{"id":29,"date":"2018-01-01T21:49:11","date_gmt":"2018-01-01T18:49:11","guid":{"rendered":"http:\/\/kdmgumruk.com\/?page_id=29"},"modified":"2021-11-29T15:37:03","modified_gmt":"2021-11-29T12:37:03","slug":"faalliyetlerimiz","status":"publish","type":"page","link":"https:\/\/ustaygm.com\/?page_id=29","title":{"rendered":"FAAL\u0130YETLER\u0130M\u0130Z"},"content":{"rendered":"<p><span style=\"color: #0000ff;\"><strong>TESP\u0130T \u0130\u015eLEMLER\u0130<\/strong><\/span><\/p>\n<p>Esas itibar\u0131yla, 29850\/07.10.2016 say\u0131 ve tarihli Resmi Gazetede yay\u0131mlanan G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015favirince yap\u0131lacak tespit i\u015flemlerine ili\u015fkin hususlar\u0131 i\u00e7ermekte olup bu i\u015flemler a\u015fa\u011f\u0131daki \u015fekildedir:<\/p>\n<p><strong>Genel ve \u00d6zel\u00a0Antrepolara\u00a0\u0130li\u015fkin Tespit \u0130\u015flemleri<\/strong><\/p>\n<p><strong>AN1<\/strong> Antreponun a\u00e7\u0131lmas\u0131na ili\u015fkin ba\u015fvuru dosyalar\u0131n\u0131n \u00f6n incelemesi,<\/p>\n<p><strong>AN2<\/strong> Antrepoda geni\u015fletme, daraltma i\u015flemlerine ili\u015fkin ba\u015fvuru dosyalar\u0131n\u0131n \u00f6n incelenmesi,<\/p>\n<p><strong>AN3<\/strong> Antrepodaki tadilatlara ili\u015fkin ba\u015fvuru dosyalar\u0131n\u0131n \u00f6n incelemesi,<\/p>\n<p><strong>AN4<\/strong> Antrepodaki adres de\u011fi\u015fikli\u011fine ili\u015fkin ba\u015fvuru dosyalar\u0131n\u0131n \u00f6n incelemesi,<\/p>\n<p><strong>AN5<\/strong> G\u00fcmr\u00fck Y\u00f6netmeli\u011finin 523. \u00a0maddesi \u00e7er\u00e7evesinde antreponun devir i\u015flemlerinin mevzuata\u00a0\u00a0 uygunlu\u011funun incelenmesi,<\/p>\n<p><strong>AN6<\/strong> \u00d6zel antrepoya e\u015fya giri\u015f \u00e7\u0131k\u0131\u015f i\u015flemlerinin tespiti ile g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc sona erdikten sonra varsa ilgili<\/p>\n<p>kurumlarca yap\u0131lacak kontrol sonu\u00e7lar\u0131na g\u00f6re g\u00fcmr\u00fck g\u00f6zetiminin sonland\u0131r\u0131lmas\u0131n\u0131n tespiti,<\/p>\n<p><strong>AN7<\/strong> \u00a0Antrepoda stok kay\u0131tlar\u0131n\u0131n alt\u0131\u015far ayl\u0131k d\u00f6nemler itibari ile tespiti,<\/p>\n<p><strong>AN8<\/strong> \u00a0Genel antrepoya e\u015fya giri\u015f \u00e7\u0131k\u0131\u015f tespiti ile g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc sona erdikten sonra varsa ilgili<\/p>\n<p>kurumlarca yap\u0131lacak kontrol sonu\u00e7lar\u0131na g\u00f6re g\u00fcmr\u00fck g\u00f6zetiminin sonland\u0131r\u0131lmas\u0131n\u0131n tespiti,<\/p>\n<p><strong>AN9<\/strong>\u00a0 Antrepo rejimine tabi e\u015fyan\u0131n elle\u00e7me i\u015flemlerinin tespiti,<\/p>\n<p><strong>Ge\u00e7ici \u0130thalat Rejimine \u0130li\u015fkin\u00a0Tespit \u0130\u015flemleri<\/strong><\/p>\n<p><strong>GC1<\/strong> K\u0131smi muafiyet suretiyle ge\u00e7ici ithalat rejimine konu e\u015fya ile tam muafiyet suretiyle ge\u00e7ici ithalat rejimine konu mesleki te\u00e7hizat ambalaj maddeleri, \u00f6zel nitelikli e\u015fya ve numunelere ili\u015fkin