{"id":9235,"date":"2025-01-13T14:11:04","date_gmt":"2025-01-13T11:11:04","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=9235"},"modified":"2025-01-13T14:22:28","modified_gmt":"2025-01-13T11:22:28","slug":"ihracat-terimleri-sozlugu","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/ihracat-terimleri-sozlugu\/","title":{"rendered":"\u0130hracat Terimleri S\u00f6zl\u00fc\u011f\u00fc 2025"},"content":{"rendered":"\n<p>\u0130hracat s\u00fcrecinde hem ulusal hem uluslararas\u0131 d\u00fczenlemelere h\u00e2kim olmak ve kurallara uymak, i\u015flemlerin h\u0131zl\u0131 ve eksiksiz tamamlanmas\u0131n\u0131 sa\u011flar. Bu sayede do\u011fru stratejilerle ad\u0131m atarak uluslararas\u0131 pazardaki rekabet ortam\u0131nda avantaj elde etmek m\u00fcmk\u00fcn olur. G\u00fcmr\u00fck prosed\u00fcrleri, ihracat belgeleri, \u00f6deme y\u00f6ntemleri, lojistik \u015fartlar\u0131 gibi konularda bilgi sahibi olmak ve i\u015flemleri sorunsuz y\u00fcr\u00fctebilmek i\u00e7in ihracat terimlerinin bilinmesinde fayda vard\u0131r.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0130hracat Terimleri S\u00f6zl\u00fc\u011f\u00fc<\/h2>\n\n\n\n<p>Uluslararas\u0131 ticarette ortak bir dil olu\u015fturarak hem yasal prosed\u00fcrleri hem taraflar\u0131n aras\u0131ndaki ileti\u015fimi kolayla\u015ft\u0131ran ihracat terimleri \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Acente: <\/strong>\u0130\u015fletmeye hukuki a\u00e7\u0131dan ba\u011fl\u0131 olmayan, ticari i\u015fletmenin i\u015flerine bir s\u00f6zle\u015fmeye dayanarak belli bir yerde s\u00fcrekli \u015fekilde arac\u0131l\u0131k eden veya bunlar\u0131 i\u015fletmenin ad\u0131na yapan ki\u015fi ya da kurulu\u015ftur.<\/li>\n\n\n\n<li><strong>Ad-Valorem Tarife: <\/strong>\u0130thal edilen mal\u0131n vergisinin a\u011f\u0131rl\u0131k gibi fiziksel \u00f6l\u00e7\u00fclerinin de\u011fil, birim de\u011ferinin \u00fczerinden al\u0131nmas\u0131 esas\u0131na dayanan vergilendirme t\u00fcr\u00fcd\u00fcr.&nbsp;<\/li>\n\n\n\n<li><strong>Akreditasyon: <\/strong>Bir ba\u015fvuru sahibinin belirli kriterlere uygun oldu\u011funu onaylayan ve belgeleyen sistemdir.<\/li>\n\n\n\n<li><strong>Akreditif: <\/strong>\u0130hracat\u00e7\u0131yla ithalat\u00e7\u0131n\u0131n aras\u0131nda yap\u0131lan ticari i\u015flemlerde ihracat\u00e7\u0131n\u0131n alacaklar\u0131n\u0131 bankalar arac\u0131l\u0131\u011f\u0131yla g\u00fcvence alt\u0131na alan, ihracat\u00e7\u0131ya \u00f6deme alma garantisi sa\u011flayan \u00f6deme y\u00f6ntemidir.<\/li>\n\n\n\n<li><strong>Akreditif Amiri: <\/strong>Bankaya ba\u015fvurarak akreditifin a\u00e7\u0131lmas\u0131n\u0131 talep eden, genellikle ithalat\u00e7\u0131 konumundaki taraft\u0131r.<\/li>\n\n\n\n<li><strong>Akreditif Lehdar\u0131: <\/strong>Lehine akreditif a\u00e7\u0131lan, belirli \u015fartlar yerine getirildi\u011finde kendisine \u00f6deme yap\u0131lacak olan ihracat\u00e7\u0131 konumundaki taraft\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Aktarma: <\/strong>Belirlenen y\u00fckleme liman\u0131ndan bo\u015faltma liman\u0131na ta\u015f\u0131ma yap\u0131l\u0131rken konteynerlerin bir gemiden di\u011fer gemiye y\u00fcklenerek nihai var\u0131\u015f liman\u0131na ta\u015f\u0131nmas\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>AK\u00c7T: <\/strong>\u00dclkeler aras\u0131nda serbest dola\u015f\u0131m sa\u011flamak i\u00e7in 1951 y\u0131l\u0131nda kurulan, Avrupa Birli\u011fi&#8217;nin temelinin olu\u015fmas\u0131nda rol\u00fc olan Avrupa K\u00f6m\u00fcr ve \u00c7elik Toplulu\u011fu&#8217;dur.<\/li>\n\n\n\n<li><strong>Amir Banka: <\/strong>\u0130thalat\u00e7\u0131n\u0131n talimat\u0131na istinaden ihracat\u00e7\u0131n\u0131n lehine akreditif a\u00e7an, belirlenen \u015fartlar yerine getirildi\u011finde ihracat\u00e7\u0131ya \u00f6deme yapmakla y\u00fck\u00fcml\u00fc bankad\u0131r.<\/li>\n\n\n\n<li><strong>Amerika\u2019ya \u00d6zel \u0130hracat Lisanslar\u0131: <\/strong>Belirli \u00fcr\u00fcnleri Amerika Birle\u015fik Devletleri&#8217;ne ihra\u00e7 etmek i\u00e7in resm\u00ee makamlardan al\u0131nmas\u0131 gereken izin belgeleridir.&nbsp;<\/li>\n\n\n\n<li><strong>Anti-Damping Vergisi: <\/strong>Bir mal\u0131n i\u00e7 piyasadaki fiyat\u0131ndan daha d\u00fc\u015f\u00fck fiyatla ihra\u00e7 edilmesi (damping) durumunda haks\u0131z rekabeti \u00f6nlemek i\u00e7in uygulanan vergidir.<\/li>\n\n\n\n<li><strong>Armonize Sistem Kodu: <\/strong>Uluslararas\u0131 ticarete konu \u00fcr\u00fcnlerin tan\u0131mlanmas\u0131 ve s\u0131n\u0131fland\u0131r\u0131lmas\u0131 i\u00e7in D\u00fcnya G\u00fcmr\u00fck \u00d6rg\u00fct\u00fc (DG\u00d6) taraf\u0131ndan belirlenen 6 rakaml\u0131 evrensel kodlard\u0131r.<\/li>\n\n\n\n<li><strong>Armonize Sistem Nomanklat\u00fcr\u00fc: <\/strong>Uluslararas\u0131 ticarete konu \u00fcr\u00fcnleri s\u0131n\u0131fland\u0131rma ve numaraland\u0131rma sistemidir.<\/li>\n\n\n\n<li><strong>As\u0131l Manifesto: <\/strong>Kon\u015fimentolara g\u00f6re gemide tutulan y\u00fck defterine \u00e7\u0131k\u0131\u015f liman\u0131ndaki yetkili mercilerce tasdik edilen ve zorunlu bilgileri i\u00e7eren belgedir.&nbsp;<\/li>\n\n\n\n<li><strong>ATA Karnesi (ATA Carnet): <\/strong>Ge\u00e7ici \u0130thalat S\u00f6zle\u015fmesi\u2019nde taraf \u00fclkelerin aras\u0131nda yap\u0131lan ithalatta ve ihracatta g\u00fcmr\u00fck i\u015flemlerinin h\u0131zland\u0131r\u0131lmas\u0131 i\u00e7in kullan\u0131lan g\u00fcmr\u00fck belgesidir.<\/li>\n\n\n\n<li><strong>Ayn\u0131 E\u015fya: <\/strong>Fiziksel \u00f6zellikleri, kalitesi ve di\u011fer \u00f6zellikleri ayn\u0131 olan ve ayn\u0131 \u00fclkede \u00fcretilen e\u015fyalard\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Ayni Sermaye: <\/strong>\u015eirketin kurulu\u015fu s\u0131ras\u0131nda ortaya koyulan, aktif olarak bilan\u00e7oya ge\u00e7irilebilen ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz e\u015fyalar, makineler gibi para d\u0131\u015f\u0131ndaki de\u011ferlerdir.<\/li>\n\n\n\n<li><strong>Ayr\u0131nt\u0131l\u0131 Fatura: <\/strong>K\u0131ymetleri \u00fczerinden vergiye tabi olan, birden fazla kab\u0131n i\u00e7inde gelen \u00e7e\u015fitli cinsteki ve k\u0131ymetteki e\u015fyan\u0131n her bir kapta hangi miktarda bulundu\u011funu g\u00f6steren, sat\u0131c\u0131 veya g\u00f6nderici taraf\u0131ndan faturaya uygun \u015fekilde d\u00fczenlenen belgedir.<\/li>\n\n\n\n<li><strong>Ba\u011flay\u0131c\u0131 Men\u015fe Bilgisi: <\/strong>E\u015fyan\u0131n tercihli veya tercihli olmayan men\u015feinin tespitine ili\u015fkin olarak yaz\u0131lan talebe istinaden G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan verilen idari karard\u0131r.<\/li>\n\n\n\n<li><strong>Ba\u011flay\u0131c\u0131 Tarife Bilgisi: <\/strong>E\u015fyan\u0131n T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli\u2019nde s\u0131n\u0131fland\u0131r\u0131lmas\u0131na ili\u015fkin olarak G\u00fcmr\u00fck ve Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fckleri taraf\u0131ndan yaz\u0131lan talep \u00fczerine verilen idari karard\u0131r.<\/li>\n\n\n\n<li><strong>Ba\u011fl\u0131 Muamele: <\/strong>\u0130thal edilen mallar\u0131n ve hizmetlerin bedelinin mal ve hizmet ihrac\u0131yla kar\u015f\u0131land\u0131\u011f\u0131 bir takas y\u00f6ntemidir.<\/li>\n\n\n\n<li><strong>Bandrol: <\/strong>Sat\u0131lan \u00fcr\u00fcn\u00fcn denetlendi\u011fini ve vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirildi\u011fini g\u00f6steren etikettir.<\/li>\n\n\n\n<li><strong>Basitle\u015ftirilmi\u015f Usul: <\/strong>D\u0131\u015f ticaret i\u015flemlerinin gerektirdi\u011fi g\u00fcmr\u00fck usullerinin kolayla\u015ft\u0131r\u0131lmas\u0131na ve formalitelerin azalt\u0131lmas\u0131na y\u00f6nelik uygulamalard\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Basel S\u00f6zle\u015fmesi: <\/strong>Tehlikeli at\u0131klar\u0131n hareketini azaltmak, \u00e7evreyle uyumlu \u015fekilde \u0131slah\u0131n\u0131 ve bertaraf edilmesini sa\u011flamak i\u00e7in imzalanan uluslararas\u0131 s\u00f6zle\u015fmedir.<\/li>\n\n\n\n<li><strong>Bedelsiz \u0130hracat: <\/strong>Yurt d\u0131\u015f\u0131ndan bir \u00f6deme yap\u0131lmaks\u0131z\u0131n hediye, reklam ve tan\u0131t\u0131m gibi \u00e7e\u015fitli ama\u00e7larla mallar\u0131n yurt d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmas\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Benzer E\u015fya: <\/strong>Ayn\u0131 i\u015flevi g\u00f6ren, ticari olarak birbirinin yerine koyulabilen, benzer \u00f6zellikleri ta\u015f\u0131yan ve ayn\u0131 \u00fclkede \u00fcretilen e\u015fyalard\u0131r.<\/li>\n\n\n\n<li><strong>Beyan: <\/strong>\u00dclkeye giri\u015f yapacak veya \u00fclkeden \u00e7\u0131k\u0131\u015f yapacak e\u015fyaya ve d\u0131\u015f ticaret faaliyetine ili\u015fkin olarak g\u00fcmr\u00fck idaresine yap\u0131lan yaz\u0131l\u0131, belirli durumlarda s\u00f6zl\u00fc bildirimdir.<\/li>\n\n\n\n<li><strong>Beyan Sahibi: <\/strong>G\u00fcmr\u00fck mevzuat\u0131 uyar\u0131nca g\u00fcmr\u00fck idaresine beyanda bulunan veya ad\u0131na beyanda bulunulan ki\u015filer ve kurulu\u015flard\u0131r.<\/li>\n\n\n\n<li><strong>Beyan\u0131n Ba\u011flay\u0131c\u0131 Olmas\u0131: <\/strong>G\u00fcmr\u00fck idarelerine bulunulan beyan\u0131n tescili i\u00e7in ibraz\u0131ndan sonra e\u015fyan\u0131n cinsinde, niteli\u011finde, birim fiyat\u0131nda herhangi bir d\u00fczeltme yap\u0131lamamas\u0131, belgelerin do\u011frulu\u011fundan ve y\u00fck\u00fcml\u00fcl\u00fcklere uyulmas\u0131ndan sorumlu olunmas\u0131 ve beyannamenin ba\u015fkas\u0131na devredilememesidir.<\/li>\n\n\n\n<li><strong>Beyanname: <\/strong>\u00dclkenin s\u0131n\u0131rlar\u0131n\u0131n d\u0131\u015f\u0131na \u00e7\u0131kan mallar\u0131n ve hizmetlerin g\u00fcmr\u00fck i\u015flemlerinin d\u00fczenlenmesi i\u00e7in her bir kaleme ayr\u0131 ayr\u0131 d\u00fczenlenen ve g\u00fcmr\u00fck otoritelerine verilen belgedir.