Ara:
TESPİT İŞLEMLERİ

Genel ve Özel Antrepolara İlişkin Tespit İşlemleri, Geçici İthalat Rejimine İlişkin Tespit İşlemleri, Dolaşım Belgeleri ve Menşe Mevzuatına ilişkin Tespit İşlemleri, Onaylanmış Kişi Statüsüne İlişkin Tespit İşlemleri

YGM TESPİT İŞLEMLERİ

A) GENEL VE ÖZEL ANTREPOLARA İLİŞKİN TESPİT İŞLEMLERİ

AN1;   antreponun açılmasına ilişkin başvuru dosyalarının ön incelemesini,

AN2;   Antrepoda genişletme, daraltma işlemlerine ilişkin başvuru dosyalarının ön incelemesini,

AN3;   Antrepodaki tadilatlara ilişkin başvuru dosyalarının ön incelemesini,

AN4;   Antrepodaki adres değişikliğine ilişkin başvuru dosyalarının ön incelemesini,

AN5;   Gümrük Yönetmeliğinin 523 üncü maddesi çerçevesinde antreponun devir işlemlerinin mevzuata uygunluğunun incelenmesini,

AN6:   Özel antrepoya eşya giriş çıkış işlemlerinin tespiti ile gümrük yükümlülüğü sona erdikten sonra varsa ilgili kurumlarca yapılacak kontrol sonuçlarına göre gümrük gözetiminin sonlandırılmasının tespitini,

AN7;   Antrepoda stok kayıtlarının altışar aylık dönemler itibariyle tespitini,

AN8;   Genel antrepoya eşya giriş çıkış işlemlerinin tespiti ile gümrük yükümlülüğü sona erdikten sonra varsa ilgili kurumlarca yapılacak kontrol sonuçlarına göre gümrük gözetiminin sonlandırılmasının tespitini,

AN9;   Antrepo rejimine tabi eşyanın elleçleme işlemlerinin tespitini,

kapsar.

B) GEÇİCİ İTHALAT REJİMİNE İLİŞKİN TESPİT İŞLEMLERİ

GC1;   Kısmi muafiyet suretiyle geçici ithalat rejimine konu eşya ile tam muafiyet suretiyle geçici ithalat rejimine konu mesleki teçhizat, ambalaj maddeleri, özel nitelikli eşya ve numunelere ilişkin süre uzatımı talebinde, eşyanın rejimin öngördüğü şekilde kullanılıp kullanılmadığının tespitini,

GC2;   İthalat vergilerinden tam muafiyet suretiyle geçici ithalat rejimine konu özel nitelikli eşyanın (kalıp, çizim, taslak ve benzeri diğer eşya, ölçme, kontrol, test araçları ve benzeri diğer eşya ile özel alet ve araçlar) kullanımı sonucunda elde edilen ürünlerin tamamının ya da öngörülen oranda Türkiye Gümrük Bölgesinden ihraç edildiğinin tespitini,

kapsar.

C) GÜMRÜK KONTROLÜ ALTINDA İŞLEME REJİMİNE İLİŞKİN TESPİT İŞLEMLERİ

GK1;  Gümrük kontrolü altında işleme rejimi kapsamında ibra işleminin tespitini,

GK2;  Gümrük kontrolü altında işleme rejimi kapsamında ithal edilmiş ürünün nihai ürün içerisindeki miktarına ilişkin tespitini,

kapsar.

Ç) NİHAİ KULLANIM İZNİ KAPSAMINDAKİ EŞYAYA İLİŞKİN TESPİT İŞLEMLERİ

NK1;  Eşyanın öngörülen süre dahilinde nihai kullanıma tahsis edilip edilmediği ve öngörülen amaçlar için kullanılıp kullanılmadığının tespitini kapsar.