s\u00fcre uzat\u0131m\u0131 talebinde, e\u015fyan\u0131n rejimin \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u015fekilde kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131n tespiti,<\/p>\n<p><strong>GC2<\/strong> \u00a0\u0130thalat vergilerinden tam muafiyet suretiyle ge\u00e7ici ithalat rejimine konu \u00f6zel nitelikli e\u015fyan\u0131n (kal\u0131p, \u00e7izim, taslak ve benzeri di\u011fer e\u015fya, \u00f6l\u00e7me, kontrol, test ara\u00e7lar\u0131 ve benzeri di\u011fer e\u015fya ile \u00f6zel alet ve ara\u00e7lar) kullan\u0131m\u0131 sonucunda elde edilen \u00fcr\u00fcnlerin tamam\u0131n\u0131n ya da \u00f6ng\u00f6r\u00fclen oranda T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi\u2019nden ihra\u00e7 edildi\u011finin tespiti,<\/p>\n<p><strong>GK1<\/strong>\u00a0G\u00fcmr\u00fck kontrol\u00fc alt\u0131nda i\u015fleme rejimi kapsam\u0131nda ibra i\u015fleminin tespiti,<\/p>\n<p><strong>NK1<\/strong>\u00a0E\u015fyan\u0131n \u00f6ng\u00f6r\u00fclen s\u00fcre dahilinde nihai kullan\u0131m\u0131na tahsis edilip edilmedi\u011fi ve \u00f6ng\u00f6r\u00fclen ama\u00e7lar i\u00e7in kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131n tespiti,<\/p>\n<p><strong>DR1<\/strong>\u00a0Dahilde i\u015fleme rejimi kapsam\u0131ndaki e\u015fyaya verilen izinlerle ilgili s\u00fcre uzat\u0131mlar\u0131na esas te\u015fkil edilecek i\u015flemlerin tespiti,<\/p>\n<p><strong>Dola\u015f\u0131m Belgeleri ve Men\u015fe Mevzuat\u0131na ili\u015fkin Tespit \u0130\u015flemleri<\/strong><\/p>\n<p><strong>SK1<\/strong> \u0130braz edildi\u011fi ithalat\u00e7\u0131\u00a0 \u00fclkeden sonradan kontrol talebiyle al\u0131nan A.TR Dola\u015f\u0131m Belgeleri, EUR 1\/EUR MED Dola\u015f\u0131m Belgeleri ile EUR1\/EUR MED Dola\u015f\u0131m Sertifikalar\u0131 ve \/veya Fatura beyanlar\u0131 \/ EUR MED Fatura Beyanlar\u0131n\u0131n ilgili mevzuatlar\u0131 \u00e7er\u00e7evesinde sonradan kontrol i\u015flemlerinin yap\u0131lmas\u0131,<\/p>\n<p><strong>INF4<\/strong> \u0130thalat\u00e7\u0131 \u00fclke g\u00fcmr\u00fck idarelerinden kontrol talebiyle al\u0131nan k\u0131sa d\u00f6nem ve\/veya uzun d\u00f6nem tedarik\u00e7i beyanlar\u0131n\u0131n ilgili mevzuatlar\u0131 \u00e7er\u00e7evesinde kontrollerinin yap\u0131larak, INF4 Bilgi formu d\u00fczenlenmesine y\u00f6nelik i\u015flemlerinin yap\u0131lmas\u0131,<\/p>\n<p><strong>AT1 <\/strong>G\u00fcmr\u00fck Kanunu ve d\u0131\u015f ticaret mevzuat\u0131na uygun olarak ithal edildikten ve kullan\u0131ld\u0131ktan sonra ihra\u00e7 edilmek istenilen e\u015fya i\u00e7in ATR Dola\u015f\u0131m Belgesi d\u00fczenlenmesinin s\u00f6z konusu oldu\u011fu; ancak bu e\u015fyan\u0131n ithaline ili\u015fkin te\u015fvik edici belgelerin, G\u00fcmr\u00fck Kanunun 13 \u00fcnc\u00fc maddesinde yer alan 5 y\u0131ll\u0131k belge saklama s\u00fcresinin ge\u00e7mesi nedeniyle art\u0131k mevcut olmad\u0131\u011f\u0131 hallerde, ihracat\u0131 ve Yat\u0131r\u0131mlar\u0131 te\u015fvik mevzuat\u0131 h\u00fck\u00fcmleri ve ithalat rejiminin mahrecine iade h\u00fck\u00fcmleri sakl\u0131 