İthalat Rejimi Kararına Ek Karar (Karar Sayısı: 2565)
CUMHURBAŞKANI KARARLARI | 2020-05-20

20 Mayıs 2020 ÇARŞAMBA 
Resmî Gazete 
Sayı : 31132
CUMHURBAŞKANI KARARI 
Karar Sayısı: 2565
Ekli "İthalat Rejimi Kararına Ek Karar’ın yürürlüğe konulmasına; 1567 sayılı Kanunun 1 inci, 474 sayılı Kanunun 2 nci, 3283 sayılı Kanunun 2 nci, 4458 sayılı Kanunun 16 nci,22 nci ve 55 inci maddeleri ile 2976 sayılı Kanun hükümleri gereğince karar verilmiştir.
19 Mayis 2020
Recep Tayyip ERDOĞAN CUMHURBAŞKANI 

İTHALAT REJİMİ KARARINA EK KARAR 
MADDE 1- (1) 20/12/1995 tarihli ve 95/7606 sayılı Bakanlar Kurulu Kararı ile yürürlüğe konulan İthalat Rejimi Kararına ekli II sayılı listede yer alan ve ekli tablolarda gümrük tarife istatistik pozisyonları (G.T.İ.P) belirtilen maddelerin ithalatında ilave gümrük vergisi alınır.
MADDE 2- (1) Bu Karar kapsamında tahsil edilecek ilave gümrük vergisi oranları Ek-1ve Ek-2'de yer alan tablolarda gösterilmiştir.

(2) Bu Kararın Ek-1'inde yer alan tablo 1/10/2020 tarihinden itibaren, Ek-2'sinde yer alan tablo ise bu Kararın yayımı tarihinden 30/9/2020 tarihine kadar (bu tarih dahil)uygulanacak olan ilave gümrük vergilerini göstermektedir.

(3) Her halükarda hesaplanan toplam vergi oranı (İthalat Rejimi Kararına ekli II sayılılistede yer alan gümrük vergisi ile bu Karar kapsamında alınacak ilave gümrük vergisi toplamı)14/5/1964 tarihli ve 474 sayılı Gümrük Giriş Tarife Cetveli Hakkında Kanunda gösterilen hadlerin % 50 artırılmış düzeyini aşamaz. Aşması durumunda 474 sayılı Kanunda gösterilen hadlerin % 50 artırılmış düzeyi uygulanır.

(4) İlave gümrük vergisi, gümrük idarelerince, ithalatta alınan gümrük vergileri ve diğer mali yükümlülüklerden ayrı olarak tahsil olunur ve genel bütçeye irat kaydedilir.
(5) Bu Karar kapsamı ilave gümrük vergisi hakkında, gümrük vergisinin tabi olduğu usul ve hükümler uygulanır.

MADDE 3- (1) Ekli tablolarda yer alan ve A.TR dolaşım belgesi eşliğinde ithal edilen Avrupa Birliği ve Türk menşeli olmayan eşyadan “Diğer Ülkeler” sütununda belirtilen oran üzerinden ilave gümrük vergisi alınır. Ancak, Türkiye'nin taraf olduğu serbest ticaret anlaşmaları çerçevesinde bir çapraz menşe kümülasyon sistemine dahil ülkeler menşeli eşyadan tercihli menşeinin tevsiki halinde ilave gümrük vergisi alınmaz.
(2) Bu Kararın uygulanmasında eşyanın menşeinin doğru beyan edilmesinden ithalatçısorumludur.

(3) Ekli tablolarda yer alan ürünlerin Dâhilde İşleme Rejimi kapsamında ithal edilerek işlem görmüş ürün olarak ihraç edilmesi halinde varsa telafi edici verginin hesaplanmasında bu Karar hükümleri uygulanmaz.

(4) Bu Karar kapsamındaki ürünlerin İthalat Rejimi Kararı eki listelerdeki gümrük vergisi oranı üzerinden vergi tahsilatı yapılarak gümrük gözetimi altındayken A.TR dolaşım belgesi düzenlenerek Avrupa Birliği'ne üye ülkelere ihraç edilmesi halinde, bu Karar kapsamındaki ilave gümrük vergisi uygulanmaz.

(5) İlave gümrük vergisine ilişkin sütunlarda belirtilen ülke ve ülke grupları İthalat Rejimi Kararında tanımlanan ülke ve ülke gruplarıdır. İthalat Rejimi Kararına ekli II sayılı listede yer alan sütun başlıklarında yapılacak değişiklikler bu Karar için de geçerli olur.
(6) Bu Karar kapsamındaki eşyanın aynı zamanda Ithalat Rejimi Kararına ekli V sayılılistede yer alması durumunda ilave gümrük vergisi uygulanmaz.

(7) İthalat Rejimi Kararında nihai kullanım mevzuatı kapsamında sivil hava taşıtlarında kullanılmak üzere ithal edilmesi halinde gümrük vergisi uygulanmayan eşyaya, bu Karar kapsamında da aynı amaçla ithal edilmesi halinde ilave gümrük vergisi uygulanmaz.
MADDE 4- (1) Bu Kararda yer alan hususlara ilişkin tebliğler çıkarmaya, özel ve zorunlu durumları inceleyip sonuçlandırmaya Ticaret Bakanlığı yetkilidir.

GEÇİCİ MADDE 1- (1) Bu Kararın yayımı tarihinden önce Türkiye'ye sevk edilmek üzere bir taşıma belgesi düzenlenerek yüklemesi yapılmış olan eşyanın bu Kararın yayımıtarihinden itibaren en geç 15 gün içinde ithalatına ilişkin gümrük beyannamesinin tescili halinde, Kararın Ek-1'inde yer alan ilave gümrük vergisi oranı tahsil edilir.
MADDE 5- (1) Bu Karar yayımı tarihinde yürürlüğe girer.
MADDE 6- (1) Bu Karar hükümlerini Ticaret Bakanı yürütür.

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(1): Şili için bu oran yerine, Diğer Ülkeler sütununda belirtilen gümrük vergisi oranı tatbik edilir.
(2): Sivil hava taşıtlarında kullanılmak kaydıyla ithal edilmesi halinde gümrük vergisi % 0 olarak uygulanır ve bu 
halde gümrük mevzuatının nihai kullanıma ilişkin hükümlerine tabidir.



EK-2
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8474.90.90.10.00: 8507.20.20.00.11
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15: 6
15: 6
(1): Şili için bu oran yerine, Diğer Ülkeler sütununda belirtilen gümrük vergisi oranı tatbik edilir.
(2): Sivil hava taşıtlarında kullanılmak kaydıyla ithal edilmesi halinde gümrük vergisi % 0 olarak uygulanır ve bu 
halde gümrük mevzuatının nihai kullanıma ilişkin hükümlerine tabidir.