{"id":5611,"date":"2023-03-30T12:36:48","date_gmt":"2023-03-30T09:36:48","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=5611"},"modified":"2026-01-06T11:54:47","modified_gmt":"2026-01-06T08:54:47","slug":"gumruk-vergisi-nedir-nasil-hesaplanir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/gumruk-vergisi-nedir-nasil-hesaplanir\/","title":{"rendered":"G\u00fcmr\u00fck Vergisi Nedir? Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"\n<p>G\u00fcmr\u00fck vergisi, ithalat ve ihracat ile para kazanan \u015firketlerin \u00f6demesi gereken vergi t\u00fcrlerinden biridir. T\u00fcrkiye\u2019de e\u015fya ithalat\u0131 ve ihracat\u0131 yapan \u015firketlerin; k\u00e2rlar\u0131n\u0131 koruyabilmek ad\u0131na i\u015flem s\u0131ras\u0131nda ortaya \u00e7\u0131kan bu gider kalemini al\u0131m sat\u0131m hesaplar\u0131na dahil etmesi gerekir. G\u00fcmr\u00fck vergisi hakk\u0131nda merak etti\u011finiz sorular\u0131n cevaplar\u0131 i\u00e7in yaz\u0131m\u0131z\u0131 okumaya devam edebilirsiniz.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/gumruk-vergisi-nedir-nasil-hesaplanir\/#Gumruk_Vergisi_Nedir\" >G\u00fcmr\u00fck Vergisi Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/gumruk-vergisi-nedir-nasil-hesaplanir\/#Gumruk_Vergisi_Oranlari_2026\" >G\u00fcmr\u00fck Vergisi Oranlar\u0131 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/gumruk-vergisi-nedir-nasil-hesaplanir\/#Gumruk_Vergisi_Muafiyeti_Nedir\" >G\u00fcmr\u00fck Vergisi Muafiyeti Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/gumruk-vergisi-nedir-nasil-hesaplanir\/#Gumruk_Vergisi_Nasil_Hesaplanir\" >G\u00fcmr\u00fck Vergisi Nas\u0131l Hesaplan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/gumruk-vergisi-nedir-nasil-hesaplanir\/#Ithalat_Gumruk_Vergisi_Hesaplama\" >\u0130thalat G\u00fcmr\u00fck Vergisi Hesaplama<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/gumruk-vergisi-nedir-nasil-hesaplanir\/#Ihracat_Gumruk_Vergisi_Hesaplama\" >\u0130hracat G\u00fcmr\u00fck Vergisi Hesaplama<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/gumruk-vergisi-nedir-nasil-hesaplanir\/#Gumruk_Vergisi_Sorgulama_Nasil_Yapilir\" >G\u00fcmr\u00fck Vergisi Sorgulama Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/gumruk-vergisi-nedir-nasil-hesaplanir\/#Gumruk_Vergisi_Nasil_Odenir\" >G\u00fcmr\u00fck Vergisi Nas\u0131l \u00d6denir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/gumruk-vergisi-nedir-nasil-hesaplanir\/#Ihracat_veya_Ithalat_Yapmak_icin_Sirketinizi_Mukellef_ile_Kurun\" >\u0130hracat veya \u0130thalat Yapmak i\u00e7in \u015eirketinizi M\u00fckellef ile Kurun<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gumruk_Vergisi_Nedir\"><\/span>G\u00fcmr\u00fck Vergisi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.4458.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu&#8217;nda<\/a> detayl\u0131 olarak tan\u0131mlanan g\u00fcmr\u00fck vergisi, ihracat ve ithalata konu olan \u00fcr\u00fcnlerin s\u0131n\u0131rdan ge\u00e7mesi i\u00e7in T\u00fcrkiye Cumhuriyetine \u00f6denmesi gereken vergi t\u00fcr\u00fcd\u00fcr. Bu vergi t\u00fcr\u00fcn\u00fcn, e\u015fya ve tar\u0131m \u00fcr\u00fcnleri \u00fclkeden \u00e7\u0131karken ya da \u00fclkeye girerken devlete \u00f6denmesi zorunludur.