&nbsp;<\/li>\n\n\n\n<li><strong>Bilgi Talebi: <\/strong>G\u00fcmr\u00fck mevzuat\u0131n\u0131n uygulanmas\u0131, ba\u011flay\u0131c\u0131 tarife ve ba\u011flay\u0131c\u0131 men\u015fe bilgileri gibi konular hakk\u0131nda g\u00fcmr\u00fck idaresinden bilgi almak \u00fczere yap\u0131lan ba\u015fvurudur.<\/li>\n\n\n\n<li><strong>Bono: <\/strong>Belli bir vadenin sonunda ana paran\u0131n belirlenen faiziyle birlikte geri al\u0131nmas\u0131n\u0131 taahh\u00fct eden bor\u00e7 senedidir.<\/li>\n\n\n\n<li><strong>Br\u00fct A\u011f\u0131rl\u0131k: <\/strong>E\u015fyan\u0131n kendi a\u011f\u0131rl\u0131\u011f\u0131yla t\u00fcm ambalaj maddelerinin ve kaplar\u0131n\u0131n a\u011f\u0131rl\u0131klar\u0131n\u0131n toplam\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>Bunker: <\/strong>Limanda veya denizde bulunan, gemilerin yak\u0131t ihtiyac\u0131n\u0131 kar\u015f\u0131layan depolama tesisidir.<\/li>\n\n\n\n<li><strong>CE \u0130\u015fareti: <\/strong>\u00dcr\u00fcn\u00fcn Avrupa Birli\u011fi&#8217;nin (AB) direktiflerine uygun oldu\u011funu, gerekli b\u00fct\u00fcn uygunluk de\u011ferlendirme faaliyetlerinden ge\u00e7ti\u011fini g\u00f6steren i\u015farettir.<strong>&nbsp;<\/strong><\/li>\n\n\n\n<li><strong>CFR (Cost and Freight)-Masraflar ve Navlun: <\/strong>Sat\u0131c\u0131n\u0131n mal\u0131 belirlenen var\u0131\u015f liman\u0131na g\u00f6nderebilmek i\u00e7in gerekli t\u00fcm giderleri ve navlunu \u00f6demek zorunda oldu\u011fu, mallar\u0131n ihrac\u0131 i\u00e7in gerekli g\u00fcmr\u00fck i\u015flemlerini tamamlad\u0131\u011f\u0131, mallara ili\u015fkin hasar\u0131n ve masraflar\u0131n mallar gemide bulundu\u011funda al\u0131c\u0131ya ge\u00e7ti\u011fi teslim \u015feklidir.<\/li>\n\n\n\n<li><strong>CIF (Cost, Insurance and Freight)-Masraflar, Sigorta ve Navlun: <\/strong>Sat\u0131c\u0131n\u0131n CFR&#8217;deki y\u00fck\u00fcml\u00fcl\u00fcklerine aynen sahip oldu\u011fu, ayr\u0131ca mallar\u0131n ta\u015f\u0131nmas\u0131 s\u0131ras\u0131nda meydana gelen yitik veya hasar rizikosuna kar\u015f\u0131 deniz sigortas\u0131 temin etmek durumunda oldu\u011fu teslim \u015feklidir.&nbsp;<\/li>\n\n\n\n<li><strong>CIP (Carriage and Insurance Paid to)-Ta\u015f\u0131ma \u00dccreti ve Sigorta \u00d6denmi\u015f Olarak Teslim: <\/strong>Sat\u0131c\u0131n\u0131n CPT&#8217;deki y\u00fck\u00fcml\u00fcl\u00fcklere aynen sahip oldu\u011fu ancak ek olarak mallar\u0131n ta\u015f\u0131nmas\u0131 s\u0131ras\u0131nda yitik veya hasar rizikosuna kar\u015f\u0131 sat\u0131c\u0131 sigorta s\u00f6zle\u015fmesini yapma ve sigorta primini \u00f6deme durumunda oldu\u011fu teslim s\u00f6zle\u015fmesidir.<\/li>\n\n\n\n<li><strong>CPT (Carriage Paid to)-Ta\u015f\u0131ma \u00dccreti \u00d6denmi\u015f Olarak Teslim: <\/strong>Sat\u0131c\u0131n\u0131n mal\u0131n kararla\u015ft\u0131r\u0131lan var\u0131\u015f yerine kadar ta\u015f\u0131nmas\u0131 i\u00e7in gerekli navlunu \u00f6dedi\u011fi, mal\u0131n hasar\u0131na ait rizikolarla birlikte ta\u015f\u0131y\u0131c\u0131ya teslimden itibaren do\u011fabilecek ek masraflar\u0131n, mallar\u0131n ta\u015f\u0131y\u0131c\u0131n\u0131n nezaretine verilmesinden itibaren al\u0131c\u0131ya ge\u00e7ti\u011fi teslim \u015feklidir.&nbsp;<\/li>\n\n\n\n<li><strong>\u00c7eki Listesi (Checklist): <\/strong>\u00dcr\u00fcn\u00fcn say\u0131s\u0131, a\u011f\u0131rl\u0131\u011f\u0131, koli adedi gibi detayl\u0131 \u00fcr\u00fcn bilgilerini i\u00e7eren, ihracat\u0131 yapan sat\u0131c\u0131 veya g\u00f6nderici firma taraf\u0131ndan haz\u0131rlanan, kontrol listesi i\u015flevi g\u00f6ren dok\u00fcmand\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>\u00c7apraz Men\u015fe K\u00fcm\u00fclasyonu: <\/strong>Birden fazla \u00fclke men\u015feli e\u015fyalar\u0131n men\u015fei belirlenirken farkl\u0131 \u00fclkelerdeki \u00fcretim s\u00fcre\u00e7lerinin bir araya getirilmesine, son \u00fcr\u00fcn\u00fcn \u00fcretildi\u011fi \u00fclke men\u015feli olarak i\u015flem g\u00f6rmesine olanak tan\u0131yan sistemdir.<\/li>\n\n\n\n<li><strong>Dahilde \u0130\u015fleme: <\/strong>\u0130hra\u00e7 edilecek \u00fcr\u00fcnleri \u00fcretmek i\u00e7in gerekli ham maddelerin ve ara mallar\u0131n ithal edilerek i\u015flenmesini, katma de\u011ferli olarak ihra\u00e7 edilmesini sa\u011flayan bir ticaret politikas\u0131 arac\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Dahilde \u0130\u015fleme \u0130zin Belgesi: <\/strong>\u0130hra\u00e7 edilmesi planlanan mallar\u0131n \u00fcretiminde kullan\u0131lacak ham maddelerin ve ambalajlar\u0131n \u00e7e\u015fitli kolayl\u0131klardan ve te\u015fviklerden yararlan\u0131larak ithal edilmesi s\u00fcrecinde T.C. Ticaret Bakanl\u0131\u011f\u0131 \u0130hracat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnden al\u0131nmas\u0131 gereken belgedir.<\/li>\n\n\n\n<li><strong>Dahilde \u0130\u015fleme Rejimi: <\/strong>\u0130hra\u00e7 edilecek \u00fcr\u00fcnleri \u00fcretmek i\u00e7in gerekli olan, fiyat ve\/veya kalite bak\u0131m\u0131ndan yurt i\u00e7i piyasalardan temin edilemedi\u011finden ithal edilen ham maddelerin, yard\u0131mc\u0131 maddelerin, ara mallar\u0131n ve ambalaj malzemelerinin g\u00fcmr\u00fck muafiyetli olarak, ticaret politikas\u0131 \u00f6nlemlerine tabi olmadan ithal edilmesine imk\u00e2n tan\u0131yan g\u00fcmr\u00fck rejimidir.<\/li>\n\n\n\n<li><strong>Damga Vergisi: <\/strong>Ger\u00e7ek ve t\u00fczel ki\u015filerin aras\u0131ndaki hukuki ve resm\u00ee i\u015flemleri, s\u00f6zle\u015fmeleri belgeleyen k\u00e2\u011f\u0131tlardan al\u0131nan vergilerdir.&nbsp;<\/li>\n\n\n\n<li><strong>Damping: <\/strong>Ayn\u0131 veya benzer mal\u0131n, normal de\u011ferinin ve i\u00e7 piyasa fiyat\u0131n\u0131n alt\u0131ndaki bir fiyatla ihra\u00e7 edilmesidir.<\/li>\n\n\n\n<li><strong>DAP (Delivered at Place)-Belirlenen Yerde Teslim: <\/strong>Sat\u0131c\u0131n\u0131n mallar\u0131n ihrac\u0131 i\u00e7in gerekli g\u00fcmr\u00fck i\u015flemlerini tamamlad\u0131\u011f\u0131, mallar\u0131 belirlenen varma yerine gelen ta\u015f\u0131ma arac\u0131ndan bo\u015faltmadan al\u0131c\u0131n\u0131n tasarrufuna b\u0131rakarak teslim etti\u011fi, ithalat\u00e7\u0131 \u00fclkenin terminalindeki g\u00fcmr\u00fckleme ve vergi \u00f6demeleriyle ilgili sorumlulu\u011fun al\u0131c\u0131ya ait oldu\u011fu teslim \u015feklidir.<\/li>\n\n\n\n<li><strong>Dara: <\/strong>Kab\u0131yla birlikte tart\u0131lan \u00fcr\u00fcn\u00fcn kab\u0131n\u0131n a\u011f\u0131rl\u0131\u011f\u0131, yani bir mal\u0131n br\u00fct ve net a\u011f\u0131rl\u0131klar\u0131n\u0131n aras\u0131ndaki farkt\u0131r.<\/li>\n\n\n\n<li><strong>DAT (Delivered at Terminal)-Terminalde Teslim: <\/strong>Sat\u0131c\u0131n\u0131n mallar\u0131 belirlenen varma yerinde veya limanda belirlenen terminalde gelen ta\u015f\u0131ma arac\u0131ndan bo\u015falt\u0131lm\u0131\u015f \u015fekilde al\u0131c\u0131n\u0131n tasarrufuna b\u0131rakarak teslim etti\u011fi, mallar\u0131n ihrac\u0131 i\u00e7in gerekli g\u00fcmr\u00fck i\u015flemlerini tamamlad\u0131\u011f\u0131, navlunu \u00f6dedi\u011fi, mallar\u0131n belirlenen varma yerine veya liman\u0131na getirilmesine ve ta\u015f\u0131ma arac\u0131ndan bo\u015falt\u0131lmas\u0131na ili\u015fkin t\u00fcm hasarlar\u0131, masraflar\u0131 \u00fcstlendi\u011fi teslim \u015feklidir.<\/li>\n\n\n\n<li><strong>Demuraj: <\/strong>Ta\u015f\u0131y\u0131c\u0131 firman\u0131n kendisinden kaynaklanmayan sebeplerle ya\u015fanan gecikmelerin sonucunda olu\u015fan liman masraflar\u0131 i\u00e7in ithalat\u00e7\u0131 firmaya kesti\u011fi bekleme bedelidir.&nbsp;<\/li>\n\n\n\n<li><strong>DDP (Delivered Duty Paid)-G\u00fcmr\u00fck Vergisi \u00d6denmi\u015f Teslim:<\/strong> Sat\u0131c\u0131n\u0131n mallar\u0131n paketlenmesi, y\u00fcklenmesi, ta\u015f\u0131nmas\u0131, g\u00fcmr\u00fckten ge\u00e7irilmesi, vergilerinin \u00f6denmesi, sigortalanmas\u0131, navlun masraflar\u0131, sevkiyat\u0131 ve teslimat\u0131 i\u015flemlerinin tamam\u0131ndan sorumlu oldu\u011fu teslim \u015feklidir.&nbsp;<\/li>\n\n\n\n<li><strong>D\u0131\u015f Ticaret Sermaye \u015eirketi:<\/strong> Sermayeleri ve sorumluluklar\u0131 tebli\u011flerle d\u00fczenlenen, y\u0131l baz\u0131nda belirlenen de\u011ferde fiili ihracat ger\u00e7ekle\u015ftiren, \u00fcr\u00fcnlerin tan\u0131t\u0131lmas\u0131na, pazar paylar\u0131n\u0131n art\u0131r\u0131lmas\u0131na, yeni pazarlara girmesine y\u00f6nelik devlet yard\u0131mlar\u0131ndan \u00f6ncelikle yararland\u0131r\u0131lan \u015firket stat\u00fcs\u00fcd\u00fcr.<\/li>\n\n\n\n<li><strong>D\u0131\u015f Ticarette Standardizasyon: <\/strong>D\u0131\u015f ticaret faaliyetinin taraflar\u0131n\u0131n i\u015f birli\u011fiyle teknik d\u00fczenlemeleri ve uygunluk de\u011ferlendirmesi i\u015flemlerini i\u00e7eren belirli kurallar\u0131n koyulmas\u0131 ve uygulanmas\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Do\u011frudan Temsil: <\/strong>G\u00fcmr\u00fck mevzuat\u0131nda \u00f6ng\u00f6r\u00fclen i\u015flemleri ger\u00e7ekle\u015ftirmek \u00fczere temsilcinin ba\u015fkas\u0131n\u0131n ad\u0131na ve hesab\u0131na hareket etmesidir.<\/li>\n\n\n\n<li><strong>Dolayl\u0131 Temsil: <\/strong>Temsilcinin g\u00fcmr\u00fck mevzuat\u0131nda \u00f6ng\u00f6r\u00fclen i\u015flemleri ger\u00e7ekle\u015ftirmek \u00fczere kendi ad\u0131na ancak ba\u015fkas\u0131n\u0131n hesab\u0131na hareket etmesidir.<\/li>\n\n\n\n<li><strong>D\u00f6kme E\u015fya: <\/strong>Maden cevheri, mineraller, hurda demir, k\u00f6m\u00fcr, hububat, hayvan yemi, k\u00fcspe, \u00e7imento, klinker, ponzo, suni g\u00fcbre, mucur gibi ambalajlanmam\u0131\u015f, genellikle y\u00fcklemesi ve bo\u015falt\u0131lmas\u0131 mekanik vas\u0131ta ve tesis gerektiren kat\u0131, s\u0131v\u0131 ve gaz maddelerdir.