İthalatta alınan İlave gümrük vergisinde değişiklik..

 

22.04.2021 tarihli resmi gazete ile yayınlanan Cumhur başkanlığı kararına istinaden aşağıda yer alan ve İLAVE GÜMRÜK VEGİSİNE tabi olan bazı ürünlerde sanayiciler tarafından ürütilen ürünlein bünyeside girdi olarak kullanılan ürünlerin ithalatında Nihai kullanım hükümlerine tabi olarak İlave gümrük vergileri sıfırlanmıştır.

 

 

İthalatta İlave Gümrük Vergisi Uygulanmasına İlişkin Kararda Değişiklik Yapılmasına Dair Karar (Karar Sayısı: 3867) (22.04.2021 t. 31462 s. R.G.)

CUMHURBAŞKANI KARARI

Karar Sayısı: 3867

Ekli ‘İthalatta İlave Gümrük Vergisi Uygulanmasına İlişkin Kararda Değişiklik Yapılmasına Dair Karar”ın yürürlüğe konulmasına, 1567 sayılı Kanunun 1 inci, 474 sayılı Kanunun 2 nci, 3283 sayılı Kanunun 2 nci, 4458 sayılı Kanunun 16 ncı, 22 nci ve 55 inci maddeleri ile 2976 sayılı Kanun hükümleri gereğince karar verilmiştir.

21 Nisan 2021


İTHALATTA İLAVE GÜMRÜK VERGİSİ UYGULANMASINA İLİŞKİN KARARDA DEĞİŞİKLİK YAPILMASINA DAİR KARAR

MADDE 1- 31/12/2020 tarihli ve 3351 sayılı Cumhurbaşkanı Kararı ile yürürlüğe konulan İthalatta İlave Gümrük Vergisi Uygulanmasına İlişkin Kararın eki Ek-1 sayılı tabloda bulunan bazı eşyaya ait satırlar ekli 1 sayılı listede gösterildiği şekilde değiştirilmiş, ekli 2 sayılı listede GTİP numaraları belirtilen eşyaya ait satırlar mezkûr tablo kapsamından çıkarılmış ve aynı tablonun sonuna aşağıdaki dipnotlar eklenmiştir.

“(7)- Bu pozisyondaki eşyayı kendi üretiminde girdi olarak kullanan firmalar tarafından yapılan ithalatta İGV %0 olarak uygulanır ve bu halde gümrük mevzuatının nihai kullanıma ilişkin hükümlerine tabi olur.

(8)- Tekerlek hariç bu pozisyondaki eşyayı kendi üretiminde girdi olarak kullanan firmalar tarafından yapılan ithalatta İGV %0 olarak uygulanır ve bu halde gümrük mevzuatının nihai kullanıma ilişkin hükümlerine tabi olur.”

MADDE 2- Bu Karar yayımı tarihinde yürürlüğe girer.

MADDE 3- Bu Karar hükümlerini Ticaret Bakanı yürütür.

 

Cumhurbaşkanı Kararının Yayımlandığı Resmi Gazetenin
Tarihi Sayısı
31/12/2020 31351 (3. Mükerrer)



 