&nbsp;<\/p>\n\n\n\n<p>G\u00fcmr\u00fck vergisi yurt d\u0131\u015f\u0131na ticaret yapan <a href=\"https:\/\/mukellef.co\/blog\/tuzel-kisi-nedir-gercek-kisiyle-arasindaki-fark\/\">t\u00fczel ki\u015filer<\/a> taraf\u0131ndan \u00f6dendi\u011fi gibi kendi \u015fahsi kullan\u0131m\u0131 i\u00e7in yurt d\u0131\u015f\u0131ndan \u00fclkeye \u00fcr\u00fcn getirmek isteyen ki\u015filer taraf\u0131ndan da \u00f6denir. G\u00fcmr\u00fck vergileri \u00fcr\u00fcn ve hizmet hangi \u00fclkeye giri\u015f yap\u0131yorsa o \u00fclke taraf\u0131ndan al\u0131n\u0131r. Yani \u00fclke d\u0131\u015f\u0131ndan gelen \u00fcr\u00fcnler vergiye tabidir. Bu durum, yurt d\u0131\u015f\u0131ndan \u00fcr\u00fcn alan ki\u015filer i\u00e7in vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc anlam\u0131na gelir ve bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn kapsam\u0131 da hukuki s\u0131n\u0131rlar i\u00e7erisinde belirlenmi\u015ftir.<\/p>\n\n\n\n<p>\u201cG\u00fcmr\u00fck Uzla\u015fma Y\u00f6netmeli\u011fi Ek-1\u201d belgesine g\u00f6re a\u015fa\u011f\u0131daki kalemler g\u00fcmr\u00fck vergisi t\u00fcrleri kapsam\u0131ndad\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>G\u00fcmr\u00fck Vergisi<\/li>\n\n\n\n<li>\u0130lave G\u00fcmr\u00fck Vergisi (\u0130GV)<\/li>\n\n\n\n<li>Tek ve Maktu Vergi<\/li>\n\n\n\n<li>Anti-damping Vergisi (Dampinge Kar\u015f\u0131 Vergi)<\/li>\n\n\n\n<li>S\u00fcbvansiyona Kar\u015f\u0131 Telafi Edici Vergi<\/li>\n\n\n\n<li>Telafi Edici Vergi (\u0130hracat)<\/li>\n\n\n\n<li>Katma De\u011fer Vergisi (<a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">KDV<\/a>)<\/li>\n\n\n\n<li>\u00d6zel T\u00fcketim Vergisi (\u00d6TV)<\/li>\n\n\n\n<li>Ek Mali Y\u00fck\u00fcml\u00fcl\u00fck<\/li>\n\n\n\n<li>\u00c7evre Katk\u0131 Pay\u0131<\/li>\n\n\n\n<li>TRT Bandrol \u00dccreti (Ticari olmayan e\u015fyalar i\u00e7in)<\/li>\n\n\n\n<li>Fonlar (Toplu konut fonu, t\u00fct\u00fcn fonu, ek fon, kaynak kullan\u0131m\u0131n\u0131 destekleme fonu)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gumruk_Vergisi_Oranlari_2026\"><\/span>G\u00fcmr\u00fck Vergisi Oranlar\u0131 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>G\u00fcmr\u00fck vergisi oranlar\u0131 her y\u0131l liste halinde yay\u0131nlan\u0131r. \u00dcr\u00fcn\u00fcn hangi \u00fclkeden geldi\u011fine ve t\u00fcr\u00fcne g\u00f6re farkl\u0131 oranlarda vergi al\u0131n\u0131r. E\u015fya bedeli 1.500 euroyu ge\u00e7miyorsa ve ki\u015fisel kullan\u0131m amac\u0131yla sat\u0131n al\u0131nd\u0131ysa sabit vergiler uygulan\u0131r. Kitap gibi bas\u0131l\u0131 yay\u0131n e\u015fyalar\u0131n\u0131n vergisi %0\u2019d\u0131r, yani bedelsizdir. AB \u00dclkelerinden gelen \u00fcr\u00fcnlerde %18, ABD ve \u00c7in dahil di\u011fer \u00fclkelerden gelen \u00fcr\u00fcnlerde ise %30 vergi uygulan\u0131r. E\u015fya 4760 say\u0131l\u0131 \u00d6TV Kanunu i\u00e7erisinde belirtiliyorsa ek olarak %20 \u00d6TV al\u0131n\u0131r. Resmi Gazete\u2019de Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131nlanan 2023 y\u0131l\u0131na ait:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2022\/12\/20221231M3-10.