<\/li>\n\n\n\n<li><strong>D\u00f6kme Olmayan E\u015fya: <\/strong>Levha, kangal, profil, k\u00fct\u00fck, firkete, her t\u00fcrl\u00fc boru, rulo sac, pik gibi ambalaj olarak say\u0131labilen veya ambalajlanm\u0131\u015f e\u015fyad\u0131r.<\/li>\n\n\n\n<li><strong>D\u00f6viz: <\/strong>\u00dclkeler aras\u0131 \u00f6demelerde kullan\u0131labilen para, \u00e7ek, poli\u00e7e gibi her t\u00fcrl\u00fc \u00f6deme arac\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>D\u00f6viz Kuru: <\/strong>Bir \u00fclkenin ulusal paras\u0131n\u0131n de\u011ferinin di\u011fer \u00fclkenin ulusal paras\u0131na g\u00f6re de\u011feridir.&nbsp;<\/li>\n\n\n\n<li><strong>E \u0130\u015fareti: <\/strong>Ara\u00e7lar\u0131n aksam, par\u00e7a, sistem ve teknik \u00fcnite b\u00f6l\u00fcmlerinin Birle\u015fmi\u015f Milletler Avrupa Ekonomik Komisyo\u00adnu (UNECE) y\u00f6netmeliklerine uygun oldu\u011funu g\u00f6steren i\u015farettir.<\/li>\n\n\n\n<li><strong>EDI: <\/strong>Perakendeciler, \u00fcreticiler, sigortac\u0131lar, sa\u011fl\u0131k hizmeti sa\u011flay\u0131c\u0131lar\u0131, mal \u00fcreten, sevk eden, sat\u0131n alan, satan veya hizmet sa\u011flayan kurulu\u015flar aras\u0131ndaki i\u015f belgelerinin standart bir elektronik formatta, kontroll\u00fc \u015fekilde iletilmesini sa\u011flayan Elektronik Veri De\u011fi\u015fimi Sistemi&#8217;dir.<\/li>\n\n\n\n<li><strong>Eksik Belgelerle Beyan: <\/strong>Gerekli belgelerin baz\u0131lar\u0131n\u0131n yer almad\u0131\u011f\u0131 ve\/veya beyannameye yaz\u0131lmas\u0131 gereken baz\u0131 bilgilerin yaz\u0131lmad\u0131\u011f\u0131, g\u00fcmr\u00fck beyanlar\u0131n\u0131n basitle\u015ftirilmi\u015f usulde yap\u0131lmas\u0131 durumunda belirli h\u00fck\u00fcmlere uyulmas\u0131 kayd\u0131yla g\u00fcmr\u00fck idarelerince kabul edildi\u011fi beyan bi\u00e7imidir.&nbsp;<\/li>\n\n\n\n<li><strong>Ekspertiz Raporu: <\/strong>\u0130hracat i\u015flemleriyle ilgili olarak g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklerinin talebiyle ilgili g\u00fcmr\u00fck sahalar\u0131nda yap\u0131lan incelemelerin sonucunda rapor talebinde belirtilen hususlara y\u00f6nelik d\u00fczenlenen rapordur.<\/li>\n\n\n\n<li><strong>Elle\u00e7leme: <\/strong>G\u00fcmr\u00fck g\u00f6zetimindeki e\u015fyan\u0131n asli niteliklerini de\u011fi\u015ftirmeden kontroll\u00fc \u015fekilde istiflenmesi, yerinin de\u011fi\u015ftirilmesi, b\u00fcy\u00fck kaplardan k\u00fc\u00e7\u00fck kaplara aktar\u0131lmas\u0131, kaplar\u0131n yenilenmesi, tamiri, havaland\u0131r\u0131lmas\u0131, kalburlanmas\u0131, kar\u0131\u015ft\u0131r\u0131lmas\u0131 gibi i\u015flemlerdir.&nbsp;<\/li>\n\n\n\n<li><strong>E\u015fde\u011fer E\u015fya: <\/strong>\u0130\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcn\u00fcn elde edilmesinde ithal e\u015fyan\u0131n yerine kullan\u0131lan, ithal e\u015fyayla asgari 8&#8217;li bazda g\u00fcmr\u00fck tarife istatistik pozisyonunda, ayn\u0131 ticari kaliteyi ve teknik \u00f6zellikleri ta\u015f\u0131yan, serbest dola\u015f\u0131mda bulunan e\u015fyad\u0131r.<\/li>\n\n\n\n<li><strong>E\u015fyan\u0131n G\u00fcmr\u00fck\u00e7e Onaylanm\u0131\u015f \u0130\u015fleme ya da Kullan\u0131ma Tabi Tutulmas\u0131: <\/strong>E\u015fyan\u0131n; bir g\u00fcmr\u00fck rejimine tabi tutulmas\u0131, bir serbest b\u00f6lgeye girmesi, T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131na yeniden ihrac\u0131, imha edilmesi, g\u00fcmr\u00fc\u011fe terk edilmesi i\u015flemlerinden herhangi birine tabi tutulmas\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>E\u015fyan\u0131n Millile\u015fmesi: <\/strong>\u0130thal edilen e\u015fyan\u0131n serbest dola\u015f\u0131ma girmesidir.&nbsp;<\/li>\n\n\n\n<li><strong>EXW (Ex Works)-Ticari \u0130\u015fletmede Teslim: <\/strong>Sat\u0131c\u0131n\u0131n i\u015fletmesine ait fabrika ve depo gibi alanlarda mallar\u0131 al\u0131c\u0131n\u0131n emrine haz\u0131r tutmakla y\u00fck\u00fcml\u00fc oldu\u011fu, aksi kararla\u015ft\u0131r\u0131lmad\u0131k\u00e7a mallar\u0131n al\u0131c\u0131 taraf\u0131ndan sa\u011flanan araca y\u00fcklenmesinden ve ihra\u00e7 g\u00fcmr\u00fc\u011f\u00fcnden ge\u00e7irilmesinden sorumlu olmad\u0131\u011f\u0131, mallar\u0131n teslim an\u0131ndan itibaren malla ilgili b\u00fct\u00fcn masraflar\u0131n ve risklerin al\u0131c\u0131 taraf\u0131ndan kar\u015f\u0131land\u0131\u011f\u0131, sat\u0131c\u0131 a\u00e7\u0131s\u0131ndan asgari y\u00fck\u00fcml\u00fcl\u00fck bulunduran teslim \u015feklidir.&nbsp;<\/li>\n\n\n\n<li><strong>Factoring: <\/strong>Yurt d\u0131\u015f\u0131na mal veya hizmet sat\u0131\u015f\u0131 sonucu do\u011fan vadeli alacaklar\u0131n devral\u0131nd\u0131\u011f\u0131, belirli \u00f6n \u00f6deme oran\u0131n\u0131n \u00fczerinden vadesinden \u00f6nce sat\u0131c\u0131 firmaya \u00f6dendi\u011fi, bu i\u015flemlerin alaca\u011f\u0131n takibini ve tahsilini yapan factoring \u015firketi arac\u0131l\u0131\u011f\u0131yla y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc finansal hizmettir.<\/li>\n\n\n\n<li><strong>FAS (Free Alongside Ship)-Gemi Do\u011frultusunda Teslim: <\/strong>Sat\u0131c\u0131n\u0131n y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn belirlenen limanda, gemi do\u011frultusunda (r\u0131ht\u0131ma veya mavnaya) mallar\u0131n konmas\u0131yla sona erdi\u011fi, mal\u0131n y\u00fckleme, bo\u015faltma, nakliye ve sigorta masraflar\u0131n\u0131n al\u0131c\u0131 taraf\u0131ndan \u00f6dendi\u011fi, mallar gemi do\u011frultusunda b\u0131rak\u0131ld\u0131\u011f\u0131 zaman mallara ili\u015fkin hasarlar\u0131n ve masraflar al\u0131c\u0131ya ge\u00e7ti\u011fi teslim \u015feklidir.&nbsp;<\/li>\n\n\n\n<li><strong>FCA (Free Carrier)-Ta\u015f\u0131y\u0131c\u0131ya Teslim: <\/strong>Sat\u0131c\u0131n\u0131n teslim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn, mallar\u0131n ihra\u00e7 g\u00fcmr\u00fc\u011f\u00fcnden ge\u00e7irilip belirlenen noktada al\u0131c\u0131 taraf\u0131ndan belirlenen ta\u015f\u0131y\u0131c\u0131ya teslimiyle son buldu\u011fu, teslim an\u0131ndan itibaren malla ilgili t\u00fcm masraf\u0131n ve risklerin al\u0131c\u0131ya ge\u00e7ti\u011fi teslim \u015feklidir.&nbsp;<\/li>\n\n\n\n<li><strong>FCL (Full Container Load): <\/strong>Ta\u015f\u0131nan y\u00fcklerin konteynerin tamam\u0131n\u0131 tek ba\u015f\u0131na doldurmas\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>FEU (Forty-foot Equivalent Unit): <\/strong>Uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131kta 40 fit uzunlu\u011fundaki konteynerdir.<\/li>\n\n\n\n<li><strong>Finansal Kiralama (Leasing):<\/strong> Kullan\u0131m hakk\u0131n\u0131n, e\u015fyan\u0131n m\u00fclkiyeti ba\u015flang\u0131\u00e7ta kiralayan \u015firkette kalacak \u015fekilde, belirli bir bedel kar\u015f\u0131l\u0131\u011f\u0131nda kirac\u0131ya verilmesini, s\u00f6zle\u015fmede belirtilen s\u00fcrenin sonunda m\u00fclkiyetin kirac\u0131ya devredilmesini sa\u011flayan finansman tekni\u011fidir.<\/li>\n\n\n\n<li><strong>Fiyat Teklifi (Quotation): <\/strong>Bir mal\u0131n belirli bir fiyattan sat\u0131lmas\u0131 i\u00e7in m\u00fc\u015fteri bilgileri, \u00fcr\u00fcn ad\u0131, t\u00fcr\u00fc, adedi, fiyat\u0131, \u00f6deme ve teslimat \u015fekli, teklif ge\u00e7erlilik tarihi gibi bilgileri i\u00e7erecek \u015fekilde haz\u0131rlanarak al\u0131c\u0131ya iletilen tekliftir.<\/li>\n\n\n\n<li><strong>Fiziki Muayene:<\/strong> \u0130hracat i\u015flemine konu g\u00fcmr\u00fck beyan\u0131n\u0131n g\u00fcmr\u00fck idaresi taraf\u0131ndan incelenmesi s\u00fcrecinde belgelerin yan\u0131 s\u0131ra ihra\u00e7 e\u015fyas\u0131n\u0131n kendisinin de kontrol edilmesidir.&nbsp;<\/li>\n\n\n\n<li><strong>FOB (Free on Board)-Gemi Bordas\u0131nda Teslim: <\/strong>Belirlenen y\u00fckleme liman\u0131nda mallar\u0131n k\u00fcpe\u015fteyi a\u015ft\u0131\u011f\u0131 andan itibaren sat\u0131c\u0131n\u0131n teslim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yerine getirmi\u015f oldu\u011fu, bu a\u015famadan sonra mallar\u0131n kaybolmas\u0131yla ve hasar\u0131yla ilgili t\u00fcm masraflar\u0131n al\u0131c\u0131 taraf\u0131ndan \u00fcstlenildi\u011fi teslim \u015feklidir.&nbsp;<\/li>\n\n\n\n<li><strong>Forfaiting: <\/strong>\u0130hracat\u00e7\u0131lar\u0131n vadeli alacaklar\u0131n\u0131 teminat olarak kullanarak bankaya veya finansal kuruma devretmesine, bu sayede nakit ihtiyac\u0131n\u0131 kar\u015f\u0131lamas\u0131na olanak tan\u0131yan finansman y\u00f6ntemidir.<\/li>\n\n\n\n<li><strong>Forwarder: <\/strong>Uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k ve lojistik s\u00fcre\u00e7lerinde yer alarak kara, hava ve deniz yolu sevkiyat\u0131n\u0131, g\u00fcmr\u00fckleme ve sigorta hizmetlerinin operasyonunu y\u00fcr\u00fcten arac\u0131 firmad\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Fuar ve Sergi Deste\u011fi: <\/strong>\u0130hracat\u00e7\u0131lar\u0131n yurt d\u0131\u015f\u0131ndaki fuarlara stantla kat\u0131l\u0131mlar\u0131 ve yetkili yurt d\u0131\u015f\u0131 fuar organizat\u00f6rlerinin tan\u0131t\u0131m faaliyetleri kapsam\u0131nda olu\u015fan masraflar\u0131n\u0131n T.C. Ticaret Bakanl\u0131\u011f\u0131 \u0130hracat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan belirli tutarlarda desteklenmesidir.&nbsp;<\/li>\n\n\n\n<li><strong>Gabari: <\/strong>Kara yolu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda kullan\u0131lan arac\u0131n ve ara\u00e7la ta\u015f\u0131nan y\u00fck\u00fcn yasal olarak belirlenmi\u015f maksimum y\u00fckseklik, geni\u015flik ve uzunluk gibi \u00f6l\u00e7\u00fcleridir.&nbsp;<\/li>\n\n\n\n<li><strong>GATT: <\/strong>Uluslararas\u0131 ticaretin serbestle\u015ftirilmesi ve kolayla\u015ft\u0131r\u0131lmas\u0131 amac\u0131yla \u0130kinci D\u00fcnya Sava\u015f\u0131\u2019ndan sonra imzalanan, 1995 y\u0131l\u0131nda D\u00fcnya Ticaret \u00d6rg\u00fct\u00fcne evrilen G\u00fcmr\u00fck Tarifeleri ve Ticaret Genel Anla\u015fmas\u0131&#8217;d\u0131r.