İthalatta İlave Gümrük Vergisi Uygulanmasına İlişkin Kararda Değişiklik Yapılması 6626 s.CK (Mülga)(6886, 6922, 7087, 7187, 7404, 7544, 7709 ile değişik)
İTHALATTA İLAVE GÜMRÜK VERGİSİ
UYGULANMASINA İLİŞKİN KARARDA DEĞİŞİKLİK YAPILMASINA DAİR KARAR
Karar
Sayısı: 6626
31.12.2022 tarih ve 32060 sayılı 3. mükerrer R.G.
Kararda Değişiklik Yapılmasına İlişkin 6886
Karar (Ek-1 Tabloda değişiklik)
Kararda Değişiklik Yapılmasına İlişkin 6922
Karar (Ek-1 Tabloda değişiklik)
Kararda Değişiklik Yapılmasına İlişkin 7187
Karar (Ek-1 ve Ek-3 Tablolarda değişiklik)
Kararda Değişiklik Yapılmasına İlişkin 7404
Karar (Ek-1 Tabloda değişiklik)
Kararda Değişiklik Yapılmasına İlişkin 7544 Karar (Ek-1, Ek-2 ve Ek-3 Tablolarda
değişiklik)
Kararda Değişiklik Yapılmasına İlişkin 7709 Karar (Ek-1 Tabloda değişiklik)
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 2 nci maddesine aşağıdaki fıkra
eklenmiştir.
"(8) İlave
gümrük vergisine tabi eşyanın Türk Gümrük Tarife Cetvelinde yer alan tarife pozisyonunda
ve/veya tanımında yapılacak değişiklikler bu Karar hükümlerinin uygulanmasına
engel teşkil etmez."
MADDE 2- Aynı Kararın 4 üncü maddesine
aşağıdaki fıkralar eklenmiştir.
"(5)
Tarife kontenjanı kapsamında "0" (sıfır) ya da indirimli gümrük vergisi ile
ithal edilen eşyaya ilave gümrük vergisi uygulanmaz.
(6) 15/6/2012 tarihli ve 2012/3305 sayılı Bakanlar
Kurulu Kararı ile yürürlüğe konulan Yatırımlarda Devlet Yardımları Hakkında Karar çerçevesinde yatırım teşvik
belgesi kapsamında gerçekleştirilen ithalatta ilave gümrük vergisi uygulanmaz."
MADDE 3- Aynı Karara ilişik Ek-1 sayılı
tablodan, bu Kararın eki 1 sayılı listede GTİP numaraları
belirtilen eşyaya ait satırlar çıkarılmış; aynı tabloya, bu Kararın eki 2 sayılı listede GTİP numaraları belirtilen eşyaya ait
satırlar ilave edilmiş; aynı tabloda yer alan ve bu Kararın eki 3 sayılı listede GTİP numaraları belirtilen eşyaya ilişkin
satırlar söz konusu listede gösterildiği şekilde değiştirilmiştir.
GEÇİCİ MADDE 1- 1/1/2023 tarihi itibarıyla yürürlükte
bulunan İthalat Rejimi Kararında yer alan II sayılı Sanayi Ürünleri (25-97.
Fasıllar) Listesinde gösterilen sütun isimleri, 31/12/2020 tarihli ve 3351 sayılı
Cumhurbaşkanı Kararı ile yürürlüğe konulan İthalatta İlave Gümrük Vergisi
Uygulanmasına İlişkin Karara ilişik Ek-1 sayılı tabloda yer alan sütun isimleri
için de geçerlidir. Ancak, "TPS-OIC" kapsamında gerçekleştiren ithalatta "8"
sayılı sütunda gösterilen ilave gümrük vergisi uygulanır.
GEÇİCİ MADDE 2- Bu Karar kapsamında, 1/1/2023
tarihi itibarıyla ilave gümrük vergisi ihdas edilen ya da ilave gümrük vergisi
artırılan eşyanın ithalatına ilişkin gümrük beyannamesinin, bu Kararın yayımı
tarihini takip eden en geç otuzuncu gün tescil edilmiş olması halinde, bu
Kararın yayımından önceki ilave gümrük vergisi oranları uygulanır.
MADDE 4- Bu Karar 1/1/2023 tarihinde
yürürlüğe girer.
MADDE 5- Bu Karar hükümlerini Ticaret
Bakanı yürütür.