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Genelle\u015ftirilmi\u015f Tercihler Sistemine \u0130li\u015fkin Tebli\u011f<\/a>,<\/li>\n\n\n\n<li><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2022\/12\/20221231M3-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u0130thalat Rejimi Karar\u0131nda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Karar<\/a> ile \u00fcr\u00fcn ve e\u015fya baz\u0131ndaki vergi oranlar\u0131n\u0131 \u00f6\u011frenebilirsiniz.<\/li>\n<\/ul>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" 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class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yurt d\u0131\u015f\u0131ndan al\u0131nan ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 167. maddesinde belirtilen baz\u0131 e\u015fyalardan vergi al\u0131nmamas\u0131na g\u00fcmr\u00fck vergisi muafiyeti ad\u0131 verilir. 2026 y\u0131l\u0131 itibar\u0131yla g\u00fcncel muafiyet s\u0131n\u0131rlar\u0131 ve ko\u015fullar\u0131 \u015f\u00f6yledir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Seyahatten d\u00f6nerken yolcular\u0131n sat\u0131n ald\u0131\u011f\u0131 430 \u20ac alt\u0131ndaki hediyelik e\u015fyalar, (15 ya\u015f\u0131ndan k\u00fc\u00e7\u00fckler i\u00e7in bu s\u0131n\u0131r <strong>150 \u20ac<\/strong>&#8216;dur).<\/li>\n\n\n\n<li><strong>H\u0131zl\u0131 Kargo ve Posta \u0130stisnas\u0131:<\/strong> \u0130nternet \u00fczerinden yap\u0131lan al\u0131\u015fveri\u015flerde g\u00fcmr\u00fck vergisi muafiyet s\u0131n\u0131r\u0131 (eskiden 150 \u20ac olan tutar) <strong>30 \u20ac<\/strong>&#8216;ya d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr. 30 \u20ac&#8217;nun alt\u0131ndaki kitap g\u00f6nderimleri vergiden muafken(1500 \u20ac\u2019ya kadar), di\u011fer \u00fcr\u00fcnler 30 \u20ac&#8217;yu ge\u00e7ti\u011fi andan itibaren g\u00fcmr\u00fck vergisine tabi olur.<\/li>\n\n\n\n<li><strong>E\u011fitim ve Bilim:<\/strong> E\u011fitim, k\u00fclt\u00fcr ve bilim ama\u00e7l\u0131 e\u015fyalar ile bu ama\u00e7la kullan\u0131lan cihaz ve malzemeler belirli \u015fartlarla muafiyet kapsam\u0131ndad\u0131r.<\/li>\n\n\n\n<li><strong>\u0130\u015f Yeri Ta\u015f\u0131ma:<\/strong> \u0130\u015f yerinin T\u00fcrkiye\u2019ye ta\u015f\u0131nmas\u0131 s\u0131ras\u0131nda ithal edilen sermaye mallar\u0131 ve i\u015f yeri malzemeleri vergiden muaft\u0131r.<\/li>\n\n\n\n<li><strong>Nakil Vas\u0131talar\u0131:<\/strong> T\u00fcrkiye&#8217;ye kesin d\u00f6n\u00fc\u015f yapan ki\u015filerin beraberinde getirdi\u011fi, al\u0131nd\u0131\u011f\u0131 tarih itibar\u0131yla <strong>3 ya\u015f\u0131ndan k\u00fc\u00e7\u00fck olmayan<\/strong> (3 ya\u015f\u0131n\u0131 doldurmu\u015f) kullan\u0131lm\u0131\u015f motorlu veya motorsuz \u00f6zel nakil vas\u0131talar\u0131 muafiyet kapsam\u0131na al\u0131nabilir.<\/li>\n\n\n\n<li><strong>Engelli ve Malul E\u015fyalar\u0131:<\/strong> Engelli ve malullerin e\u011fitimi, i\u015fe al\u0131m\u0131 veya sosyal geli\u015fimi i\u00e7in \u00f6zel olarak \u00fcretilmi\u015f e\u015fyalar ile kendilerine mahsus t\u0131bbi ara\u00e7 gere\u00e7lerden vergi al\u0131nmaz.<\/li>\n\n\n\n<li><strong>\u015eahsi E\u015fyalar:<\/strong> Yolcunun ya\u015fant\u0131s\u0131na mahsus, ticari niteli\u011fi olmayan ve de\u011feri <strong>1.500 \u20ac<\/strong>&#8216;nun alt\u0131nda kalan ki\u015fisel e\u015fyalar i\u00e7in maktu vergi oranlar\u0131 uygulan\u0131r veya muafiyet \u015fartlar\u0131 aran\u0131r.