<\/li>\n\n\n\n<li><strong>Gecikme Faizi: <\/strong>Borcun vadesinde \u00f6denmemesi durumunda yasadan ya da s\u00f6zle\u015fmeden do\u011fan ve gecikme zamm\u0131 oran\u0131nda uygulanan parasal y\u00fck\u00fcml\u00fcl\u00fck bi\u00e7imindeki alacakt\u0131r.<\/li>\n\n\n\n<li><strong>Ge\u00e7ici Kabul: <\/strong>G\u00fcmr\u00fc\u011fe tabi mal stat\u00fcs\u00fcnde olan konteynerin limandaki g\u00fcmr\u00fckl\u00fc sahadan \u00e7\u0131kar\u0131lmas\u0131 veya tekrar limana getirilmesi durumunda olu\u015fan g\u00fcmr\u00fckleme masraf\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Genelge: <\/strong>Yasalar\u0131n ve y\u00f6netmeliklerin uygulanmas\u0131nda yol g\u00f6stermek, usul ve esaslar\u0131 d\u00fczenlemek gibi \u00e7e\u015fitli ama\u00e7larla ilgililere g\u00f6nderilen resm\u00ee yaz\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>Genelle\u015ftirilmi\u015f Preferanslar Sistemi: <\/strong>Geli\u015fmekte olan ve az geli\u015fmi\u015f \u00fclkelerin sanayi mallar\u0131 ihracat\u0131n\u0131 art\u0131rmak amac\u0131yla geli\u015fmi\u015f \u00fclkelerin bu \u00fclkelerden yapt\u0131klar\u0131 ithalatta sanayi mallar\u0131n\u0131n vergilerini tek tarafl\u0131 s\u0131f\u0131rlamas\u0131 veya indirmesidir.<\/li>\n\n\n\n<li><strong>Geri Gelen E\u015fya: <\/strong>\u0130hracat\u0131 yap\u0131ld\u0131ktan sonra g\u00f6nderildi\u011fi \u00fclkenin mevzuat\u0131 nedeniyle serbest dola\u015f\u0131ma girememesi ve s\u00f6zle\u015fmenin h\u00fck\u00fcmlerine uygun olmamas\u0131 gibi \u00e7e\u015fitli sebeplerle al\u0131c\u0131 taraf\u0131ndan kabul edilmeyerek geri g\u00f6nderilen e\u015fyad\u0131r.<\/li>\n\n\n\n<li><strong>Geri \u00d6deme Sistemi: <\/strong>Serbest dola\u015f\u0131mdaki e\u015fyan\u0131n i\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcnlerin \u00fcretiminde kullan\u0131lmas\u0131ndan sonra, T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi&#8217;nden ihra\u00e7 edilmesi durumunda serbest dola\u015f\u0131ma giri\u015fi esnas\u0131nda tahsil edilen ithalat vergilerinin dahilde i\u015fleme rejimi kapsam\u0131nda geri verildi\u011fi sistemdir.<\/li>\n\n\n\n<li><strong>Giri\u015f G\u00fcmr\u00fck \u0130daresi: <\/strong>E\u015fyan\u0131n T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi&#8217;ne getirildi\u011fi ve sevk i\u015flemlerinin risk analizine dayal\u0131 giri\u015f kontrol\u00fcne tabi tutularak yap\u0131ld\u0131\u011f\u0131 g\u00fcmr\u00fck idaresidir.&nbsp;<\/li>\n\n\n\n<li><strong>Global Teminat: <\/strong>Kara yolu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda e\u015fyalar\u0131n g\u00fcmr\u00fck vergileri ve resimleri i\u00e7in banka veya finansal kurumlar taraf\u0131ndan her y\u0131l yeniden belirlenen tutarlarda verilen teminatt\u0131r.<\/li>\n\n\n\n<li><strong>Grupaj: <\/strong>Uluslararas\u0131 lojistik ve ta\u015f\u0131mac\u0131l\u0131k sekt\u00f6r\u00fcnde farkl\u0131 g\u00f6ndericilerin k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli y\u00fcklerinin birle\u015ftirilerek tek bir ta\u015f\u0131ma arac\u0131yla ta\u015f\u0131nmas\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Beyannamesi (Customs Declaration): <\/strong>D\u0131\u015f ticaret faaliyetleri kapsam\u0131nda \u00fclkeye giri\u015f yapacak veya \u00fclkeden \u00e7\u0131k\u0131\u015f yapacak e\u015fyan\u0131n g\u00fcmr\u00fck i\u015flemleri i\u00e7in g\u00fcmr\u00fck idaresine sunulmas\u0131 gereken; g\u00f6nderici-al\u0131c\u0131 firma bilgileri, k\u0131ymet, tarife, men\u015fe, ta\u015f\u0131ma bilgileri, varsa \u00f6denecek vergiler, e\u015fyaya e\u015flik etmesi gereken belgeler gibi bilgileri i\u00e7eren beyan formudur.&nbsp;<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck B\u00f6lgesi<\/strong>: \u00dclkenin hava sahas\u0131n\u0131n, kara ve i\u00e7 sular\u0131n\u0131n da d\u00e2hil oldu\u011fu, g\u00fcmr\u00fck mevzuat\u0131n\u0131n ge\u00e7erli oldu\u011fu b\u00f6lgedir.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Hatt\u0131: <\/strong>\u0130thalat ve ihracat i\u015flemlerinin h\u0131zl\u0131 ve sistemli ilerlemesi i\u00e7in \u00e7e\u015fitli renklerle kategorize edilen, her bir rengin belirli prosed\u00fcrlerle desteklendi\u011fi ve farkl\u0131 kontrol seviyelerini i\u00e7erdi\u011fi i\u015faretleme sistemidir.&nbsp;<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck M\u00fc\u015faviri: <\/strong>Belirli ko\u015fullar\u0131 sa\u011flayarak \u00fcnvan almaya hak kazanan, kanuni yetkileri \u00e7er\u00e7evesinde ve g\u00fcmr\u00fck mevzuat\u0131 gere\u011fince g\u00fcmr\u00fcklerdeki i\u015flemleri yapan temsilcidir.&nbsp;<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Stat\u00fcs\u00fc: <\/strong>E\u015fyan\u0131n T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi&#8217;nde serbest dola\u015f\u0131ma girip girmedi\u011fi durumudur.&nbsp;<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Tarife Alt Pozisyonu: <\/strong>Uluslararas\u0131 ticarette kullan\u0131lan G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonlar\u0131 (GT\u0130P) sisteminde yer alan, pozisyon numaras\u0131ndan sonra gelmek \u00fczere iki rakam\u0131n eklenmesiyle ve kendinden \u00f6nce gelen d\u00f6rt rakamla birlikte olu\u015fan alt\u0131 basamakl\u0131 say\u0131 gruplar\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Tarife Cetveli: <\/strong>Uluslararas\u0131 ticarete konu e\u015fyalar\u0131n s\u0131n\u0131fland\u0131r\u0131lmas\u0131nda kullan\u0131lan ve her y\u0131l yenilenerek y\u00fcr\u00fcrl\u00fc\u011fe giren ulusal s\u0131n\u0131fland\u0131rma indeksidir.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Tarife Cetveli B\u00f6l\u00fcmleri: <\/strong>G\u00fcmr\u00fck Tarife Cetveli\u2019nde birbirine benzeyen ayn\u0131 nitelikteki veya ayn\u0131 ham maddeden \u00fcretilen e\u015fyay\u0131 i\u00e7eren fas\u0131llar\u0131 kapsayacak \u015fekilde olu\u015fturulan 21 gruptur.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Tarife Cetveli B\u00f6l\u00fcm Ba\u015fl\u0131\u011f\u0131: <\/strong>G\u00fcmr\u00fck Tarife Cetveli\u2019ndeki b\u00f6l\u00fcmleri tan\u0131mlayan, g\u00f6sterici nitelikteki ibarelerdir.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Tarife Cetveli B\u00f6l\u00fcm Notlar\u0131: <\/strong>B\u00f6l\u00fcmlerde ge\u00e7en tabirlerin ne anlama geldi\u011fi, ilgili b\u00f6l\u00fcmde bir e\u015fyaya yap\u0131lan atf\u0131n hangi t\u00fcr e\u015fyay\u0131 kapsad\u0131\u011f\u0131, hangi e\u015fyan\u0131n ilgili b\u00f6l\u00fcmde yer alabilece\u011fi, e\u015fyan\u0131n bu b\u00f6l\u00fcmde yer alabilmesi i\u00e7in hangi \u015fartlar\u0131n gerekti\u011fi, hangi e\u015fyan\u0131n o b\u00f6l\u00fcme d\u00e2hil olmad\u0131\u011f\u0131 hakk\u0131nda bilgi veren, b\u00f6l\u00fcm ba\u015fl\u0131klar\u0131ndan sonra yer alan a\u00e7\u0131klamalard\u0131r.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Tarife Cetveli Fas\u0131l: <\/strong>B\u00f6l\u00fcmlere g\u00f6re daha alt d\u00fczeydeki, birbirine daha \u00e7ok benzeyen ayn\u0131 nitelikte e\u015fyay\u0131 i\u00e7ine alan, 6 basamaktan olu\u015fan Armonize Sistem Kodu&#8217;nun ilk iki rakam\u0131yla ifade edilen 99 adetten olu\u015fan k\u0131s\u0131md\u0131r.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Tarife Cetveli Fas\u0131l Ba\u015fl\u0131klar\u0131: <\/strong>G\u00fcmr\u00fck Giri\u015f Tarife Cetveli\u2019nde bulunan, 99 fasl\u0131n ba\u015f\u0131nda yer alan, g\u00f6sterici nitelikteki tan\u0131mlamalard\u0131r.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Tarife Cetveli Fas\u0131l Notlar\u0131: <\/strong>Fas\u0131l ba\u015fl\u0131klar\u0131ndan sonra gelen ve fas\u0131llarla ilgili a\u00e7\u0131klamalar\u0131 i\u00e7eren k\u0131s\u0131md\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonu (GT\u0130P): <\/strong>T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli&#8217;nde kullan\u0131lan ve Armonize Sistem&#8217;deki 6&#8217;l\u0131 koddan sonraki b\u00f6l\u00fcmleri de i\u00e7eren, \u00fcr\u00fcnlerin tan\u0131mlanmas\u0131n\u0131 ve ay\u0131rt edilmesini sa\u011flayan 12 rakaml\u0131 koddur.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Tarife Pozisyonu: <\/strong>Fasla ili\u015fkin ilk iki rakamdan sonra gelen iki rakamla birlikte d\u00f6rt basamakl\u0131 rakamla ifade edilen, e\u015fyan\u0131n ilgili fasl\u0131n ka\u00e7\u0131nc\u0131 s\u0131ras\u0131nda oldu\u011funu g\u00f6steren say\u0131 gruplar\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Vergisi: <\/strong>Y\u00fcr\u00fcrl\u00fckteki h\u00fck\u00fcmler uyar\u0131nca e\u015fyaya uygulanan ithalat ve ihracat vergilerinin t\u00fcm\u00fcd\u00fcr.&nbsp;<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Veri Ambar\u0131 Sistemi: <\/strong>G\u00fcmr\u00fck idarelerinde ithalat, ihracat, transit ve ka\u00e7ak\u00e7\u0131l\u0131k i\u015flemlerine ili\u015fkin bilgilerin bir veri taban\u0131nda toplanarak yetkililere h\u0131zl\u0131ca iletilmesini sa\u011flayan elektronik veri depolama sistemidir.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fcklenmi\u015f Bedel: <\/strong>\u0130thal e\u015fyas\u0131 i\u00e7in g\u00fcmr\u00fck vergisi, e\u015f etkili vergiler, mali y\u00fckler ve CIF (malzeme bedeli, sigorta ve navlun) kalemlerinin toplanmas\u0131yla; ihra\u00e7 e\u015fyas\u0131 i\u00e7inse g\u00fcmr\u00fck vergisi, e\u015f etkili vergiler, mali y\u00fckler ve FOB kalemlerinin toplanmas\u0131yla hesaplanan de\u011ferdir.