Genel ve \u00d6zel Antrepolara \u0130li\u015fkin Tespit \u0130\u015flemleri, Ge\u00e7ici \u0130thalat Rejimine \u0130li\u015fkin Tespit \u0130\u015flemleri, Dola\u015f\u0131m Belgeleri ve Men\u015fe Mevzuat\u0131na ili\u015fkin Tespit \u0130\u015flemleri, Onaylanm\u0131\u015f Ki\u015fi Stat\u00fcs\u00fcne \u0130li\u015fkin Tespit \u0130\u015flemleri<\/p>\n\n\n
A) GENEL VE \u00d6ZEL ANTREPOLARA \u0130L\u0130\u015eK\u0130N TESP\u0130T \u0130\u015eLEMLER\u0130<\/strong><\/p>\n\n\n\n AN1;<\/strong> antreponun a\u00e7\u0131lmas\u0131na ili\u015fkin ba\u015fvuru dosyalar\u0131n\u0131n \u00f6n incelemesini,<\/p>\n\n\n\n AN2;<\/strong> Antrepoda geni\u015fletme, daraltma i\u015flemlerine ili\u015fkin ba\u015fvuru dosyalar\u0131n\u0131n \u00f6n incelemesini,<\/p>\n\n\n\n AN3;<\/strong> Antrepodaki tadilatlara ili\u015fkin ba\u015fvuru dosyalar\u0131n\u0131n \u00f6n incelemesini,<\/p>\n\n\n\n AN4;<\/strong> Antrepodaki adres de\u011fi\u015fikli\u011fine ili\u015fkin ba\u015fvuru dosyalar\u0131n\u0131n \u00f6n incelemesini,<\/p>\n\n\n\n AN5<\/strong>; G\u00fcmr\u00fck Y\u00f6netmeli\u011finin 523 \u00fcnc\u00fc maddesi \u00e7er\u00e7evesinde antreponun devir i\u015flemlerinin mevzuata uygunlu\u011funun incelenmesini,<\/p>\n\n\n\n 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 kurumlarca yap\u0131lacak kontrol sonu\u00e7lar\u0131na g\u00f6re g\u00fcmr\u00fck g\u00f6zetiminin sonland\u0131r\u0131lmas\u0131n\u0131n tespitini,<\/p>\n\n\n\n AN7<\/strong>; Antrepoda stok kay\u0131tlar\u0131n\u0131n alt\u0131\u015far ayl\u0131k d\u00f6nemler itibariyle tespitini,<\/p>\n\n\n\n AN8<\/strong>; Genel 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 kurumlarca yap\u0131lacak kontrol sonu\u00e7lar\u0131na g\u00f6re g\u00fcmr\u00fck g\u00f6zetiminin sonland\u0131r\u0131lmas\u0131n\u0131n tespitini,<\/p>\n\n\n\n AN9; <\/strong>Antrepo rejimine tabi e\u015fyan\u0131n elle\u00e7leme i\u015flemlerinin tespitini,<\/p>\n\n\n\n kapsar.<\/p>\n\n\n\n B) GE\u00c7\u0130C\u0130 \u0130THALAT REJ\u0130M\u0130NE \u0130L\u0130\u015eK\u0130N TESP\u0130T \u0130\u015eLEMLER\u0130<\/strong><\/p>\n\n\n\n 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 tespitini,<\/p>\n\n\n\n GC2<\/strong>; \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\u00f6lgesinden ihra\u00e7 edildi\u011finin tespitini,<\/p>\n\n\n\n kapsar.<\/p>\n\n\n\n C) G\u00dcMR\u00dcK KONTROL\u00dc ALTINDA \u0130\u015eLEME REJ\u0130M\u0130NE \u0130L\u0130\u015eK\u0130N TESP\u0130T \u0130\u015eLEMLER\u0130<\/strong><\/p>\n\n\n\n GK1<\/strong>; G\u00fcmr\u00fck kontrol\u00fc alt\u0131nda i\u015fleme rejimi kapsam\u0131nda ibra i\u015fleminin tespitini,<\/p>\n\n\n\n GK2;<\/strong> G\u00fcmr\u00fck kontrol\u00fc alt\u0131nda i\u015fleme rejimi kapsam\u0131nda ithal edilmi\u015f \u00fcr\u00fcn\u00fcn nihai \u00fcr\u00fcn i\u00e7erisindeki miktar\u0131na ili\u015fkin tespitini,<\/p>\n\n\n\n kapsar.<\/p>\n\n\n\n \u00c7) N\u0130HA\u0130 KULLANIM \u0130ZN\u0130 KAPSAMINDAK\u0130 E\u015eYAYA \u0130L\u0130\u015eK\u0130N TESP\u0130T \u0130\u015eLEMLER\u0130<\/strong><\/p>\n\n\n\n NK1;<\/strong> E\u015fyan\u0131n \u00f6ng\u00f6r\u00fclen s\u00fcre dahilinde nihai kullan\u0131ma tahsis edilip edilmedi\u011fi ve \u00f6ng\u00f6r\u00fclen ama\u00e7lar i\u00e7in kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131n tespitini kapsar.