CK 2021-03867 İthalatta İlave Gümrük Vergisi Uygulanmasına İlişkin Kararda Değişiklik Yapılması (Mülga)
İTHALATTA İLAVE GÜMRÜK VERGİSİ
UYGULANMASINA İLİŞKİN KARARDA DEĞİŞİKLİK YAPILMASINA DAİR KARAR
Karar Sayısı: 3867
22.04.2021 tarihli ve 31462 sayılı R.G.
615/6-1,2,3
5053
Sayılı CK ile YÜRÜRLÜKTEN KALDIRILMIŞTIR
Ekli "İthalatta İlave Gümrük Vergisi
Uygulanmasına İlişkin Kararda Değişiklik Yapılmasına Dair Karar"ın
yürürlüğe konulmasına, 1567
sayılı Kanunun 1 inci, 474
sayılı Kanunun 2 nci, 3283
sayılı Kanunun 2 nci, 4458
sayılı Kanunun 16 ncı, 22 nci ve 55 inci maddeleri ile 2976 sayılı Kanun
hükümleri gereğince karar verilmiştir.
MADDE 1- 31/12/2020 tarihli ve 3351
sayılı Cumhurbaşkanı Kararı ile yürürlüğe konulan İthalatta İlave Gümrük
Vergisi Uygulanmasına İlişkin Kararın eki Ek-1 sayılı tabloda bulunan bazı
eşyaya ait satırlar ekli 1 sayılı listede gösterildiği şekilde değiştirilmiş,
ekli 2 sayılı listede GTİP numaraları belirtilen eşyaya ait satırlar mezkûr
tablo kapsamından çıkarılmış ve aynı tablonun sonuna aşağıdaki dipnotlar
eklenmiştir.
"(7)- Bu pozisyondaki eşyayı kendi
üretiminde girdi olarak kullanan firmalar tarafından yapılan ithalatta İGV %0
olarak uygulanır ve bu halde gümrük mevzuatının nihai kullanıma ilişkin hükümlerine
tabi olur.
(8)- Tekerlek hariç bu pozisyondaki eşyayı
kendi üretiminde girdi olarak kullanan firmalar tarafından yapılan ithalatta
İGV %0 olarak uygulanır ve bu halde gümrük mevzuatının nihai kullanıma ilişkin hükümlerine
tabi olur."
MADDE 2- Bu Karar yayımı tarihinde yürürlüğe girer.
MADDE 3- Bu Karar hükümlerini Ticaret Bakanı
yürütür.
Cumhurbaşkanı Kararının Yayımlandığı
Resmi Gazetenin
Tarihi
Sayısı
31/12/2020
31351 (3. Mükerrer)
1 SAYILI LİSTE
İLAVE GÜMRÜK
VERGİSİ (İGV) ORANI (%)
GTİP
Dipnot
(*)
1
2
3
4
GTS ÜLKELERİ
8
5
6
7
3920.43.10.00.00
7
0
0
0
0
10,0
10,0
10,0
10,0
4818.90.90.90.00
7
0
0
0
0
25,0
25,0
25,0
25,0
5701.10.10.00.12
0
0
0
0
30,0
30,0
30,0
30,0
5701.10.10.00.13
0
0
0
0
30,0
30,0
30,0
30,0
5701.10.90.00.11
0
0
0
0
30,0
30,0
30,0
30,0
5701.10.90.00.12
0
0
0
0
30,0
30,0
30,0
30,0
5701.10.90.00.13
0
0
0
0
30,0
30,0
30,0
30,0
5701.10.90.00.14
0
0
0
0
30,0
30,0
30,0
30,0
5701.90.10.00.12
0
0
0
0
30,0
30,0
30,0
30,0
5701.90.10.00.13
0
0
0
0
30,0
30,0
30,0
30,0
5701.90.10.00.21
0
0
0
0
30,0
30,0
30,0
30,0
5701.90.10.00.31
0
0
0
0
30,0
30,0
30,0
30,0
5701.90.10.00.41
0
0
0
0
30,0
30,0
30,0
30,0
5701.90.90.10.11
0
0
0
0
30,0
30,0
30,0
30,0
5701.90.90.90.11
0
0
0
0
30,0
30,0
30,0
30,0
5701.90.90.90.21
0
0
0
0
30,0
30,0
30,0
30,0
5702.10.00.10.00
0
0
0
0
30,0
30,0
30,0
30,0
5702.10.00.90.11
0
0
0
0
30,0
30,0
30,0
30,0
5702.10.00.90.19
0
0
0
0
30,0
30,0