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fcklenmi\u015f Piyasa De\u011feri: <\/strong>Mal\u0131n g\u00fcmr\u00fck i\u015flemleri tamamland\u0131ktan sonra piyasadaki muhtemel sat\u0131\u015f fiyat\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fckl\u00fc Saha:<\/strong> G\u00fcmr\u00fck idaresinin denetiminde ve sorumlulu\u011funda bulunan; kara, demir yolu, hava g\u00fcmr\u00fck kap\u0131lar\u0131, i\u00e7 g\u00fcmr\u00fcklerde ve sahalarda fiziki olarak etraf\u0131ndan ayr\u0131lm\u0131\u015f veya b\u00f6lgeye addedilen yerler; deniz g\u00fcmr\u00fck kap\u0131lar\u0131ndaysa bu yerlerle birlikte ilgili liman y\u00f6netmelikleriyle belirlenen liman ve demirleme sahalar\u0131n\u0131 kapsayan deniz ve k\u0131y\u0131 alanlar\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Haks\u0131z Rekabet: <\/strong>Rakiplerin aras\u0131ndaki veya tedarik edenlerle m\u00fc\u015fterilerin aras\u0131ndaki ili\u015fkileri etkileyen, kamuoyuna kendi faaliyetleri ya da rakiplerin faaliyetleri hakk\u0131nda aldat\u0131c\u0131 bilgi sunmak, rakipleri iyi niyet kurallar\u0131na ayk\u0131r\u0131 \u015fekilde k\u00f6t\u00fcleyerek onlarla rekabet etmeye \u00e7al\u0131\u015fmak, rakiplerin markas\u0131n\u0131 ya da \u00fcr\u00fcnlerini taklit etmek, rakiplerin adlar\u0131n\u0131 ya da \u00fcnvanlar\u0131n\u0131 kullanmak gibi yollara ba\u015fvurulan, aldat\u0131c\u0131, d\u00fcr\u00fcstl\u00fck kural\u0131na ayk\u0131r\u0131 davran\u0131\u015flar ve ticari uygulamalard\u0131r.<\/li>\n\n\n\n<li><strong>Hari\u00e7te \u0130\u015fleme: <\/strong>T\u00fcrkiye\u2019de serbest dola\u015f\u0131mda bulunan e\u015fyan\u0131n ileri safhada i\u015flenmek, tamir edilmek ya da yenilenmek \u00fczere ge\u00e7ici olarak yurtd\u0131\u015f\u0131 edilmesi, bu faaliyetlerin sonucunda elde edilen \u00fcr\u00fcnlerin belirli ko\u015fullara uyarak tekrar T\u00fcrkiye\u2019ye geldi\u011finde ithalat vergilerinden tam ve k\u0131sm\u0131 muafiyet sa\u011flanmas\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>HS Kodu (Harmonized System Code): <\/strong>G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonlar\u0131 kodunun (GT\u0130P) D\u00fcnya G\u00fcmr\u00fck \u00d6rg\u00fct\u00fc&#8217;ne (DG\u00d6) \u00fcye olan \u00fclkelerde ortak kullan\u0131lan ilk 6 hanesidir.<\/li>\n\n\n\n<li><strong>IATA (International Air Transport Association): <\/strong>Hava yolu \u015firketlerinin \u00fcye oldu\u011fu, g\u00fcvenli ve ekonomik hava ula\u015f\u0131m\u0131n\u0131 sa\u011flamay\u0131 ama\u00e7layan, tarifeleri ve yetkilendirmeleri denetleyen Uluslararas\u0131 Hava Ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 Birli\u011fi&#8217;dir.&nbsp;<\/li>\n\n\n\n<li><strong>\u0130dari Karar: <\/strong>Belirli konularda y\u00fck\u00fcml\u00fcn\u00fcn ba\u015fvurusu \u00fczerine veya g\u00fcmr\u00fck makamlar\u0131 taraf\u0131ndan re&#8217;sen kamu g\u00fcc\u00fc kullan\u0131larak kamu hukuku kurallar\u0131na g\u00f6re tesis edilen, kesin, y\u00fcr\u00fct\u00fclmesi zorunlu nitelik ta\u015f\u0131yan, y\u00fck\u00fcml\u00fcn\u00fcn \u00fczerinde hukuki sonu\u00e7 do\u011furan kararlard\u0131r.<\/li>\n\n\n\n<li><strong>\u0130hracat Kredisi (Export Credit):<\/strong> Firmalar\u0131n finansman ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131layarak ihracat\u00e7\u0131lar\u0131n uluslararas\u0131 piyasalardaki rekabet g\u00fc\u00e7lerini art\u0131rmak i\u00e7in sunulan finansmand\u0131r.<\/li>\n\n\n\n<li><strong>\u0130hracat Lisans\u0131 (Export License): <\/strong>Firmalar\u0131n belli bir \u00fcr\u00fcn\u00fcn ihracat\u0131n\u0131, \u00fclkenin ihracat politikalar\u0131na uygun olarak yapabilmesi i\u00e7in bulundurmakla y\u00fck\u00fcml\u00fc oldu\u011fu, g\u00fcmr\u00fck mevzuat\u0131 uyar\u0131nca doldurup ilgili ihracat\u00e7\u0131 birli\u011fine onaylatt\u0131ktan sonra g\u00fcmr\u00fck idaresine sundu\u011fu yasal belgedir.<\/li>\n\n\n\n<li><strong>\u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler: <\/strong>\u0130\u00e7 piyasada sat\u0131\u015f\u0131 ihracat say\u0131lan ve ithalatta g\u00fcmr\u00fck muafiyetinden yararland\u0131r\u0131lan sat\u0131\u015f ve teslimlerdir.&nbsp;<\/li>\n\n\n\n<li><strong>\u0130hracat Sigortas\u0131 (Export Insurance): <\/strong>\u0130hracat sonras\u0131 tahsil edilecek alacaklar\u0131 ticari s\u00f6zle\u015fmelere g\u00f6re de\u011fi\u015fen primlerin kar\u015f\u0131l\u0131\u011f\u0131nda \u00e7e\u015fitli risklere kar\u015f\u0131 g\u00fcvence alt\u0131na alan sigorta t\u00fcr\u00fcd\u00fcr.&nbsp;<\/li>\n\n\n\n<li><strong>\u0130htisas G\u00fcmr\u00fc\u011f\u00fc: <\/strong>Belli bir e\u015fyaya ili\u015fkin g\u00fcmr\u00fck i\u015flemlerinin en k\u0131sa s\u00fcrede tamamlanmas\u0131 ve g\u00fcmr\u00fck kontrollerinin en etkili \u015fekilde sa\u011flanmas\u0131 konusunda uzmanla\u015fm\u0131\u015f personele ve teknik donan\u0131ma sahip g\u00fcmr\u00fck idaresidir.&nbsp;<\/li>\n\n\n\n<li><strong>\u0130nta\u00e7: <\/strong>\u00dcr\u00fcnlerin paketlenmesi, etiketlenmesi, ambalajlanmas\u0131 ve kontrollerinin yap\u0131lmas\u0131 gibi ad\u0131mlar\u0131 i\u00e7eren, \u00fcr\u00fcnlerin uluslararas\u0131 kalite standartlar\u0131na uygun oldu\u011fundan emin olunarak g\u00f6nderilmeye haz\u0131r h\u00e2le getirilmesi s\u00fcrecidir.<\/li>\n\n\n\n<li><strong>\u0130rsaliye: <\/strong>Bir adresten di\u011fer adrese sevk edilen mallara ili\u015fkin ta\u015f\u0131nma tarihi, teslim alan\u0131n ad\u0131, adres gibi bilgileri \u00fczerinde bulunduran belgedir.&nbsp;<\/li>\n\n\n\n<li><strong>\u0130thal E\u015fyas\u0131n\u0131n G\u00fcmr\u00fck K\u0131ymeti: <\/strong>\u0130thal e\u015fyas\u0131n\u0131n g\u00fcmr\u00fck vergisinin hesaplanmas\u0131nda baz al\u0131nan ve ad-valorem esasla, yani e\u015fyan\u0131n fiyat\u0131 veya de\u011feri \u00fczerinden vergilendirilmesiyle belirlenen e\u015fya k\u0131ymetidir.<\/li>\n\n\n\n<li><strong>\u0130thalat: <\/strong>E\u015fyan\u0131n \u00fclke d\u0131\u015f\u0131ndan, vergileri \u00f6denerek veya \u00f6denmeksizin ge\u00e7ici veya kesin \u00fclkeye getirilmesidir.<\/li>\n\n\n\n<li><strong>\u0130thalatta G\u00f6zetim \u00d6nlemi: <\/strong>Bir mal\u0131n ithalat s\u00fcrecindeki geli\u015fmelerin yak\u0131ndan takip edilmesi yoluyla ithal e\u015fyan\u0131n minimum g\u00fcmr\u00fck k\u0131ymetini belirlemek, vergi matrah\u0131n\u0131 art\u0131rmak ve tarife d\u0131\u015f\u0131 engel yaratmak gibi uygulamalar\u0131 kapsayan \u00f6nlemlerdir.<\/li>\n\n\n\n<li><strong>\u0130thalatta Korunma \u00d6nlemi: <\/strong>Bir mal\u0131n benzer veya rakip mallar \u00fcreten yerli \u00fcreticilerin \u00fczerinde ciddi zarar veya ciddi zarar tehdidi olu\u015fturacak \u015fekilde ithal edilmesi durumunda, mal\u0131n ithalat\u0131nda uygulanan g\u00fcmr\u00fck vergilerinde ge\u00e7ici olarak art\u0131\u015f veya miktar s\u0131n\u0131rlamas\u0131 yap\u0131lmas\u0131 \u015feklinde uygulanan korunma \u00f6nlemleridir.<\/li>\n\n\n\n<li><strong>\u0130tiraz: <\/strong>G\u00fcmr\u00fck idaresinin yapt\u0131\u011f\u0131 bir i\u015flemin ya da eylemin hukuk kurallar\u0131na ayk\u0131r\u0131 oldu\u011funu iddia eden taraf\u0131n ek vergiye, cezaya veya herhangi bir idari karara kar\u015f\u0131 idarenin i\u00e7indeki bir \u00fcst makama ya da ayn\u0131 makama yapt\u0131\u011f\u0131 d\u00fczeltme veya iptal talebidir.&nbsp;<\/li>\n\n\n\n<li><strong>\u0130zahname:<\/strong> Armonize Sistem Nomanklat\u00f6r\u00fc&#8217;ne g\u00f6re s\u0131n\u0131fland\u0131rman\u0131n sa\u011fl\u0131kl\u0131 yap\u0131lmas\u0131 i\u00e7in gerekli bilgileri i\u00e7eren, a\u00e7\u0131klay\u0131c\u0131 notlard\u0131r.<\/li>\n\n\n\n<li><strong>Kabotaj: <\/strong>Bir \u00fclkenin limanlar\u0131n\u0131n aras\u0131nda y\u00fck ve yolcu ta\u015f\u0131ma hakk\u0131na ili\u015fkin resm\u00ee d\u00fczenlemelerdir.<\/li>\n\n\n\n<li><strong>Kap: <\/strong>E\u015fyan\u0131n ta\u015f\u0131nmas\u0131 ve saklanmas\u0131 i\u00e7in kullan\u0131lan ve farkl\u0131 kodlarla tan\u0131mlanan d\u0131\u015f ambalajd\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Katma De\u011fer Vergisi (KDV): <\/strong>Mal ve hizmet sat\u0131\u015f\u0131nda ortaya \u00e7\u0131kan, m\u00fckellefin sat\u0131c\u0131 oldu\u011fu ancak al\u0131c\u0131lara y\u00fcklenen dolayl\u0131 vergidir.<\/li>\n\n\n\n<li><strong>Kayda Ba\u011fl\u0131 \u0130hracat: <\/strong>\u0130hrac\u0131 kayda ba\u011fl\u0131 mallar listesindeki mallar\u0131n g\u00fcmr\u00fck beyannamesinin \u0130hracat\u00e7\u0131 Birlikleri taraf\u0131ndan kayda al\u0131nd\u0131\u011f\u0131 ihracat \u015feklidir.&nbsp;<\/li>\n\n\n\n<li><strong>Kaynak Kullan\u0131m\u0131 Destekleme Fonu: <\/strong>Vadeli ithalat, kredi ve finansal kiralama gibi i\u015flemlerin \u00fczerinden al\u0131nan kesintilerle olu\u015fturulan fondur.<\/li>\n\n\n\n<li><strong>KDV \u0130adesi: <\/strong>Katma de\u011fer vergisinin ihracat i\u015flemleri kapsam\u0131nda faturaya yans\u0131t\u0131lamamas\u0131 nedeniyle ihracat\u00e7\u0131n\u0131n \u00f6dedi\u011fi tutar\u0131n 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu&#8217;ndaki belirli \u015fartlara ba\u011fl\u0131 olarak geri al\u0131nmas\u0131na olanak tan\u0131yan d\u00fczenlemedir.&nbsp;<\/li>\n\n\n\n<li><strong>Kimyagerlik Numune: <\/strong>Bir k\u00fctlenin \u00f6zelli\u011fini belirlemek i\u00e7in al\u0131nan, k\u00fctlenin genelini temsil eden, tahlile tabi tutulan, al\u0131m sat\u0131m i\u015flemlerinde de\u011ferlendirme s\u00fcrecinde rol oynayan b\u00f6l\u00fcmd\u00fcr.&nbsp;<\/li>\n\n\n\n<li><strong>Kombine Nomanklat\u00f6r Kodu: <\/strong>Armonize Sistem&#8217;in 6 basamakl\u0131 kodlamas\u0131na 2 basamak daha eklenerek olu\u015fturulan 8 basamakl\u0131 koddur.<\/li>\n\n\n\n<li><strong>Konsinye \u0130hracat: <\/strong>Yurt d\u0131\u015f\u0131ndaki al\u0131c\u0131lara, komisyonculara, ihracat\u00e7\u0131n\u0131n yurt d\u0131\u015f\u0131ndaki \u015fubelerine ve temsilciliklerine kesin sat\u0131\u015f\u0131 ilerleyen tarihlerde (beyannamenin inta\u00e7 tarihinden itibaren 1 y\u0131l i\u00e7erisinde) yap\u0131lmak ve mallar\u0131n m\u00fclkiyetinin sat\u0131c\u0131da kalmak \u00fczere mal g\u00f6nderilmesidir.