1 SAYILI LİSTE
 

    İLAVE GÜMRÜK VERGİSİ (İGV) ORANI (%)
GTİP Dipnot
(*)		 1 2 3 4 GTS ÜLKELERİ 8
5 6 7
3920.43.10.00.00 7 0 0 0 0 10,0 10,0 10,0 10,0
4818.90.90.90.00 7 0 0 0 0 25,0 25,0 25,0 25,0
5701.10.10.00.12   0 0 0 0 30,0 30,0 30,0 30,0
5701.10.10.00.13   0 0 0 0 30,0 30,0 30,0 30,0
5701.10.90.00.11   0 0 0 0 30,0 30,0 30,0 30,0
5701.10.90.00.12   0 0 0 0 30,0 30,0 30,0 30,0
5701.10.90.00.13   0 0 0 0 30,0 30,0 30,0 30,0
5701.10.90.00.14   0 0 0 0 30,0 30,0 30,0 30,0
5701.90.10.00.12   0 0 0 0 30,0 30,0 30,0 30,0
5701.90.10.00.13   0 0 0 0 30,0 30,0 30,0 30,0
5701.90.10.00.21   0 0 0 0 30,0 30,0 30,0 30,0
5701.90.10.00.31   0 0 0 0 30,0 30,0 30,0 30,0
5701.90.10.00.41   0 0 0 0 30,0 30,0 30,0 30,0
5701.90.90.10.11   0 0 0 0 30,0 30,0 30,0 30,0
5701.90.90.90.11   0 0 0 0 30,0 30,0 30,0 30,0
5701.90.90.90.21   0 0 0 0 30,0 30,0 30,0 30,0
5702.10.00.10.00   0 0 0 0 30,0 30,0 30,0 30,0
5702.10.00.90.11   0 0 0 0 30,0 30,0 30,0 30,0
5702.10.00.90.19   0 0 0 0 30,0 30,0 30,0 30,0
5805.00.00.00.00   0 0 0 0 30,0 30,0 30,0 30,0
7228.50.69.00.11 7 0 0 0 0 25,0 25,0 25,0 25,0
8414.51.00.90.00   0 0 0 0 20,0 20,0 20,0 20,0
8536.20.10.00.11   0 0 0 0 5,0 5,0 5,0 5,0
8536.20.10.00.19   0 0 0 0 5,0 5,0 5.0 5,0
8536.20.90.00.11   0 0 0 0 5,0 5,0 5,0 5,0
8536.20.90.00.19   0 0 0 0 5,0 5,0 5,0 5,0
8536.69.90.00.11   0 0 0 0 5,0 5,0 5,0 5,0
8714.10.90.00.19   0 0 0 0 5,0 5,0 5,0 5,0
8714.99.90.00.00 8 0 0 0 0 10,0 10,0 10,0 10,0
9101.11.00.00.00   0 0 0 0 10,0 10,0 10,0 10,0
9101.19.00.00.00   0 0 0 0 10,0 10,0 10,0 10,0
9101.21.00.00.00   0 0 0 0 10,0 10,0 10,0 10,0
9101.29.00.00.00   0 0 0 0 10,0 10,0 10,0 10,0
9101.91.00.00.11   0 0 0 0 10,0 10,0 10,0 10,0
9101.91.00.00.12   0 0 0 0 10,0 10,0 10,0 10,0
9101.91.00.00.19   0 0 0 0 10,0 10,0 10,0 10,0
9101.99.00.00.11   0 0 0 0 10,0 10,0 10,0 10,0
9101.99.00.00.12   0 0 0 0 10,0 10,0 10,0 10,0
9101.99.00.00.19   0 0 0 0 10,0 10,0 10,0 10,0
9102.11.00.00.00   0 0 0 0 10,0 10,0 10,0 10,0
9102.12.00.00.00   0 0 0 0 10,0 10,0 10,0 10,0
9102.19.00.00.00   0 0 0 0 10,0 10,0 10,0 10,0
9102.21.00.00.00   0 0 0 0 10,0 10,0 10,0 10,0
9102.29.00.00.00   0 0 0 0 10,0 10,0 10,0 10,0
9102.91.00.00.11   0 0 0 0 10,0 10,0 10,0 10,0
9102.91.00.00.12   0 0 0 0 10,0 10,0 10,0 10,0
9102.91.00.00.19   0 0 0 0 10,0 10,0 10,0 10,0
9102.99.00.00.11   0 0 0 0 10,0 10,0 10,0 10,0
9102.99.00.00.12   0 0 0 0 10,0 10,0 10,0 10,0
9102.99.00.00.19   0 0 0 0 10,0 10,0 10,0 10,0
9103.10.00.10.00   0 0 0 0 10,0 10,0 10,0 10,0
9103.10.00.90.00   0 0 0 0 10,0 10,0 10,0 10,0
9103.90.00.10.00   0 0 0 0 10,0 10,0 10,0 10,0
9103.90.00.90.00   0 0 0 0 10,0 10,0 10,0 10,0
9105.11.00.00.00   0 0 0 0 10,0 10,0 10,0 10,0
9105.19.00.00.00   0 0 0 0 10,0 10,0 10,0 10,0
9105.91.00.00.00   0 0 0 0 10,0 10,0 10,0 10,0
9105.99.00.00.00   0 0 0 0 10,0 10,0 10,0 10,0
9405.91.90.10.00   0 0 0 0 10,0 10,0 10,0 10,0
                   