30,0
30,0
5805.00.00.00.00
0
0
0
0
30,0
30,0
30,0
30,0
7228.50.69.00.11
7
0
0
0
0
25,0
25,0
25,0
25,0
8414.51.00.90.00
0
0
0
0
20,0
20,0
20,0
20,0
8536.20.10.00.11
0
0
0
0
5,0
5,0
5,0
5,0
8536.20.10.00.19
0
0
0
0
5,0
5,0
5,0
5,0
8536.20.90.00.11
0
0
0
0
5,0
5,0
5,0
5,0
8536.20.90.00.19
0
0
0
0
5,0
5,0
5,0
5,0
8536.69.90.00.11
0
0
0
0
5,0
5,0
5,0
5,0
8714.10.90.00.19
0
0
0
0
5,0
5,0
5,0
5,0
8714.99.90.00.00
8
0
0
0
0
10,0
10,0
10,0
10,0
9101.11.00.00.00
0
0
0
0
10,0
10,0
10,0
10,0
9101.19.00.00.00
0
0
0
0
10,0
10,0
10,0
10,0
9101.21.00.00.00
0
0
0
0
10,0
10,0
10,0
10,0
9101.29.00.00.00
0
0
0
0
10,0
10,0
10,0
10,0
9101.91.00.00.11
0
0
0
0
10,0
10,0
10,0
10,0
9101.91.00.00.12
0
0
0
0
10,0
10,0
10,0
10,0
9101.91.00.00.19
0
0
0
0
10,0
10,0
10,0
10,0
9101.99.00.00.11
0
0
0
0
10,0
10,0
10,0
10,0
9101.99.00.00.12
0
0
0
0
10,0
10,0
10,0
10,0
9101.99.00.00.19
0
0
0
0
10,0
10,0
10,0
10,0
9102.11.00.00.00
0
0
0
0
10,0
10,0
10,0
10,0
9102.12.00.00.00
0
0
0
0
10,0
10,0
10,0
10,0
9102.19.00.00.00
0
0
0
0
10,0
10,0
10,0
10,0
9102.21.00.00.00
0
0
0
0
10,0
10,0
10,0
10,0
9102.29.00.00.00
0
0
0
0
10,0
10,0
10,0
10,0
9102.91.00.00.11
0
0
0
0
10,0
10,0
10,0
10,0
9102.91.00.00.12
0
0
0
0
10,0
10,0
10,0
10,0
9102.91.00.00.19
0
0
0
0
10,0
10,0
10,0
10,0
9102.99.00.00.11
0
0
0
0
10,0
10,0
10,0
10,0
9102.99.00.00.12
0
0
0
0
10,0
10,0
10,0
10,0
9102.99.00.00.19
0
0
0
0
10,0
10,0
10,0
10,0
9103.10.00.10.00
0
0
0
0
10,0
10,0
10,0
10,0
9103.10.00.90.00
0
0
0
0
10,0
10,0
10,0
10,0
9103.90.00.10.00
0
0
0
0
10,0
10,0
10,0
10,0
9103.90.00.90.00
0
0
0
0
10,0
10,0
10,0
10,0
9105.11.00.00.00
0
0
0
0
10,0
10,0
10,0
10,0
9105.19.00.00.00
0
0
0
0
10,0
10,0
10,0
10,0
9105.91.00.00.00
0
0
0
0
10,0
10,0
10,0
10,0
9105.99.00.00.00
0
0
0
0
10,0
10,0
10,0
10,0
9405.91.90.10.00
0
0
0
0
10,0
10,0
10,0
10,0
2 SAYILI LİSTE
GTİP
GTİP
5403.10.00.10.00
5403.41.00.10.11
5403.10.00.20.11
5403.41.00.10.19
5403.10.00.20.12
5403.41.00.10.29
5403.31.00.10.11
5403.41.00.20.11
5403.31.00.10.19
5403.41.00.20.19
5403.31.00.10.29
5403.41.00.20.29
5403.31.00.20.11
5403.42.00.10.11
5403.31.00.20.19
5403.42.00.10.19
5403.31.00.20.29
5403.42.00.10.29
5403.32.00.10.11
5403.42.00.20.11
5403.32.00.10.19
5403.42.00.20.19
5403.32.00.10.29
5403.42.00.20.29
5403.32.00.20.11
5403.49.00.10.11
5403.32.00.20.19
5403.49.00.10.19
5403.32.00.20.29
5403.49.00.10.21
5403.33.00.10.11
5403.49.00.10.29
5403.33.00.10.19
5403.49.00.20.11
5403.33.00.10.29
5403.49.00.20.19
5403.33.00.20.11
5403.49.00.20.21
5403.33.00.20.19
5403.49.00.20.29
5403.33.00.20.29
8481.80.40.00.00
5403.39.00.10.11
9018.31.90.00.00
5403.39.00.10.19
5403.39.00.10.29
5403.39.00.20.11
5403.39.00.20.19
5403.39.00.20.29