<\/li>\n\n\n\n<li><strong>Ev E\u015fyas\u0131 ve Miras:<\/strong> Yerle\u015fim yerini T\u00fcrkiye\u2019ye nakleden ki\u015filere ait kullan\u0131lm\u0131\u015f ev e\u015fyalar\u0131 ile miras yoluyla edinilen ki\u015fisel e\u015fyalar vergiden muaft\u0131r.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"1000\" height=\"653\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/gumruk-vergisi-nedir.jpg\" alt=\"g\u00fcmr\u00fck vergisi nedir\" class=\"wp-image-6991\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/gumruk-vergisi-nedir.jpg 1000w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/gumruk-vergisi-nedir-300x196.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/gumruk-vergisi-nedir-768x502.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gumruk_Vergisi_Nasil_Hesaplanir\"><\/span>G\u00fcmr\u00fck Vergisi Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>G\u00fcmr\u00fck vergisi hesaplama i\u015flemlerinde \u015firketler; ithal edilecek mallar\u0131n piyasa bedeli (CIF k\u0131ymeti: mal bedeli + sigorta + navlun), ta\u015f\u0131ma bedeli, \u00fcr\u00fcne \u00f6zel oranlar (GT\u0130P bazl\u0131) ve di\u011fer vergi t\u00fcrlerini (\u00d6TV, KDV, Ek Mali Y\u00fck\u00fcml\u00fcl\u00fckler) g\u00f6z \u00f6n\u00fcnde bulundurmal\u0131d\u0131r. 2026 y\u0131l\u0131 itibar\u0131yla bireysel g\u00f6nderilerde <strong>30 \u20ac<\/strong> s\u0131n\u0131r\u0131n\u0131 a\u015fan her \u00fcr\u00fcn vergiye tabi tutulur. Vergi hesaplamas\u0131n\u0131n yap\u0131lmas\u0131 gereken di\u011fer durumlar ise \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Belge \u0130braz\u0131 ve K\u0131ymet Belirleme:<\/strong> E\u015fya bedelinin anla\u015f\u0131lmas\u0131 i\u00e7in g\u00fcmr\u00fck idarelerine fatura, sat\u0131\u015f fi\u015fi veya \u00f6deme belgesi gibi belgeler ibraz edilir. Fatura ibraz edilemeyen \u00fcr\u00fcnler i\u00e7in g\u00fcmr\u00fck idaresi benzer e\u015fya bedellerini inceleyerek bedel belirler.<\/li>\n\n\n\n<li><strong>Ticari Mahiyet S\u0131n\u0131r\u0131:<\/strong> Bedeli <strong>30 \u20ac<\/strong> (kitaplarda 1.500 \u20ac) alt\u0131nda olsa dahi, bir e\u015fyadan vergi al\u0131nmamas\u0131 i\u00e7in ticari ama\u00e7la getirilmemesi ve miktar\u0131n\u0131n ki\u015fisel kullan\u0131ma uygun olmas\u0131 \u015fartt\u0131r.<\/li>\n\n\n\n<li><strong>GT\u0130P Bazl\u0131 Vergilendirme:<\/strong> Bedeli ne olursa olsun, miktar\u0131 fazla olan ve sat\u0131\u015fa konu edilebilece\u011fi de\u011ferlendirilen \u00fcr\u00fcnler &#8220;ticari ithalat&#8221; kapsam\u0131na al\u0131narak GT\u0130P (G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonu) numaras\u0131yla e\u015fle\u015fen oranlarda vergilendirilir.<\/li>\n\n\n\n<li><strong>Ta\u015f\u0131ma \u015eekli:<\/strong> Gemi, t\u0131r ve u\u00e7ak (kargo) gibi ta\u015f\u0131ma ara\u00e7lar\u0131yla ticari ama\u00e7l\u0131 gelen \u00fcr\u00fcnler bedeline bak\u0131lmaks\u0131z\u0131n ilgili rejim \u00fczerinden vergiye tabi tutulur.