 

2 SAYILI LİSTE

 

GTİP GTİP
5403.10.00.10.00 5403.41.00.10.11
5403.10.00.20.11 5403.41.00.10.19
5403.10.00.20.12 5403.41.00.10.29
5403.31.00.10.11 5403.41.00.20.11
5403.31.00.10.19 5403.41.00.20.19
5403.31.00.10.29 5403.41.00.20.29
5403.31.00.20.11 5403.42.00.10.11
5403.31.00.20.19 5403.42.00.10.19
5403.31.00.20.29 5403.42.00.10.29
5403.32.00.10.11 5403.42.00.20.11
5403.32.00.10.19 5403.42.00.20.19
5403.32.00.10.29 5403.42.00.20.29
5403.32.00.20.11 5403.49.00.10 11
5403.32.00.20.19 5403.49.00.10.19
5403.32.00.20.29 5403.49.00.10.21
5403.33.00.10.11 5403.49.00.10.29
5403.33.00.10.19 5403.49.00.20.11
5403.33.00.10.29 5403.49.00.20.19
5403.33.00.20.11 5403.49.00.20.21
5403.33.00.20.19 5403.49.00.20.29
5403.33.00.20.29 8481.80.40.00.00
5403.39.00.10.11 9018.31.90.00.00
5403.39.00.10.19  
5403.39.00.10.29  
5403.39.00.20.11  
5403.39.00.20.19  
5403.39.00.20.29  

 

 

31/12/2020 tarihli ve 3351 sayılı Cumhurbaşkanı Kararı ile yürürlüğe konulan İthalatta İlave Gümrük Vergisi Uygulanmasına İlişkin Kararın eki Ek-1 sayılı tabloda bulunan bazı eşyaya ait satırların Yukarıdaki Karar ile değiştirilmeden önceki (eski) şekilleri aaşağıdadır.

 