D) DAHİLDE İŞLEME REJİMİNE İLİŞKİN TESPİT İŞLEMLERİ

DR1;   Dâhilde işleme rejimi kapsamındaki eşyaya verilen izinlerle ilgili süre uzatımlarına esas teşkil edecek işlemlerin tespitini,

DR2;   Dâhilde işleme izni kapsamında ithal edilen eşyanın ihraç edilen işlem görmüş ürünün bünyesinde kullanılıp kullanılmadığının teknik, bilimsel veya idareden kaynaklanan bir nedenle tespit edilememesi halinde yapılacak tespiti,

kapsar.

E) MENŞE MEVZUATINA İLİŞKİN TESPİT İŞLEMLERİ

SK1;   İbraz edildiği ithalatçı ülkeden sonradan kontrol talebiyle alınan A.TR Dolaşım Belgeleri, EUR 1/EUR.MED Dolaşım Belgeleri ile EUR.1/EUR.MED Dolaşım Sertifikaları ve/veya Fatura Beyanları/EUR.MED Fatura Beyanlarının ilgili mevzuatları çerçevesinde sonradan kontrol işlemlerinin yapılmasını,

INF4;  İthalatçı ülke gümrük idarelerinden kontrol talebiyle alınan kısa dönem ve/veya uzun dönem tedarikçi beyanlarının ilgili mevzuatları çerçevesinde kontrollerinin yapılarak, INF4 Bilgi Formu düzenlenmesine yönelik işlemlerin yapılmasını,

AT1;   Gümrük Kanunu ve dış ticaret mevzuatına uygun olarak ithal edildikten ve kullanıldıktan sonra ihraç edilmek istenilen eşya için A.TR Dolaşım Belgesi düzenlenmesinin söz konusu olduğu; ancak bu eşyanın ithaline ilişkin tevsik edici belgelerin, Gümrük Kanununun 13 üncü maddesinde yer alan 5 yıllık belge saklama süresinin geçmesi nedeniyle artık mevcut olmadığı hallerde, İhracatı ve Yatırımları Teşvik mevzuatı hükümleri ve İthalat Rejiminin Mahrecine İade hükümleri saklı kalmak ve eşyanın serbest dolaşımda olduğunu belirleyen ticari belge ve kayıtları ile eşyanın muhasebe kayıtlarının bulunduğu envanter defteri kayıtları esas alınarak serbest dolaşım statüsünün belirlenmesini,

EU2;   Tercihli ticaret anlaşmaları çerçevesinde onaylanmış ihracatçı yetkisi başvurusuna konu eşyanın menşe kurallarına uygunluğunun tespitini,

kapsar.

F) ONAYLANMIŞ KİŞİ STATÜSÜNE İLİŞKİN TESPİT İŞLEMLERİ

OK1;  Onaylanmış kişi statü belgesi müracaatına ilişkin başvuru dosyalarının ön incelemesini kapsar.

G) ÇOK ZOR DURUMA İLİŞKİN TESPİT İŞLEMLERİ

ZD1;   21/7/1953 tarihli ve 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanunun 48 inci maddesi ve 21/1/2014 tarihli ve 28889 sayılı Resmî Gazete’de yayımlanan Gümrük Genel Tebliği (Tahsilat İşlemleri) (Seri No:2)’nin 20 ve 21 inci maddeleri gereğince, tecil ve taksitlendirme talebinde bulunan yükümlülerin çok zor durumda olup olmadıklarının tespitini kapsar.

Ğ) BEYANNAMENİN BELİRLİ ALANLARINDA YAPILACAK DÜZELTMEYE İLİŞKİN TESPİT İŞLEMLERİ

BD1;   Gümrük Kanunu’nun 73 üncü maddesinin ikinci fıkrası uyarınca beyannamede yapılacak düzeltme işlemlerinin, rehberde yer alan usul ve esaslar dikkate alınarak ön incelemesini kapsar.

H) TAKAS İŞLEMLERİNDE KKDF MUAFİYETİ UYGULAMASINA İLİŞKİN TESPİT İŞLEMLERİ

TK1; Takas kapsamında yapılan ithalat ve ihracat işlemlerinin farklı gümrük idarelerinden yapılması halinde KKDF muafiyeti uygulanmasına esas teşkil edecek tespitleri kapsar.

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