<\/li>\n\n\n\n<li><strong>A\u011f\u0131rl\u0131k ve Yolcu E\u015fyas\u0131 S\u0131n\u0131r\u0131:<\/strong> Posta ve h\u0131zl\u0131 kargo yoluyla gelen e\u015fyalarda br\u00fct <strong>30 kilogram<\/strong> s\u0131n\u0131r\u0131 a\u015f\u0131l\u0131rsa, \u00fcr\u00fcn\u00fcn fiyat\u0131na bak\u0131lmaks\u0131z\u0131n e\u015fya &#8220;ticari&#8221; kabul edilir ve g\u00fcmr\u00fck m\u00fc\u015favirli\u011fi arac\u0131l\u0131\u011f\u0131yla ithalat i\u015flemlerine tabi tutulur. Yolcu beraberinde gelen e\u015fyalarda ise 430 \u20ac muafiyet s\u0131n\u0131r\u0131 sonras\u0131 1.500 \u20ac&#8217;ya kadar tek ve maktu vergi uygulan\u0131r.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck K\u0131ymeti:<\/strong> G\u00fcmr\u00fck Kanunu&#8217;nun 24. maddesi uyar\u0131nca ithal e\u015fyalar\u0131n g\u00fcmr\u00fck k\u0131ymeti sat\u0131\u015f bedelidir. 27. ve 28. maddeler kapsam\u0131ndaki ilave \u00f6demeler (royalite, lisans \u00fccretleri, ambalaj vb.) total \u00fccrete eklenir.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>G\u00f6nderim T\u00fcr\u00fc \/ Men\u015fei<\/strong><\/td><td><strong>30 \u20ac &#8211; 1.500 \u20ac Aras\u0131 Vergi Oran\u0131<\/strong><\/td><\/tr><tr><td>Avrupa Birli\u011fi (AB) \u00dclkeleri<\/td><td>%30<\/td><\/tr><tr><td>Di\u011fer \u00dclkeler (\u00c7in, ABD, \u0130ngiltere vb.)<\/td><td>%60<\/td><\/tr><tr><td>\u00d6TV (IV) Say\u0131l\u0131 Liste Kapsam\u0131<\/td><td>Yukar\u0131daki oranlara ilave + %20<\/td><\/tr><tr><td>Kitap (Bireysel Kullan\u0131m)<\/td><td>%0 (1.500 \u20ac&#8217;ya kadar)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/gumruk-vergisi-hesaplama\/\" target=\"_blank\" rel=\"noreferrer noopener\">G\u00fcmr\u00fck vergisi hesaplama arac\u0131<\/a> kullanarak \u00f6demeniz gereken vergi tutar\u0131n\u0131 kolayca \u00f6\u011frenebilirsiniz.<\/p>\n\n\n\n<p>G\u00fcmr\u00fck vergisi hesaplama i\u015fleminde g\u00fcmr\u00fck k\u0131ymeti g\u00f6z \u00f6n\u00fcnde bulundurulur. G\u00fcmr\u00fck Kanununun 24. maddesinde yer alan ithal e\u015fyalar\u0131n g\u00fcmr\u00fck k\u0131ymeti sat\u0131\u015f bedeline e\u015fde\u011ferdir ve hesaplamada kullan\u0131l\u0131r. 27. ve 28. madde kapsam\u0131nda ilave \u00f6demeler ve muaf \u00f6demeler detaylar\u0131 ile verilir. Bu bilgiler \u0131\u015f\u0131\u011f\u0131nda total \u00fccret belirlenir. \u00d6rne\u011fin, T\u00fcrkiye\u2019ye \u015firket taraf\u0131ndan ithal edilen 100.000 $ de\u011ferindeki y\u00fckl\u00fc al\u0131mda; teslim \u015fekli, navlun, sigorta, sat\u0131n alma komisyonu, ambalaj bedeli, g\u00fcmr\u00fck vergileri ve \u00fcr\u00fcn\u00fcn men\u015fei g\u00f6z \u00f6n\u00fcne al\u0131n\u0131r. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ithalat_Gumruk_Vergisi_Hesaplama\"><\/span>\u0130thalat G\u00fcmr\u00fck Vergisi Hesaplama<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130thalat g\u00fcmr\u00fck vergisi, hesaplama i\u015fleminde ek bir maliyettir. Bu nedenle ticaretle ilgilenen ve ithalat yapacak \u015firketlerin \u00f6demeleri gereken vergiyi hesaplayarak al\u0131m yapmas\u0131 \u00f6nemlidir. \u0130lk olarak ithal e\u015fyan\u0131n CIF bedeli \u00fczerinden vergi matrah\u0131 hesaplan\u0131r. CIF bedeli; \u00fcr\u00fcn\u00fcn&nbsp; piyasa, sigorta ve ta\u015f\u0131ma bedellerinin toplam\u0131 \u00fczerinden hesaplan\u0131r.