<\/p>\n\n\n\n D) DAH\u0130LDE \u0130\u015eLEME REJ\u0130M\u0130NE \u0130L\u0130\u015eK\u0130N TESP\u0130T \u0130\u015eLEMLER\u0130<\/strong><\/p>\n\n\n\n DR1;<\/strong> D\u00e2hilde i\u015fleme rejimi kapsam\u0131ndaki e\u015fyaya verilen izinlerle ilgili s\u00fcre uzat\u0131mlar\u0131na esas te\u015fkil edecek i\u015flemlerin tespitini,<\/p>\n\n\n\n DR2;<\/strong> D\u00e2hilde i\u015fleme izni kapsam\u0131nda ithal edilen e\u015fyan\u0131n ihra\u00e7 edilen i\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcn\u00fcn b\u00fcnyesinde kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131n teknik, bilimsel veya idareden kaynaklanan bir nedenle tespit edilememesi halinde yap\u0131lacak tespiti,<\/p>\n\n\n\n kapsar.<\/p>\n\n\n\n E) MEN\u015eE MEVZUATINA \u0130L\u0130\u015eK\u0130N TESP\u0130T \u0130\u015eLEMLER\u0130<\/strong><\/p>\n\n\n\n SK1<\/strong>; \u0130braz edildi\u011fi ithalat\u00e7\u0131 \u00fclkeden sonradan kontrol talebiyle al\u0131nan A.TR Dola\u015f\u0131m Belgeleri, EUR 1\/EUR.MED Dola\u015f\u0131m Belgeleri ile EUR.1\/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\u0131n\u0131,<\/p>\n\n\n\n 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\u015flemlerin yap\u0131lmas\u0131n\u0131,<\/p>\n\n\n\n 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 A.TR Dola\u015f\u0131m Belgesi d\u00fczenlenmesinin s\u00f6z konusu oldu\u011fu; ancak bu e\u015fyan\u0131n ithaline ili\u015fkin tevsik edici belgelerin, G\u00fcmr\u00fck Kanununun 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, \u0130hracat\u0131 ve Yat\u0131r\u0131mlar\u0131 Te\u015fvik mevzuat\u0131 h\u00fck\u00fcmleri ve \u0130thalat Rejiminin Mahrecine \u0130ade 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 belirlenmesini,<\/p>\n\n\n\n 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 tespitini,<\/p>\n\n\n\n kapsar.<\/p>\n\n\n\n F) ONAYLANMI\u015e K\u0130\u015e\u0130 STAT\u00dcS\u00dcNE \u0130L\u0130\u015eK\u0130N TESP\u0130T \u0130\u015eLEMLER\u0130<\/strong><\/p>\n\n\n\n OK1;<\/strong> Onaylanm\u0131\u015f ki\u015fi stat\u00fc belgesi m\u00fcracaat\u0131na ili\u015fkin ba\u015fvuru dosyalar\u0131n\u0131n \u00f6n incelemesini kapsar.<\/p>\n\n\n\n G) \u00c7OK ZOR DURUMA \u0130L\u0130\u015eK\u0130N TESP\u0130T \u0130\u015eLEMLER\u0130<\/strong><\/p>\n\n\n\n ZD1;<\/strong> 21\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 48 inci maddesi ve 21\/1\/2014 tarihli ve 28889 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fck Genel Tebli\u011fi (Tahsilat \u0130\u015flemleri) (Seri No:2)\u2019nin 20 ve 21 inci maddeleri gere\u011fince, tecil ve taksitlendirme talebinde bulunan y\u00fck\u00fcml\u00fclerin \u00e7ok zor durumda olup olmad\u0131klar\u0131n\u0131n tespitini kapsar.<\/p>\n\n\n\n \u011e) BEYANNAMEN\u0130N BEL\u0130RL\u0130 ALANLARINDA YAPILACAK D\u00dcZELTMEYE \u0130L\u0130\u015eK\u0130N TESP\u0130T \u0130\u015eLEMLER\u0130<\/strong><\/p>\n\n\n\n BD1;<\/strong> G\u00fcmr\u00fck Kanunu\u2019nun 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 incelemesini kapsar.<\/p>\n\n\n\n H) TAKAS \u0130\u015eLEMLER\u0130NDE KKDF MUAF\u0130YET\u0130 UYGULAMASINA \u0130L\u0130\u015eK\u0130N TESP\u0130T \u0130\u015eLEMLER\u0130<\/strong><\/p>\n\n\n\n TK1;<\/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 kapsar.<\/p>\n