kalmak ve e\u015fyan\u0131n serbest dola\u015f\u0131mda oldu\u011funu belirleyen ticari belge ve kay\u0131tlar\u0131 ile e\u015fyan\u0131n muhasebe kay\u0131tlar\u0131n\u0131n bulundu\u011fu envanter defteri kay\u0131tlar\u0131 esas al\u0131narak serbest dola\u015f\u0131m stat\u00fcs\u00fcn\u00fcn belirlenmesi,<\/p>\n<p><strong>EU2 <\/strong>Tercihli ticaret anla\u015fmalar\u0131 \u00e7er\u00e7evesinde onaylanm\u0131\u015f ihracat\u00e7\u0131 yetkisi ba\u015fvurusuna konu e\u015fyan\u0131n men\u015fe kurallar\u0131na uygunlu\u011funun tespiti,<\/p>\n<p><strong>Onaylanm\u0131\u015f Ki\u015fi Stat\u00fcs\u00fcne \u0130li\u015fkin Tespit \u0130\u015flemleri<\/strong><\/p>\n<p><strong>OK1<\/strong> Onaylanm\u0131\u015f ki\u015fi stat\u00fc belgesi m\u00fcracaat\u0131na ili\u015fkin ba\u015fvuru dosyalar\u0131n\u0131n \u00f6n incelenmesi,<\/p>\n<p><strong>\u00c7ok Zor Duruma ili\u015fkin Tespit \u0130\u015flemleri<\/strong><\/p>\n<p><strong>ZD1<\/strong> Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 48 inci maddesi ve 22\/4\/2011 tarihli ve 27913 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan Tahsilat \u0130\u015flemleri G\u00fcmr\u00fck Genel Tebli\u011fi (Seri No:1) nin 17 nci maddesi gere\u011fince, tecil ve taksitlendirme talebinde bulunan y\u00fck\u00fcml\u00fcl\u00fcklerin \u00e7ok zor durumda olup olmad\u0131klar\u0131n\u0131n tespiti,<\/p>\n<p><strong>Beyannamenin Belirli Alanlar\u0131nda Yap\u0131lacak D\u00fczeltmeye \u0130li\u015fkin Tespit \u0130\u015flemleri<\/strong><\/p>\n<p><strong>BD1<\/strong> G\u00fcmr\u00fck Kanununun 73 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131 uyar\u0131nca beyannamede yap\u0131lacak d\u00fczeltme i\u015flemlerinin, rehberde yer alan usul ve esaslar dikkate al\u0131narak \u00f6n incelemesi,<\/p>\n<p><strong>Takas kapsam\u0131nda KKDF muafiyetine \u0130li\u015fkin tespit i\u015flemleri<\/strong><\/p>\n<p><strong>TK1<u>\u00a0<\/u><\/strong>Takas kapsam\u0131nda yap\u0131lan ithalat ve ihracat i\u015flemlerinin farkl\u0131 g\u00fcmr\u00fck idarelerinden yap\u0131lmas\u0131 halinde KKDF muafiyeti uygulanmas\u0131na esas te\u015fkil edecek tespitleri<\/p>\n<p>Kapsamaktad\u0131r.<\/p>\n<p><strong>DANI\u015eMANLIK, DENET\u0130M VE SORUN \u00c7\u00d6ZME H\u0130ZMETLER\u0130<\/strong><\/p>\n<p>KDM Yetkilendirilmi\u015f G\u00fcmr\u00fck M\u00fc\u015favirli\u011fi A.\u015e. olarak Bakanl\u0131kta denetim ve idarecilik tecr\u00fcbesine uzman kadromuz ile d\u0131\u015f ticaret i\u015flemlerinde optimum fayda ve verimin nas\u0131l elde edilebilece\u011fine y\u00f6nelik alternatif \u00e7\u00f6z\u00fcmler sunulmas\u0131, g\u00fcmr\u00fck idarelerinde ya da g\u00fcmr\u00fck i\u015flemleri kaynakl\u0131 ba\u015fka kamu idarelerinde kar\u015f\u0131la\u015f\u0131lan sorunlara \u00e7\u00f6z\u00fcm \u00fcretmek, idari ve adli safhada olan g\u00fcmr\u00fck uyu\u015fmazl\u0131klar\u0131nda \u00e7\u00f6z\u00fcm \u00fcretmek kapsam\u0131nda dan\u0131\u015fmanl\u0131k ve takip, y\u00f6nlendirme i\u015flemleri yap\u0131lmaktad\u0131r. Bu neviden