<\/p>\n\n\n\n<p>GT\u0130P kar\u015f\u0131l\u0131\u011f\u0131 verilen 2026 g\u00fcncel listesi de kontrol edilerek g\u00fcncel oranlar bilinmelidir. Ard\u0131ndan \u201cCIF bedeli x GT\u0130P numaras\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda oran\u201d form\u00fcl\u00fc ile net ithalat g\u00fcmr\u00fck vergisi miktar\u0131 hesaplanabilir. S\u0131n\u0131rdan e\u015fyan\u0131n ge\u00e7irildi\u011fi s\u0131rada ekstra olarak bu maliyete ordino ve ardiye masraflar\u0131 da eklenebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihracat_Gumruk_Vergisi_Hesaplama\"><\/span>\u0130hracat G\u00fcmr\u00fck Vergisi Hesaplama<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130hracat g\u00fcmr\u00fck vergisi hesaplama s\u0131ras\u0131nda CIF bedeli belirlenirken \u00fcr\u00fcn fiyat\u0131n\u0131n da bilinmesi gerekir. \u201cE\u015fya toplam bedelinin TL cinsinden kar\u015f\u0131l\u0131\u011f\u0131 + toplam sigorta bedeli + navlun bedeli\u201d form\u00fcl\u00fc ile CIF de\u011ferini bulabilirsiniz.<\/p>\n\n\n\n<p>2026 y\u0131l\u0131 itibar\u0131yla, yurt d\u0131\u015f\u0131ndan gelen e\u015fyalarda <strong>30 \u20ac<\/strong> \u00fczerindeki t\u00fcm g\u00f6nderiler g\u00fcmr\u00fck vergisine tabidir. E\u011fer e\u015fyan\u0131n de\u011feri <strong>1.500 \u20ac<\/strong>&#8216;yu a\u015farsa veya a\u011f\u0131rl\u0131\u011f\u0131 <strong>30 kg<\/strong>&#8216;\u0131n \u00fczerindeyse, e\u015fya do\u011frudan ticari ithalat rejimine tabi olur. Bu durumda maktu (sabit) vergi yerine, \u00fcr\u00fcn\u00fcn 12 haneli <strong>GT\u0130P numaras\u0131<\/strong> kar\u015f\u0131s\u0131ndaki g\u00fcncel ithalat vergisi, KDV, \u00d6TV ve varsa ek mali y\u00fck\u00fcml\u00fcl\u00fckler hesaplan\u0131r. Hesaplama form\u00fcl\u00fc yine <strong>&#8216;GT\u0130P Oran\u0131 x CIF Bedeli&#8217;<\/strong> \u015feklindedir; ancak 30 \u20ac&#8217;nun \u00fczerindeki bireysel kargolarda dahi AB i\u00e7in %30, di\u011fer \u00fclkeler i\u00e7in %60 oran\u0131nda vergi \u00f6denece\u011fi unutulmamal\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gumruk_Vergisi_Sorgulama_Nasil_Yapilir\"><\/span>G\u00fcmr\u00fck Vergisi Sorgulama Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>G\u00fcmr\u00fck vergisi sorgulama i\u015flemleri Ticaret Bakanl\u0131\u011f\u0131&#8217;n\u0131n web sitesinden \u201c<a href=\"https:\/\/www.turkiye.gov.tr\/gumruk-vergi-ve-ceza-borcu-sorgulama-6490\" target=\"_blank\" rel=\"noreferrer noopener\">G\u00fcmr\u00fck Vergi ve Ceza Borcu Sorgulama Sistemi<\/a>\u201d ile yap\u0131l\u0131r. Sisteme e-devlet \u00fczerinden ya da burada kullan\u0131lan \u015fifre ve kullan\u0131c\u0131 ad\u0131 ile giri\u015f yap\u0131labilir. Sisteme girerek g\u00fcmr\u00fck i\u015flemleri s\u0131ras\u0131nda ya da daha sonra size yaz\u0131lm\u0131\u015f vergi ve ceza miktarlar\u0131n\u0131 \u00f6\u011frenmeniz m\u00fcmk\u00fcnd\u00fcr. Belge numaras\u0131 veya g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc vergi numaras\u0131yla \u00f6denmemi\u015f bor\u00e7lara ula\u015fabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gumruk_Vergisi_Nasil_Odenir\"><\/span>G\u00fcmr\u00fck Vergisi Nas\u0131l \u00d6denir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>G\u00fcmr\u00fck vergisi \u00f6deme i\u015flemleri G\u00fcmr\u00fck Saymanl\u0131k M\u00fcd\u00fcrl\u00fc\u011f\u00fc (beyannamenin ba\u011fl\u0131 oldu\u011fu) veya kamu bankalar\u0131ndan online veya fiziki