<\/li>\n\n\n\n<li><strong>Kon\u015fimento: <\/strong>E\u015fyan\u0131n ta\u015f\u0131yan taraf\u0131ndan teslim al\u0131nd\u0131\u011f\u0131n\u0131 veya gemiye y\u00fcklendi\u011fini, ta\u015f\u0131yan\u0131n e\u015fyay\u0131 ancak ibraz kar\u015f\u0131l\u0131\u011f\u0131nda teslimle y\u00fck\u00fcml\u00fc oldu\u011funu g\u00f6steren, ta\u015f\u0131ma s\u00f6zle\u015fmesinin ispat\u0131n\u0131 sa\u011flayan belgedir.&nbsp;<\/li>\n\n\n\n<li><strong>Kontrol Belgesi: <\/strong>D\u0131\u015f Ticarette Teknik D\u00fczenlemeler ve Standardizasyon Y\u00f6netmeli\u011fi&#8217;nde belirtilen, ihracatta zorunlu kalite denetimine tabi olan tar\u0131m \u00fcr\u00fcnlerinin kontrol edilip standarda uygun bulundu\u011funda g\u00fcmr\u00fcklere ibraz edilmek \u00fczere ihracat\u00e7\u0131ya verilen belgedir.&nbsp;<\/li>\n\n\n\n<li><strong>Kota: <\/strong>\u0130hracatta miktar ve\/veya de\u011fer k\u0131s\u0131tlamas\u0131 uygulanmas\u0131 h\u00e2linde bir takvim y\u0131l\u0131 i\u00e7inde veya belirli bir d\u00f6nem itibar\u0131yla yap\u0131lmas\u0131na izin verilen ihracat\u0131n miktar\u0131 ve\/veya de\u011feridir.<\/li>\n\n\n\n<li><strong>Kur Fark\u0131: <\/strong>\u0130ki farkl\u0131 para birimi aras\u0131ndaki de\u011fi\u015fimlerin al\u0131m sat\u0131m i\u015flemlerinde olu\u015fturdu\u011fu farkt\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>LCL (Less Container Load): <\/strong>Y\u00fck\u00fcn konteynerin tamam\u0131n\u0131 doldurmad\u0131\u011f\u0131 durumda birden fazla y\u00fck sahibinin benzer nitelikli \u00fcr\u00fcnlerinin birlikte ta\u015f\u0131nd\u0131\u011f\u0131 y\u00f6ntemdir.&nbsp;<\/li>\n\n\n\n<li><strong>Lojistik: <\/strong>\u00dcr\u00fcnlerin ilk \u00fcreticiden son t\u00fcketiciye kadar olan nakliye, depolama, g\u00fcmr\u00fckleme, ambalajlama, da\u011f\u0131t\u0131m s\u00fcre\u00e7lerinin planlanmas\u0131 ve ger\u00e7ekle\u015ftirilmesidir.&nbsp;<\/li>\n\n\n\n<li><strong>Mahrece \u0130ade: <\/strong>E\u015fyan\u0131n \u00e7e\u015fitli sebeplerle g\u00fcmr\u00fck idaresine yap\u0131lan talepten sonra geldi\u011fi yere (\u00e7\u0131k\u0131\u015f \u00fclkesine\/ticaretin yap\u0131ld\u0131\u011f\u0131 \u00fclkeye) geri g\u00f6nderilmesidir.&nbsp;<\/li>\n\n\n\n<li><strong>Matrah: <\/strong>Bir verginin hesaplanmas\u0131na temel olu\u015fturan de\u011fer ya da miktard\u0131r.<\/li>\n\n\n\n<li><strong>Men\u015fe: <\/strong>Bir e\u015fyan\u0131n ta\u015f\u0131d\u0131\u011f\u0131 de\u011ferin hangi \u00fclkeye ait oldu\u011funu ifade eden ekonomik milliyetidir.<\/li>\n\n\n\n<li><strong>Men\u015fe Kural\u0131: <\/strong>Ulusal mevzuattan veya uluslararas\u0131 anla\u015fmalardan hareketle geli\u015ftirilen, bir \u00fclke taraf\u0131ndan e\u015fyan\u0131n men\u015feini tespit etmek i\u00e7in kullan\u0131lan spesifik kurallard\u0131r.<\/li>\n\n\n\n<li><strong>Men\u015fe \u015eahadetnamesi (Certificate of Origin): <\/strong>E\u015fyan\u0131n yeti\u015ftirildi\u011fi, \u00fcretildi\u011fi ya da i\u015flendi\u011fi yeri belgeleyen, tercihli olmayan men\u015fe stat\u00fcs\u00fcn\u00fc kan\u0131tlamaya yarayan uluslararas\u0131 ticaret belgesidir.&nbsp;<\/li>\n\n\n\n<li><strong>Muayene: <\/strong>E\u015fyaya ili\u015fkin g\u00fcmr\u00fck beyan\u0131n\u0131n do\u011frulu\u011funu ara\u015ft\u0131rmak \u00fczere g\u00fcmr\u00fck idarelerinin yapt\u0131\u011f\u0131 ayr\u0131nt\u0131l\u0131 fiziki muayene veya laboratuvar tahlili amac\u0131yla numune alma i\u015flemleridir.<\/li>\n\n\n\n<li><strong>Multimodal Nakliye: <\/strong>Mallar\u0131n \u00e7\u0131k\u0131\u015f noktas\u0131ndan nihai var\u0131\u015f noktas\u0131na ula\u015fmas\u0131 i\u00e7in tek bir nakliye s\u00f6zle\u015fmesi kapsam\u0131nda iki veya daha fazla ta\u015f\u0131ma y\u00f6nteminin kullan\u0131lmas\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>M\u00fccbir Sebep: <\/strong>Taraflar\u0131n kusuruna ba\u011fl\u0131 olmadan aralar\u0131ndaki anla\u015fman\u0131n gerekliliklerinin aksamas\u0131na neden olan, ka\u00e7\u0131n\u0131lmas\u0131 ve \u00f6ng\u00f6r\u00fclmesi m\u00fcmk\u00fcn olmayan; ithalat\u00e7\u0131 veya ihracat\u00e7\u0131 firman\u0131n infisah\u0131, iflas\u0131, konkordato ilan etmesi, do\u011fal afet durumu, mallar\u0131n kayb\u0131, hasara u\u011framas\u0131 veya imha edilmesi gibi nedenlerdir.<\/li>\n\n\n\n<li><strong>M\u00fckellefiyet: <\/strong>\u0130hracat\u00e7\u0131n\u0131n fatura d\u00fczenleyebilmesi i\u00e7in gerekli oldu\u011fundan ihracat\u00e7\u0131 olman\u0131n \u015fartlar\u0131n\u0131n aras\u0131nda yer alan vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr.<strong>&nbsp;<\/strong><\/li>\n\n\n\n<li><strong>Nakliye Komisyoncusu (Freight Forwarder): <\/strong>Y\u00fck sahibiyle lojistik firmas\u0131n\u0131n aras\u0131ndaki ta\u015f\u0131mac\u0131l\u0131k i\u015flerini koordine etme yetkisi olan t\u00fczel ki\u015filiktir.&nbsp;<\/li>\n\n\n\n<li><strong>Navlun S\u00f6zle\u015fmesi: <\/strong>Ta\u015f\u0131yanla ta\u015f\u0131tan aras\u0131nda yap\u0131lan, ta\u015f\u0131yan\u0131n deniz yoluyla e\u015fya ta\u015f\u0131may\u0131, ta\u015f\u0131tan\u0131n ta\u015f\u0131ma kar\u015f\u0131l\u0131\u011f\u0131nda \u00fccret \u00f6demeyi \u00fcstlendi\u011fi s\u00f6zle\u015fmedir.&nbsp;<\/li>\n\n\n\n<li><strong>Net A\u011f\u0131rl\u0131k: <\/strong>\u00dcr\u00fcn\u00fcn ambalaj\u0131n\u0131n d\u00e2hil edilmedi\u011fi kendi a\u011f\u0131rl\u0131\u011f\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>Numune: <\/strong>Yurt d\u0131\u015f\u0131ndaki al\u0131c\u0131n\u0131n \u00fcr\u00fcn\u00fc sat\u0131n al\u0131p almamaya karar verirken incelemek isteyebilece\u011fi, belli bir t\u00fcr e\u015fyan\u0131n genelini temsil eden, \u00f6zelli\u011fi ve miktar\u0131 bak\u0131m\u0131ndan sipari\u015f verme amac\u0131na y\u00f6nelik olan, \u00fcr\u00fcn\u00fcn standartlara uygun olup olmad\u0131\u011f\u0131n\u0131 belirlemek i\u00e7in tahlile tabi tutulan \u00f6rnek maddedir.&nbsp;<\/li>\n\n\n\n<li><strong>Ordino: <\/strong>Mallar\u0131n g\u00fcmr\u00fckten al\u0131nmas\u0131n\u0131 sa\u011flayan, kon\u015fimento belgesinin kar\u015f\u0131l\u0131\u011f\u0131nda verilen talimat belgesidir.&nbsp;<\/li>\n\n\n\n<li><strong>Ortak G\u00fcmr\u00fck Tarifesi: <\/strong>Avrupa Birli\u011fi \u00fclkelerinin di\u011fer \u00fclkelere uygulad\u0131\u011f\u0131 ortak g\u00fcmr\u00fck tarife oranlar\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>\u00d6deme Emri: <\/strong>Bor\u00e7lar\u0131n\u0131 vadesinde \u00f6demeyen bor\u00e7luya borcunu \u00f6demesi, varsa itiraz\u0131n\u0131 bildirmesi i\u00e7in vergi dairesi taraf\u0131ndan iletilen tebligatt\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>\u00d6n Stat\u00fc Belgesi: <\/strong>Serbest b\u00f6lgelere yurt d\u0131\u015f\u0131ndan getirilen veya yurt i\u00e7inden ihracat rejimine tabi tutularak konulan e\u015fyan\u0131n serbest dola\u015f\u0131m stat\u00fcs\u00fcn\u00fc g\u00f6steren belgedir.&nbsp;<\/li>\n\n\n\n<li><strong>\u00d6denmi\u015f Sermaye: <\/strong>Bir \u015firketin ortaklar\u0131 taraf\u0131ndan taahh\u00fct edilen ve nakit olarak \u00f6denen sermaye miktar\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>\u00d6zet Beyan: <\/strong>T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi&#8217;ne giren e\u015fyan\u0131n giri\u015f g\u00fcmr\u00fck idaresine varmadan \u00f6nce g\u00fcvenlik risk analizine tabi tutulmas\u0131 i\u00e7in ta\u015f\u0131t arac\u0131yla e\u015fyaya ili\u015fkin genel bilgilerin yer ald\u0131\u011f\u0131 elektronik yolla verilen beyand\u0131r.<\/li>\n\n\n\n<li><strong>Pan Avrupa Akdeniz Men\u015fe K\u00fcm\u00fclasyonu Sistemi: <\/strong>&nbsp;T\u00fcrkiye, Avrupa Birli\u011fi (AB), EFTA \u00fclkeleri (\u0130svi\u00e7re, Lihten\u015ftayn, \u0130zlanda ve Norve\u00e7), Cezayir, Fas, Filistin, \u0130srail, L\u00fcbnan, M\u0131s\u0131r, Tunus, \u00dcrd\u00fcn ve Faroe Adalar\u0131\u2019n\u0131n d\u00e2hil oldu\u011fu \u00e7apraz men\u015fe k\u00fcm\u00fclasyonu esas\u0131na dayal\u0131 serbest ticaret alan\u0131 sistemidir.&nbsp;<\/li>\n\n\n\n<li><strong>Palet: <\/strong>E\u015fyan\u0131n ta\u015f\u0131ma ve depolama amac\u0131yla \u00fczerine yerle\u015ftirildi\u011fi, forkliftle ve ta\u015f\u0131y\u0131c\u0131larla hareket ettirilebilen ah\u015fap, plastik veya metal platformdur.<\/li>\n\n\n\n<li><strong>Parsiyel Sevkiyat: <\/strong>Uluslararas\u0131 ticarette birden fazla firmaya ait y\u00fck\u00fcn bir araya getirilmesi, tek bir ta\u015f\u0131ma arac\u0131na y\u00fcklenerek kara, deniz, demir ya da hava yoluyla nakliyesinin sa\u011flanmas\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Patent: <\/strong>Belli \u015fartlar\u0131 sa\u011flayan bulu\u015flar i\u00e7in verilen, ilgili kamu kurumunca resm\u00ee sicile kaydedilen, \u00fcretme, kullanma, satma haklar\u0131n\u0131n bulu\u015f sahibinde oldu\u011funu g\u00f6steren yasal hakt\u0131r.<\/li>\n\n\n\n<li><strong>Piyasa De\u011feri: <\/strong>Bir mal\u0131n ya da hizmetin piyasada o an ge\u00e7erli olan al\u0131m sat\u0131m de\u011feridir.<\/li>\n\n\n\n<li><strong>Rayi\u00e7 Bedel: <\/strong>Bir mal\u0131n veya hizmetin de\u011ferleme g\u00fcn\u00fcnde belirlenen ve belirli bir zaman diliminde ge\u00e7erli olan de\u011feridir.