i\u015f ve i\u015flemler kapsam\u0131nda;<\/p>\n<ul>\n<li>Yetkilendirilmi\u015f Y\u00fck\u00fcml\u00fc Stat\u00fc belgesi al\u0131m\u0131 ve devam\u0131nda dan\u0131\u015fmanl\u0131k hizmetleri,<\/li>\n<li>Yapt\u0131r\u0131lan g\u00fcmr\u00fck i\u015flemlerinin(firma muhasebe, stok kay\u0131tlar\u0131, g\u00fcmr\u00fck, banka vd. ili\u015fkili kurumlar) Bakanl\u0131k\u00e7a denetlenmesi \u00f6ncesinde \u00f6n denetimini yap\u0131lmas\u0131,<\/li>\n<li>G\u00fcmr\u00fck i\u015flemleri esnas\u0131nda idarece ya da denetim elemanlar\u0131nca yap\u0131lan denetlemelerde tatbik edilen cezalar ya da olu\u015fan ihtilaflar hususunda dan\u0131\u015fmanl\u0131k hizmetleri,<\/li>\n<li>G\u00fcmr\u00fck uyu\u015fmazl\u0131klar\u0131yla (\u00d6rne\u011fin GT\u0130P uyu\u015fmazl\u0131\u011f\u0131, k\u0131ymet uyu\u015fmazl\u0131klar\u0131, referans fiyat uyu\u015fmazl\u0131klar\u0131 gibi) ilgili idare nezdinde ya da devam\u0131nda idare ve vergi mahkemeleri nezdinde olu\u015fan ihtilaflarda her t\u00fcrl\u00fc itiraz vb. dan\u0131\u015fmanl\u0131k hizmetleri,<\/li>\n<li>G\u00fcmr\u00fck uyu\u015fmazl\u0131klar\u0131yla ilgili Ka\u00e7ak\u00e7\u0131l\u0131kla\u00a0 M\u00fccadele\u00a0 Kanunu,\u00a0 Kabahatler Kanunu,\u00a0 T\u00fcrk Ceza Kanunu, vb. kanunlar a\u00e7\u0131s\u0131ndan olu\u015fan idari\/adli sorunlar\u0131n \u00e7\u00f6z\u00fcmlenmesine dair dan\u0131\u015fmanl\u0131k hizmetleri,<\/li>\n<\/ul>\n<p>\u0130lgi ve \u00e7al\u0131\u015fma alan\u0131m\u0131za girmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TESP\u0130T \u0130\u015eLEMLER\u0130 Esas itibar\u0131yla, 29850\/07.10.2016 say\u0131 ve tarihli Resmi Gazetede yay\u0131mlanan G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015favirince yap\u0131lacak tespit i\u015flemlerine ili\u015fkin hususlar\u0131 i\u00e7ermekte olup bu i\u015flemler a\u015fa\u011f\u0131daki \u015fekildedir: Genel ve \u00d6zel\u00a0Antrepolara\u00a0\u0130li\u015fkin Tespit \u0130\u015flemleri AN1 Antreponun a\u00e7\u0131lmas\u0131na ili\u015fkin ba\u015fvuru dosyalar\u0131n\u0131n \u00f6n incelemesi, AN2 Antrepoda geni\u015fletme, daraltma i\u015flemlerine ili\u015fkin ba\u015fvuru dosyalar\u0131n\u0131n \u00f6n incelenmesi, AN3 Antrepodaki tadilatlara [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-29","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ustaygm.com\/index.php?rest_route=\/wp\/v2\/pages\/29","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ustaygm.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ustaygm.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ustaygm.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ustaygm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=29"}],"version-history":[{"count":5,"href":"https:\/\/ustaygm.com\/index.php?rest_route=\/wp\/v2\/pages\/29\/revisions"}],"predecessor-version":[{"id":629,"href":"https:\/\/ustaygm.com\/index.php?rest_route=\/wp\/v2\/pages\/29\/revisions\/629"}],"wp:attachment":[{"href":"https:\/\/ustaygm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}