olarak yap\u0131labilir. Ziraat Bankas\u0131 ve Ziraat Kat\u0131l\u0131m Bankas\u0131, T\u00fcrkiye Vak\u0131flar Bankas\u0131 ve Vak\u0131f Kat\u0131l\u0131m Bankas\u0131, T\u00fcrkiye Halk Bankas\u0131 ve Emlak Kat\u0131l\u0131m Bankas\u0131 ile \u00f6demelerinizi yapabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihracat_veya_Ithalat_Yapmak_icin_Sirketinizi_Mukellef_ile_Kurun\"><\/span>\u0130hracat veya \u0130thalat Yapmak i\u00e7in \u015eirketinizi M\u00fckellef ile Kurun<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130thalat ve ihracat yapmak i\u00e7in \u015firket kurmay\u0131 d\u00fc\u015f\u00fcn\u00fcyorsan\u0131z M\u00fckellef ile \u015fimdi ilk ad\u0131m\u0131 atabilirsiniz. M\u00fckellef; sundu\u011fu online hizmetler arac\u0131l\u0131\u011f\u0131yla kolayca anonim veya limited \u015firket kurman\u0131z\u0131, vergilerle ilgili t\u00fcm geli\u015fmelerden an\u0131nda haberdar olman\u0131z\u0131 ve \u00f6n muhasebe s\u00fcre\u00e7lerini y\u00f6netirken t\u00fcm i\u015flemlerinizi tek bir platformdan eksiksiz \u015fekilde tamamlaman\u0131z\u0131 sa\u011flayacak \u00e7\u00f6z\u00fcmler sunar. Vergi y\u00fck\u00fcml\u00fcl\u00fcklerini anlad\u0131\u011f\u0131n\u0131zdan ve kar\u015f\u0131la\u015fabilece\u011finiz cezalar\u0131 \u00f6nleyerek vergilerinizi do\u011fru bir \u015fekilde beyan edip \u00f6dedi\u011finizden emin olmak ad\u0131na <a href=\"https:\/\/mukellef.co\/tr\/kurumsal\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> ile anonim veya limited \u015firket kurarak sundu\u011fumuz hizmetlerden faydalanabilirsiniz.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<span class=\"hs-cta-node hs-cta-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" id=\"ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, 'ac2da2e8-ee26-4a10-9b21-da30e6f43bf6', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>G\u00fcmr\u00fck vergisi, ithalat ve ihracat ile para kazanan \u015firketlerin \u00f6demesi gereken vergi t\u00fcrlerinden biridir. T\u00fcrkiye\u2019de e\u015fya ithalat\u0131 ve ihracat\u0131 yapan \u015firketlerin; k\u00e2rlar\u0131n\u0131 koruyabilmek ad\u0131na i\u015flem s\u0131ras\u0131nda ortaya \u00e7\u0131kan bu gider kalemini al\u0131m sat\u0131m hesaplar\u0131na dahil etmesi gerekir. G\u00fcmr\u00fck vergisi hakk\u0131nda merak etti\u011finiz sorular\u0131n cevaplar\u0131 i\u00e7in yaz\u0131m\u0131z\u0131 okumaya devam edebilirsiniz. G\u00fcmr\u00fck Vergisi Nedir? 4458 say\u0131l\u0131 G\u00fcmr\u00fck &#8230;<\/p>\n","protected":false},"author":22,"featured_media":6992,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-5611","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5611","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=5611"}],"version-history":[{"count":5,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5611\/revisions"}],"predecessor-version":[{"id":11761,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5611\/revisions\/11761"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/6992"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=5611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=5611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=5611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}