European Union: Cahit Yerci, Internal Quality Assurance Partner (Foreign Trade–Customs–EU), Tax

Last Updated: 22 September 2016
Article by Mazars  


Gümrük Kanunu (GK)'nın öngördüğü sekiz gümrük rejiminden beşi şartlı muafiyet rejimi (düzenlemesi) kapsamındadır. Söz konusu rejimlerden dördü ekonomik etkili gümrük rejimi olarak da adlandırılmaktadır. Bu rejimlerin kullanılması teminat verilmesi ve eşyanın gümrük gözetiminde bulundurulması koşullarına bağlıdır. Şartlı muafiyet rejimlerine tabi eşya için bu rejimlere ilişkin gümrük beyannamesinin tescil edildiği sırada (kısmi muafiyet suretiyle geçici ithalat rejimi hariç) gümrük yükümlülüğü (ithalat vergilerini ödeme yükümlülüğü) doğmamaktadır.   Rejimin devamı sırasında ise, GK'nın öngördüğü olayların meydana gelmesi durumunda gümrük yükümlülüğü doğacaktır.  GK şartlı muafiyet rejimlerinin öngördüğü yükümlüklere uyulmaması durumunda yaptırımlar içermektedir.

Şartlı muafiyet rejimlerine tabi tutulan eşya için idarenin GK'nın 15/1, 30, 134 ve 193/1'inci maddeleri hükümlerini de uygulayarak vergiyi tarh etmesi ve mükellefe tebliğ etmesi gerekir. 2 Seri Numaralı (Tahsilat İşlemleri) Gümrük Genel Tebliği'nde ise, bu konuda idareyi farklı yönlendiren bir yaklaşım bulunmaktadır.

Anahtar Kelimeler: Gümrük Rejimleri, Şartlı Gümrük Rejimleri, Ekonomik Etkili Gümrük Rejimleri, Serbest Dolaşımda Olan/Olmayan Eşya, Gümrük Cezaları, Teminat, Gecikme Zammı

Jel Sınıflandırması: H25, H26, H29, H30



Five out of eight customs regimes envisaged by the Customs Law is within the scope of conditional exemption regime (regulation). Four of these regimes are also named as customs regimes with economic impact. Use of these regimes depends on giving guarantee and keeping the belonging under customs supervision. No customs liability (liability to pay import taxes) arises at the time the customs statement regarding these regimes for goods subject to conditional exemption regimes are registered (except for temporary import regime by partial exemption). During the continuation of the regime, customs liability will arise in case events that are envisaged by the Customs Law occur. Customs Law contains sanctions in case liabilities envisaged by conditional exemption regimes are not followed.

For goods subject to conditional exemption regimes, the administration must levy the tax and notify this to the tax payer by applying the provisions of article 15/1, 30, 134 and 193/1 of Customs Law. There is an approach that guides the administration in a different way in the Customs General Communique Serial No. 2 (Collection Procedures).

Keywords: Customs Regimes, Conditional Customs Regimes, Customs Regimes with Economic Impact, Goods in Free Circulation/Goods which are not in Free Circulation, Guarantee, Late Fee

Jel Classification: H25, H26, H29, H30


Gümrük Kanunu (GK) beş şartlı muafiyet rejimi düzenlemiştir. Bu rejimlerden dördü ekonomik etkili gümrük rejimi adını almaktadır.

Bu yazıda, söz konusu rejimler genel bakışla ele alınacaktır. Ayrıca, idarenin, söz konusu rejimlere tabi tutulan eşya için gümrük yükümlülüğü doğduğunda gündeme gelen bir yaklaşımına eleştirel olarak değinilecektir.

* Bu yazı Vergi Sorunları Dergisi'nde (vergisorunları.com) yayımlanmıştır. Yukarıda akademik ölçülerde alıntı yapılan yazıya ulaşmak için tıklayınız. 

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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