<\/li>\n\n\n\n<li><strong>Referans Fiyat: <\/strong>K\u0131ymet tespitinde g\u00fcmr\u00fck idaresinin beyan\u0131n ger\u00e7ekli\u011fi ve do\u011frulu\u011fu konusundaki incelemesinde kullan\u0131lan, yol g\u00f6sterici nitelikteki fiyatt\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Rezerv: <\/strong>Bankalar\u0131n ibraz edilen belgelerde yapt\u0131\u011f\u0131 incelemenin sonucunda akreditif ko\u015fullar\u0131na uymad\u0131\u011f\u0131n\u0131 tespit etti\u011fi uygunsuzluklard\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Rezerve E\u015fya: <\/strong>K\u0131r\u0131k, tamir gerektiren, da\u011f\u0131n\u0131k durumdaki e\u015fyalard\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Rezerve Tutana\u011f\u0131: <\/strong>Ta\u015f\u0131ma s\u00fcrecinin herhangi bir a\u015famas\u0131nda zarar g\u00f6ren mallara ve hasara ili\u015fkin tutulan, hasarl\u0131 mallar\u0131n sigorta kapsam\u0131nda de\u011ferlendirilmesi ve zarar\u0131n kar\u015f\u0131lanmas\u0131 s\u00fcrecinde kullan\u0131lan imzal\u0131 tutanakt\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Ro-ro: <\/strong>\u00d6zel gemilerin yard\u0131m\u0131yla ger\u00e7ekle\u015ftirilen, \u00f6zellikle kara ta\u015f\u0131tlar\u0131n\u0131n, trenlerin ve di\u011fer y\u00fck ara\u00e7lar\u0131n\u0131n bir limandan di\u011ferine ta\u015f\u0131nmas\u0131 i\u00e7in kullan\u0131lan ta\u015f\u0131mac\u0131l\u0131k y\u00f6ntemidir.&nbsp;<\/li>\n\n\n\n<li><strong>Royalti: <\/strong>Talebe konu olan belirli e\u015fyalar\u0131 \u00fcreten ya da ithal eden ithalat\u00e7\u0131 firmalar\u0131n; e\u015fyan\u0131n imalat\u0131, ihra\u00e7 edilmek \u00fczere sat\u0131\u015f\u0131, kullan\u0131m\u0131 ya da yeniden sat\u0131\u015f\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yapt\u0131\u011f\u0131 ek \u00f6demedir.&nbsp;<\/li>\n\n\n\n<li><strong>R\u00f6mork: <\/strong>Motorlu ara\u00e7lara tak\u0131larak \u00e7ekilen ve hareket ettirilen motorsuz y\u00fck ta\u015f\u0131ma arac\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Sahte Men\u015feili E\u015fya: <\/strong>\u00dczerinde, i\u00e7 ve d\u0131\u015f ambalaj\u0131nda \u00fcretildi\u011fi \u00fclkenin de\u011fil, ba\u015fka bir \u00fclkenin \u00fcr\u00fcn\u00fc oldu\u011funu g\u00f6steren veya b\u00f6yle bir izlenim uyand\u0131ran isim veya simge ta\u015f\u0131yan, ithali yasak olan e\u015fyad\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Sekt\u00f6rel D\u0131\u015f Ticaret \u015eirketi: <\/strong>Ayn\u0131 \u00fcretim alan\u0131ndaki i\u015fletmelerin ihracat amac\u0131yla bir organizasyon alt\u0131nda yurt d\u0131\u015f\u0131 piyasalar\u0131na a\u00e7\u0131lmalar\u0131n\u0131 sa\u011flamak i\u00e7in kurulan \u015firketlerdir.<\/li>\n\n\n\n<li><strong>Serbest B\u00f6lge: <\/strong>G\u00fcmr\u00fck rejimleri a\u00e7\u0131s\u0131ndan T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi&#8217;nin d\u0131\u015f\u0131nda, men\u015fe h\u00fck\u00fcmlerinin uygulanmas\u0131 bak\u0131m\u0131ndansa T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi&#8217;nin i\u00e7inde say\u0131lan; ticari, mali, ekonomik alanlarda ge\u00e7erli hukuki ve idari d\u00fczenlemelerin uygulanmad\u0131\u011f\u0131 veya k\u0131smen uyguland\u0131\u011f\u0131; s\u0131nai ve ticari faaliyetler i\u00e7in \u00fclkenin di\u011fer b\u00f6lgelerine oranla daha geni\u015f te\u015fviklerin tan\u0131nd\u0131\u011f\u0131, fiziki olarak \u00fclkenin di\u011fer k\u0131s\u0131mlar\u0131ndan ayr\u0131lan yerlerdir.<\/li>\n\n\n\n<li><strong>Serbest B\u00f6lge \u0130\u015fleticisi: <\/strong>Serbest b\u00f6lgenin yerli veya yabanc\u0131 \u00f6zel sekt\u00f6r veya kamu taraf\u0131ndan i\u015fletilmesi h\u00e2linde b\u00f6lgeyi i\u015fleten kurulu\u015ftur.<\/li>\n\n\n\n<li><strong>Serbest B\u00f6lge Kullan\u0131c\u0131s\u0131: <\/strong>Faaliyet ruhsat\u0131na sahip, serbest b\u00f6lgede i\u015f yeri bulunan ger\u00e7ek veya t\u00fczel ki\u015fidir.&nbsp;<\/li>\n\n\n\n<li><strong>Serbest Dola\u015f\u0131m: <\/strong>Bir e\u015fyan\u0131n veya ham maddenin i\u015flemlerin tamamlanmas\u0131n\u0131n, vergilerinin ve di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklerin \u00f6denmesinin ard\u0131ndan g\u00fcmr\u00fck vergilerinin \u00f6denerek \u00fc\u00e7\u00fcnc\u00fc \u00fclkelerden ithal edilmesidir.<\/li>\n\n\n\n<li><strong>Serbest Ticaret Anla\u015fmas\u0131: <\/strong>Taraf \u00fclkeler aras\u0131nda ticareti k\u0131s\u0131tlayan veya engelleyen g\u00fcmr\u00fck vergilerini ve tarife d\u0131\u015f\u0131 engelleri kald\u0131rarak serbest ticaret alan\u0131 olu\u015fturulmas\u0131n\u0131 sa\u011flayan anla\u015fmalard\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Sondaj Usul\u00fc Muayene: <\/strong>E\u015fyan\u0131n kalite standartlar\u0131na g\u00f6re kabul edilebilirli\u011fini belirlemek i\u00e7in numune al\u0131narak incelenmesi y\u00f6ntemidir.&nbsp;<\/li>\n\n\n\n<li><strong>S\u00f6zl\u00fc Beyan: <\/strong>G\u00fcmr\u00fck i\u015flemi i\u00e7in beyanda bulunan ki\u015filerin g\u00fcmr\u00fck idaresine e\u015fya hakk\u0131nda s\u00f6zl\u00fc olarak ve s\u00f6zl\u00fc beyan formunu doldurarak bildirimde bulunmas\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>Spesifik Tarife: <\/strong>\u0130thalatta g\u00fcmr\u00fck tarifelerinin; ithal edilen mallar\u0131n a\u011f\u0131rl\u0131k, miktar veya hacim gibi fiziki unsurlar\u0131 g\u00f6z \u00f6n\u00fcnde bulundurularak al\u0131nmas\u0131 y\u00f6ntemidir.&nbsp;<\/li>\n\n\n\n<li><strong>Standardizasyon: <\/strong>Belirli bir faaliyetle ilgili ekonomik fayda sa\u011flamak i\u00e7in ilgili taraflar\u0131n yard\u0131m\u0131yla ve i\u015f birli\u011fiyle belirli kurallar\u0131 belirleme ve uygulama i\u015flemidir.&nbsp;<\/li>\n\n\n\n<li><strong>Supalan: <\/strong>E\u015fyan\u0131n sundurmaya veya antrepoya bo\u015falt\u0131lmadan bulundu\u011fu arac\u0131n \u00fczerinde muayene edilmesi ve sahibine teslim edilmesidir.<\/li>\n\n\n\n<li><strong>\u015eartl\u0131 Muafiyet Sistemi: <\/strong>Dahilde i\u015fleme izin belgesi\/dahilde i\u015fleme izni ihra\u00e7 edilecek e\u015fyan\u0131n \u00fcretiminde kullan\u0131lan ve serbest dola\u015f\u0131mda bulunmayan ham madde, yard\u0131mc\u0131 madde, ambalaj ve i\u015fletme malzemesinin ithalat\u0131ndan do\u011fan vergilerin teminata ba\u011flanmas\u0131, ticaret politikas\u0131 \u00f6nlemlerine tabi tutulmamas\u0131, \u00fcretilen e\u015fyan\u0131n ihrac\u0131ndan sonra al\u0131nan teminat\u0131n iade edilmesidir.<\/li>\n\n\n\n<li><strong>\u015e\u00fcpheli \u0130\u015flem: <\/strong>Kanunca belirlenen y\u00fck\u00fcml\u00fclerin yan\u0131nda veya arac\u0131l\u0131\u011f\u0131yla yap\u0131lmaya te\u015febb\u00fcs edilen i\u015flemlere konu olan paran\u0131n ve parayla temsil edilebilen de\u011ferlerin yasa d\u0131\u015f\u0131 yollardan elde edildi\u011fine dair herhangi bir bilginin, \u015f\u00fcphenin veya \u015f\u00fcpheyi gerektirecek hususun bulunmas\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Tahakkuk: <\/strong>Bir borcun ya da \u00f6demenin belgelere dayal\u0131 olarak kesinle\u015fmesi, borcun tahsil edilebilir h\u00e2le gelmesidir.<\/li>\n\n\n\n<li><strong>Takas: <\/strong>\u0130ki \u00fclke aras\u0131nda ithal ve ihra\u00e7 edilen yakla\u015f\u0131k olarak e\u015fit de\u011ferdeki mallar\u0131n ve hizmetlerin bedelinin ba\u015fka bir malla ve hizmetle \u00f6denmesidir.<\/li>\n\n\n\n<li><strong>Tam Muafiyet:<\/strong> Belirli e\u015fyalar\u0131n ithalat\u0131nda g\u00fcmr\u00fck, ilave g\u00fcmr\u00fck ve katma de\u011fer gibi vergilerin al\u0131nmamas\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Tam Tespit:<\/strong> G\u00fcmr\u00fck idaresinin limandaki konteynerdaki e\u015fyay\u0131 g\u00f6rmek ve saymak istemesi gibi durumlarda konteynerin y\u00fck istasyonuna al\u0131n\u0131p tamamen bo\u015falt\u0131l\u0131p tekrar doldurulmas\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>Tarife D\u0131\u015f\u0131 Engel: <\/strong>G\u00fcmr\u00fck tarifelerinin d\u0131\u015f\u0131nda, yerli \u00fcreticilerin ithalattan zarar g\u00f6rmesinin \u00f6n\u00fcne ge\u00e7mek amac\u0131yla uluslararas\u0131 ticarete m\u00fcdahale etmek i\u00e7in kullan\u0131lan ara\u00e7lar ve politikalard\u0131r.<\/li>\n\n\n\n<li><strong>Tarife Kontenjan\u0131: <\/strong>Belirli miktardaki \u00fcr\u00fcn\u00fcn g\u00fcmr\u00fck vergisinden ve\/veya di\u011fer mali y\u00fcklerden daha d\u00fc\u015f\u00fck oranlarla ya da vergiden muaf olarak ithal edilmesine olanak tan\u0131yan uygulamad\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Tasarruflu Yaz\u0131: <\/strong>Kanun, T\u00fcz\u00fck, Y\u00f6netmelik, Tebli\u011f ve Genelgeler&#8217;in uygulanmas\u0131n\u0131n a\u00e7\u0131klanmas\u0131 gibi \u00e7e\u015fitli konularda ilgili idarelere gelen ve idarenin a\u00e7\u0131klamalar\u0131 duyurmas\u0131n\u0131 ama\u00e7layan yaz\u0131lard\u0131r.<\/li>\n\n\n\n<li><strong>Tasfiye: <\/strong>G\u00fcmr\u00fck idaresi taraf\u0131ndan yakalanan ka\u00e7ak mallar\u0131n ve yasal yollarla T\u00fcrkiye\u2019ye getirilen ancak g\u00fcmr\u00fck i\u015flemleri mevzuata uygun \u015fekilde tamamlanmayan mallar\u0131n; ihale yoluyla sat\u0131\u015f, yeniden ihra\u00e7 ama\u00e7l\u0131 sat\u0131\u015f, perakende sat\u0131\u015f, kamu kurulu\u015flar\u0131yla \u00f6zel kanunla kurulmu\u015f vak\u0131f ve derneklere tahsis, \u00f6zel yol, imha gibi y\u00f6ntemlerle sat\u0131lmas\u0131 ya da imha edilmesidir.<\/li>\n\n\n\n<li><strong>Tebli\u011f: <\/strong>Bir hukuki i\u015flemin yetkili makam taraf\u0131ndan ilgili ki\u015filerin bilgisine sunulmak \u00fczere kanuna ve usule uygun \u015fekilde, yaz\u0131l\u0131 olarak bildirilmesidir.<\/li>\n\n\n\n<li><strong>Tek ve Maktu Tarife: <\/strong>Yolcu beraberinde ya da posta yoluyla gelen, ticari \u00f6zellik ta\u015f\u0131mayan belli de\u011ferdeki e\u015fyalardan tek oranda ve e\u015fit \u015fartlarda g\u00fcmr\u00fck vergisi al\u0131nmas\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>Telafi Edici Vergi: <\/strong>\u0130\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcn\u00fcn b\u00fcnyesindeki \u00fc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli ham madde, yard\u0131mc\u0131 madde, yar\u0131 mamul ve de\u011fi\u015ftirilmi\u015f e\u015fyan\u0131n ihracat s\u0131ras\u0131nda serbest dola\u015f\u0131m stat\u00fcs\u00fcne imk\u00e2n sa\u011flayan, g\u00fcmr\u00fck beyannamesiyle beyan edilerek \u00f6denen vergidir.