    İLAVE GÜMRÜK VERGİSİ ORANI (%)
G.T.İ.P. Dipnot (*) 1 2 3 4 GTS ÜLKELERİ 8
5 6 7
3920.43.10.00.00   0 0 0 0  10,0  10,0  10,0  10,0
4818.90.90.90.00   0 0 0 0  25,0  25,0  25,0  25,0
5701.10.10.00.12   0 0 0 0  50,0  50,0  50,0  50,0
5701.10.10.00.13   0 0 0 0  50,0  50,0  50,0  50,0
5701.10.90.00.11   0 0 0 0  50,0  50,0  50,0  50,0
5701.10.90.00.12   0 0 0 0  50,0  50,0  50,0  50,0
5701.10.90.00.13   0 0 0 0  50,0  50,0  50,0  50,0
5701.10.90.00.14   0 0 0 0  50,0  50,0  50,0  50,0
5701.90.10.00.12   0 0 0 0  50,0  50,0  50,0  50,0
5701.90.10.00.13   0 0 0 0  50,0  50,0  50,0  50,0
5701.90.10.00.21   0 0 0 0  50,0  50,0  50,0  50,0
5701.90.10.00.31   0 0 0 0  50,0  50,0  50,0  50,0
5701.90.10.00.41   0 0 0 0  50,0  50,0  50,0  50,0
5701.90.90.10.11   0 0 0 0  45,0  45,0  45,0  45,0
5701.90.90.90.11   0 0 0 0  50,0  50,0  50,0  50,0
5701.90.90.90.21   0 0 0 0  50,0  50,0  50,0  50,0
5702.10.00.10.00   0 0 0 0  45,0  45,0  45,0  45,0
5702.10.00.90.11   0 0 0 0  50,0  50,0  50,0  50,0
5702.10.00.90.19   0 0 0 0  50,0  50,0  50,0  50,0
5805.00.00.00.00   0 0 0 0  50,0  50,0  50,0  50,0
7228.50.69.00.11   0 0 0 0  25,0  25,0  25,0  25,0
8414.51.00.90.00   0 0 0 0  7,0  7,0  7,0  7,0
8536.20.10.00.11   0 0 0 0  10,0  10,0  10,0  10,0
8536.20.10.00.19   0 0 0 0  10,0  10,0  10,0  10,0
8536.20.90.00.11   0 0 0 0  10,0  10,0  10,0  10,0
8536.20.90.00.19   0 0 0 0  10,0  10,0  10,0  10,0
8536.69.90.00.11   0 0 0 0  10,0  10,0  10,0  10,0
8714.10.90.00.19   0 0 0 0  10,0  10,0  10,0  10,0
8714.99.90.00.00   0 0 0 0  10,0  10,0  10,0  10,0
9101.11.00.00.00   0 0 0 0  25,0  25,0  25,0  25,0
9101.19.00.00.00   0 0 0 0  25,0  25,0  25,0  25,0
9101.21.00.00.00   0 0 0 0  25,0  25,0  25,0  25,0
9101.29.00.00.00   0 0 0 0  25,0  25,0  25,0  25,0
9101.91.00.00.11   0 0 0 0  25,0  25,0  25,0  25,0
9101.91.00.00.12   0 0 0 0  25,0  25,0  25,0  25,0
9101.91.00.00.19   0 0 0 0  25,0  25,0  25,0  25,0
9101.99.00.00.11   0 0 0 0  25,0  25,0  25,0  25,0
9101.99.00.00.12   0 0 0 0  25,0  25,0  25,0  25,0
9101.99.00.00.19   0 0 0 0  25,0  25,0  25,0  25,0
9102.11.00.00.00   0 0 0 0  25,0  25,0  25,0  25,0
9102.12.00.00.00   0 0 0 0 25,0 25,0 25,0 25,0
9102.19.00.00.00   0 0 0 0 25,0 25,0 25,0 25,0
9102.21.00.00.00   0 0 0 0 25,0 25,0 25,0 25,0
9102.29.00.00.00   0 0 0 0 25,0 25,0 25,0 25,0
9102.91.00.00.11   0 0 0 0 25,0 25,0 25,0 25,0
9102.91.00.00.12   0 0 0 0 25,0 25,0 25,0 25,0
9102.91.00.00.19   0 0 0 0 25,0 25,0 25,0 25,0
9102.99.00.00.11   0 0 0 0 25,0 25,0 25,0 25,0
9102.99.00.00.12   0 0 0 0 25,0 25,0 25,0 25,0
9102.99.00.00.19   0 0 0 0 25,0 25,0 25,0 25,0
9103.10.00.10.00   0 0 0 0 21,0 21,0 21,0 21,0
9103.10.00.90.00   0 0 0 0 21,0 21,0 21,0 21,0
9103.90.00.10.00   0 0 0 0 21,0 21,0 21,0 21,0
9103.90.00.90.00   0 0 0 0 21,0 21,0 21,0 21,0
9105.11.00.00.00   0 0 0 0 25,0 25,0 25,0 25,0
9105.19.00.00.00   0 0 0 0 25,0 25,0 25,0 25,0
9105.91.00.00.00   0 0 0 0 25,0 25,0 25,0 25,0
9105.99.00.00.00   0 0 0 0 25,0 25,0 25,0 25,0
9405.91.90.10.00   0 0 0 0 15,0 15,0 15,0 15,0

 

31/12/2020 tarihli ve 3351 sayılı Cumhurbaşkanı Kararı ile yürürlüğe konulan İthalatta İlave Gümrük Vergisi Uygulanmasına İlişkin Kararın eki Ek-1 sayılı tabloda bulunan aşağıdaki eşyaya ait satırların Yukarıdaki Karar ile mezkûr tablo kapsamından çıkartılmadan önceki (eski) şekilleri aaşağıdadır.