<\/li>\n\n\n\n<li><strong>Telif Hakk\u0131: <\/strong>Ki\u015finin her t\u00fcrl\u00fc fikri eme\u011fiyle meydana getirdi\u011fi \u00fcr\u00fcnlerin \u00fczerindeki hukuki hakt\u0131r.<\/li>\n\n\n\n<li><strong>Teminat: <\/strong>Muafiyet kapsam\u0131nda ithali yap\u0131lan e\u015fyalara ait vergilerin ve resimlerin taahh\u00fct kar\u015f\u0131l\u0131\u011f\u0131nda geri al\u0131nmak \u00fczere yat\u0131r\u0131lmas\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Teminat Mektubu: <\/strong>\u0130thalat ve ihracat i\u015flemlerinde g\u00fcmr\u00fck ve ithalat vergileriyle di\u011fer y\u00fck\u00fcml\u00fcl\u00fcklerin \u00f6denmesini g\u00fcvence alt\u0131na almak i\u00e7in kullan\u0131lan, muhatap kurulu\u015flara veya ki\u015filere hitaben yaz\u0131lan belgedir.<\/li>\n\n\n\n<li><strong>Tercihli Tarife: <\/strong>\u0130ki ya da daha fazla \u00fclkenin aras\u0131ndaki ticaret anla\u015fmas\u0131 uyar\u0131nca bir \u00fclkenin belirli \u00fclke men\u015feli e\u015fyaya tek tarafl\u0131 ya da kar\u015f\u0131l\u0131kl\u0131 olarak daha d\u00fc\u015f\u00fck oranda g\u00fcmr\u00fck vergisi uygulamas\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Tercihsiz Men\u015fe Kurallar\u0131: <\/strong>Mal\u0131n ithalat\u00e7\u0131s\u0131 ve ihracat\u00e7\u0131s\u0131 olan iki \u00fclke aras\u0131nda bir tercihli ticaret anla\u015fmas\u0131 yoksa \u00fclkelerin koydu\u011fu d\u0131\u015f ticaret kurallar\u0131n\u0131n ve ald\u0131klar\u0131 tedbirlerin takip edilmesi i\u00e7in g\u00fcmr\u00fck mevzuat\u0131 kapsam\u0131nda e\u015fyan\u0131n men\u015feinin \u00fclkelerin ulusal mevzuat\u0131nda yer alan men\u015fe kurallar\u0131 esas al\u0131narak belirlenmesidir.<\/li>\n\n\n\n<li><strong>Tescil: <\/strong>G\u00fcmr\u00fck beyanlar\u0131n\u0131n g\u00fcmr\u00fck idaresinin kay\u0131tlar\u0131na aktar\u0131lmas\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>Tescil Onay\u0131: <\/strong>G\u00fcmr\u00fck beyannamesinin tescilinden sonra beyannamenin sistem taraf\u0131ndan onaylanarak i\u015flemleri takip edecek muayene memuruna havale edilmesidir.&nbsp;<\/li>\n\n\n\n<li><strong>TEU (Twenty-Foot Equivalent Unit): <\/strong>Uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131kta 20 fit uzunlu\u011fundaki konteynerdir.<\/li>\n\n\n\n<li><strong>TIR (Transports Internationaux Routiers): <\/strong>Uluslararas\u0131 kara yolu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda kullan\u0131lan g\u00fcmr\u00fck transit sistemidir.<\/li>\n\n\n\n<li><strong>Ticaret Politikas\u0131 \u00d6nlemleri: <\/strong>Benzer veya do\u011frudan rakip mallar \u00fcreten yerli \u00fcreticilerin ithalattan zarar g\u00f6rmesinin \u00f6n\u00fcne ge\u00e7meyi ama\u00e7layan, e\u015fyan\u0131n ithalat\u0131na ve ihracat\u0131na ili\u015fkin h\u00fck\u00fcmlerle belirlenmi\u015f; g\u00f6zetim, korunma \u00f6nlemleri, miktar k\u0131s\u0131tlamalar\u0131, ithalat ve ihracat yasaklamalar\u0131 gibi tarife d\u0131\u015f\u0131 \u00f6nlemlerdir.&nbsp;<\/li>\n\n\n\n<li><strong>Transit: <\/strong>\u0130thalat vergilerine ve ticaret politikas\u0131 \u00f6nlemlerine tabi tutulmayan, serbest dola\u015f\u0131ma girmemi\u015f, ihracatla ilgili g\u00fcmr\u00fck i\u015flemleri tamamlanm\u0131\u015f e\u015fyan\u0131n g\u00fcmr\u00fck g\u00f6zetimi alt\u0131nda T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi&#8217;nin i\u00e7indeki bir noktadan di\u011ferine ta\u015f\u0131nmas\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>\u00dc\u00e7\u00fcnc\u00fc \u00dclke: <\/strong>\u0130ki \u00fclke veya \u00fclke grubu aras\u0131nda imzalanan ticaret anla\u015fmas\u0131na taraf olmayan \u00fclkedir.&nbsp;<\/li>\n\n\n\n<li><strong>VEDOP:<\/strong> Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan y\u00fcr\u00fct\u00fclen i\u015flemlerin dijital ortamda ger\u00e7ekle\u015ftirilmesi i\u00e7in vergi daireleri taraf\u0131ndan kullan\u0131lan bir otomasyon sistemi olan Vergi Dairesi Otomasyon Projesi&#8217;dir.&nbsp;<\/li>\n\n\n\n<li><strong>Vergi \u00d6deme M\u00fckellefiyetinin Ba\u015flang\u0131c\u0131: <\/strong>E\u015fyan\u0131n g\u00fcmr\u00fck g\u00f6zetiminden \u00e7\u0131kar\u0131ld\u0131\u011f\u0131, g\u00fcmr\u00fck beyannamesinin tescil edildi\u011fi tarihte ba\u015flayan g\u00fcmr\u00fck vergisi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr.<\/li>\n\n\n\n<li><strong>Vergiye Esas Olan Tarife: <\/strong>E\u015fyan\u0131n g\u00fcmr\u00fck vergileri hesaplan\u0131rken y\u00fcr\u00fcrl\u00fckte olan G\u00fcmr\u00fck Tarife Cetveli\u2019ndeki oranlar ve esaslard\u0131r.<\/li>\n\n\n\n<li><strong>Yan Sanayici: <\/strong>Dahilde i\u015fleme izin belgesinde taahh\u00fct edilen ihra\u00e7 \u00fcr\u00fcn\u00fcn\u00fcn tamam\u0131n\u0131 ya da bir k\u0131sm\u0131n\u0131 \u00fcreten, belgede kay\u0131tl\u0131 ancak belge sahibi olmayan firmad\u0131r.<\/li>\n\n\n\n<li><strong>Yat\u0131k Mal:<\/strong> Kullan\u0131lmamas\u0131na ra\u011fmen zaman i\u00e7inde dayan\u0131kl\u0131l\u0131\u011f\u0131n\u0131 yitiren, ithali T.C. Ticaret Bakanl\u0131\u011f\u0131n\u0131n iznine tabi olan, ithalat i\u015flemleri s\u0131ras\u0131nda g\u00fcmr\u00fck idaresine izni sunulmas\u0131 gereken mald\u0131r.<\/li>\n\n\n\n<li><strong>Zeyilname: <\/strong>S\u00f6zle\u015fmede de\u011fi\u015fiklik yap\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6steren, poli\u00e7enin iptal edilip yeniden olu\u015fturulmas\u0131n\u0131n gereklili\u011finin \u00f6n\u00fcne ge\u00e7en ek poli\u00e7edir.&nbsp;,<\/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-3c928836-d491-492a-aa51-970897a4e1d0\">\n\t\t<span class=\"hs-cta-node hs-cta-3c928836-d491-492a-aa51-970897a4e1d0\" id=\"3c928836-d491-492a-aa51-970897a4e1d0\">\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\/3c928836-d491-492a-aa51-970897a4e1d0\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-3c928836-d491-492a-aa51-970897a4e1d0\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/3c928836-d491-492a-aa51-970897a4e1d0.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, '3c928836-d491-492a-aa51-970897a4e1d0', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Yararlan\u0131lan Kaynaklar<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/sozluk.gov.tr\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/sozluk.gov.tr<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.gumrukrehberi.gov.tr\/anasayfa\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.gumrukrehberi.gov.tr\/anasayfa<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.6102-20130328.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.6102-20130328.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.net\/fayda\/dokumanlar.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.net\/fayda\/dokumanlar.aspx<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.itkib.org.tr\/tr\/bilgi-merkezi-dis-ticaret-ihracat-rehberi-ihracat-sozlugu.html\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.itkib.org.tr\/tr\/bilgi-merkezi-dis-ticaret-ihracat-rehberi-ihracat-sozlugu.html<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/tim.org.tr\/tr\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/tim.org.tr\/tr<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/tim.org.tr\/files\/downloads\/mevzuat\/gumruk_kanunu.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/tim.org.tr\/files\/downloads\/mevzuat\/gumruk_kanunu.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.igmd.org.tr\/ithal-esyasinin-cif-kiymeti-ithal-esyasinin-gumruk-kiymeti-gumruklenmis-deger-ve-ceza-uygulamalari_haberi\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.igmd.org.tr\/ithal-esyasinin-cif-kiymeti-ithal-esyasinin-gumruk-kiymeti-gumruklenmis-deger-ve-ceza-uygulamalari_haberi<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/ticaret.gov.tr\/data\/5b872d6c13b8761450e18f5f\/0dcc311c3e6057ce5e7faca73994056f.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/ticaret.gov.tr\/data\/5b872d6c13b8761450e18f5f\/0dcc311c3e6057ce5e7faca73994056f.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/oaib.org.tr\/Uploads\/haberler_view\/7c56d69e57a5ebbf72ab6053ec8c1a2b.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/oaib.org.tr\/Uploads\/haberler_view\/7c56d69e57a5ebbf72ab6053ec8c1a2b.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/oaib.org.tr\/Uploads\/haberler_view\/d6281b6e06b800a063557e877486388c.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/oaib.org.tr\/Uploads\/haberler_view\/d6281b6e06b800a063557e877486388c.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/gumrukrehberi.gov.tr\/sayfa\/uluslararas%C4%B1-ticarette-teslim-%C5%9Fekilleri\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/gumrukrehberi.gov.tr\/sayfa\/uluslararas%C4%B1-ticarette-teslim-%C5%9Fekilleri<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S\u0131k kullan\u0131lan ihracat terimlerini \u00f6\u011frenerek uluslararas\u0131 ticaret i\u015flemlerinizi daha kolay ve h\u0131zl\u0131 y\u00fcr\u00fct\u00fcn.<\/p>\n","protected":false},"author":29,"featured_media":9258,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-9235","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\/9235","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\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=9235"}],"version-history":[{"count":5,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9235\/revisions"}],"predecessor-version":[{"id":9273,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9235\/revisions\/9273"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/9258"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=9235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=9235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=9235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}