    İLAVE GÜMRÜK VERGİSİ ORANI (%)
G.T.İ.P. Dipnot (*) 1 2 3 4 GTS ÜLKELERİ 8
5 6 7
5403.10.00.10.00   0 0 0 0  3,0  3,0  3,0  3,0
5403.10.00.20.11   0 0 0 0  3,0  3,0  3,0  3,0
5403.10.00.20.12   0 0 0 0  3,0  3,0  3,0  3,0
5403.31.00.10.11   0 0 0 0  3,0  3,0  3,0  3,0
5403.31.00.10.19   0 0 0 0  3,0  3,0  3,0  3,0
5403.31.00.10.29   0 0 0 0  3,0  3,0  3,0  3,0
5403.31.00.20.11   0 0 0 0  3,0  3,0  3,0  3,0
5403.31.00.20.19   0 0 0 0  3,0  3,0  3,0  3,0
5403.31.00.20.29   0 0 0 0  3,0  3,0  3,0  3,0
5403.32.00.10.11   0 0 0 0  3,0  3,0  3,0  3,0
5403.32.00.10.19   0 0 0 0  3,0  3,0  3,0  3,0
5403.32.00.10.29   0 0 0 0  3,0  3,0  3,0  3,0
5403.32.00.20.11   0 0 0 0  3,0  3,0  3,0  3,0
5403.32.00.20.19   0 0 0 0  3,0  3,0  3,0  3,0
5403.32.00.20.29   0 0 0 0  3,0  3,0  3,0  3,0
5403.33.00.10.11   0 0 0 0  5,0  5,0  5,0  5,0
5403.33.00.10.19   0 0 0 0  5,0  5,0  5,0  5,0
5403.33.00.10.29   0 0 0 0  5,0  5,0  5,0  5,0
5403.33.00.20.11   0 0 0 0  5,0  5,0  5,0  5,0
5403.33.00.20.19   0 0 0 0  5,0  5,0  5,0  5,0
5403.33.00.20.29   0 0 0 0  5,0  5,0  5,0  5,0
5403.39.00.10.11   0 0 0 0  5,0  5,0  5,0  5,0
5403.39.00.10.19   0 0 0 0  5,0  5,0  5,0  5,0
5403.39.00.10.29   0 0 0 0  5,0  5,0  5,0  5,0
5403.39.00.20.11   0 0 0 0  5,0  5,0  5,0  5,0
5403.39.00.20.19   0 0 0 0  5,0  5,0  5,0  5,0
5403.39.00.20.29   0 0 0 0  5,0  5,0  5,0  5,0
5403.41.00.10.11   0 0 0 0  3,0  3,0  3,0  3,0
5403.41.00.10.19   0 0 0 0  3,0  3,0  3,0  3,0
5403.41.00.10.29   0 0 0 0  3,0  3,0  3,0  3,0
5403.41.00.20.11   0 0 0 0  3,0  3,0  3,0  3,0
5403.41.00.20.19   0 0 0 0  3,0  3,0  3,0  3,0
5403.41.00.20.29   0 0 0 0  3,0  3,0  3,0  3,0
5403.42.00.10.11   0 0 0 0  5,0  5,0  5,0  5,0
5403.42.00.10.19   0 0 0 0  5,0  5,0  5,0  5,0
5403.42.00.10.29   0 0 0 0  5,0  5,0  5,0  5,0
5403.42.00.20.11   0 0 0 0  5,0  5,0  5,0  5,0
5403.42.00.20.19   0 0 0 0  5,0  5,0  5,0  5,0
5403.42.00.20.29   0 0 0 0  5,0  5,0  5,0  5,0
5403.49.00.10.11   0 0 0 0  5,0  5,0  5,0  5,0
5403.49.00.10.19   0 0 0 0  5,0  5,0  5,0  5,0
5403.49.00.10.21   0 0 0 0  5,0  5,0  5,0  5,0
5403.49.00.10.29   0 0 0 0  5,0  5,0  5,0  5,0
5403.49.00.20.11   0 0 0 0  5,0  5,0  5,0  5,0
5403.49.00.20.19   0 0 0 0  5,0  5,0  5,0  5,0
5403.49.00.20.21   0 0 0 0  5,0  5,0  5,0  5,0
5403.49.00.20.29   0 0 0 0  5,0  5,0  5,0  5,0
8481.80.40.00.00   0 0 0 0  20,0  20,0  20,0  20,0
9018.31.90.00.00   0 0 0 0  20,0  20,0  20,0  20,0

 


 

Yazar: ŞEREF GÜVENÇ - GÜMRÜK MÜŞAVİRİ