Liste 1
İLAVE GÜMRÜK VERGİSİ (İGV) ORANI
(%)
G.T.İ.P
DİPNOT (*)
1
2
3
4
GTS ÜLKELERİ
8
5
6
7
2917.39.95.90.13
0
0
0
5,0
5,0
5,0
5,0
5,0
3926.20.00.00.11
0
0
0
25,0
25,0
25,0
25,0
25,0
5111.20.00.10.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.20.00.90.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.30.10.10.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.30.10.90.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.30.80.10.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.30.80.90.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.90.10.10.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.90.10.90.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.90.91.10.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.90.91.90.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.90.98.10.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.90.98.90.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.20.00.10.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.20.00.90.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.30.10.10.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.30.10.90.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.30.80.10.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.30.80.90.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.90.10.10.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.90.10.90.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.90.91.10.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.90.91.90.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.90.98.10.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.90.98.90.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5601.22.90.00.00
0
0
0
8,0
8,0
8,0
8,0
8,0
8304.00.00.10.11
0
0
0
25,0
25,0
25,0
25,0
25,0
8304.00.00.10.19
0
0
0
25,0
25,0
25,0
25,0
25,0
8304.00.00.20.11
0
0
0
25,0
25,0
25,0
25,0
25,0
8304.00.00.20.19
0
0
0
25,0
25,0
25,0
25,0
25,0
8304.00.00.90.11
0
0
0
25,0
25,0
25,0
25,0
25,0
8304.00.00.90.19
0
0
0
25,0
25,0
25,0
25,0
25,0
8428.90.90.90.11
0
0
0
7,6
7,6
7,6
7,6
7,6
8428.90.90.90.12
0
0
0
7,6
7,6
7,6
7,6
7,6
8428.90.90.90.19
0
0
0
7,6
7,6
7,6
7,6
7,6
8433.90.00.10.11
0
0
0
5,0
5,0
5,0
5,0
5,0
8462.29.10.00.00
0
0
0
7,0
7,0
7,0
7,0
7,0
8462.42.00.00.12
0
0
0
7,0
7,0
7,0
7,0
7,0
8462.49.00.00.12
0
0
0
7,0
7,0
7,0
7,0
7,0
8504.40.82.90.11
0
0
0
6,7
6,7
6,7
6,7
6,7
8504.40.82.90.19
0
0
0
6,7
6,7
6,7
6,7
6,7
8504.40.90.90.11
0
0
0
5,0
5,0
5,0
5,0
5,0
8504.40.90.90.19
0
0
0
5,0
5,0
5,0
5,0
5,0
8703.80.10.00.00
0
0
0
10,0
10,0
10,0
10,0
10,0
8714.99.90.00.00
8
0
0
0
10,0
10,0
10,0
10,0
10,0
9018.39.00.00.00
0
0
0
5,0
5,0
5,0
5,0
5,0
Liste 2
İLAVE GÜMRÜK VERGİSİ (İGV) ORANI
(%)
G.T.İ.P
DİP NOT (*)
1
2
3
4
GTS ÜLKELERİ
8
5
6
7
2905.45.00.00.00
0
0
0
15,0
15,0
15,0
15,0
15,0
2917.39.85.90.13
0
0
0
5,0
5,0
5,0
5,0
5,0
3006.40.00.00.12
0
0
0
8,0
8,0
8,0
8,0
8,0
3006.40.00.00.13
0
0
0
8,0
8,0
8,0
8,0
8,0
3006.40.00.00.18
0
0
0
8,0
8,0
8,0
8,0
8,0
3926.20.00.00.12
0
0
0
25,0
25,0
25,0
25,0
25,0
4419.19.00.00.11
0
0
0
15,0
15,0
15,0
15,0
15,0
4419.20.10.90.11
0
0
0
15,0
15,0
15,0
15,0
15,0
4419.20.90.90.11
0
0
0
15,0
15,0
15,0
15,0
15,0
4419.90.00.90.11
0
0
0
15,0
15,0
15,0
15,0
15,0
4421.91.00.00.11
0
0
0
15,0
15,0
15,0
15,0
15,0
4421.99.99.00.11
0
0
0
15,0
15,0
15,0
15,0
15,0
4811.41.90.10.00
0
0
0
20,0
20,0
20,0
20,0
20,0
4811.41.90.90.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.20.00.00.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.30.10.00.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.30.80.00.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.90.10.00.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.90.91.00.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5111.90.98.00.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.20.00.00.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.30.10.00.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.30.80.00.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.90.10.00.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.90.91.00.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5112.90.98.00.00
0
0
0
20,0
20,0
20,0
20,0
20,0
5601.22.90.00.11
0
0
0
8,0
8,0
8,0
8,0
8,0
5601.22.90.00.19
0
0
0
8,0
8,0
8,0
8,0
8,0
6802.21.00.00.11
0
0
0
25,0
25,0
25,0
25,0
25,0
6802.21.00.00.12
0
0
0
25,0
25,0
25,0
25,0
25,0
6802.21.00.00.13
0
0
0
25,0
25,0
25,0
25,0
25,0
6802.21.00.00.19
0
0
0
25,0
25,0
25,0
25,0
25,0
6802.29.00.10.00
0
0
0
25,0
25,0
25,0
25,0
25,0
6802.29.00.90.00
0
0
0
25,0
25,0
25,0
25,0
25,0
6802.91.00.00.11
0
0
0
25,0
25,0
25,0
25,0
25,0
6802.91.00.00.19
0
0
0
25,0
25,0
25,0
25,0
25,0
6802.92.00.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
6802.99.10.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
6802.99.90.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
6806.90.00.00.12
0
0
0
15,0
15,0
15,0
15,0
15,0
6907.21.00.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
6907.22.00.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
6907.23.00.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
6907.30.00.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
6907.40.00.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
7010.90.51.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
7010.90.53.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
7010.90.55.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
7010.90.57.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
7220.20.21.00.12
0
0
0
10,0
10,0
10,0
10,0
10,0
7220.20.29.00.12
0
0
0
10,0
10,0
10,0
10,0
10,0
7220.20.41.00.12
0
0
0
10,0
10,0
10,0
10,0
10,0
7220.20.49.00.12
0
0
0
10,0
10,0
10,0
10,0
10,0
7220.20.81.00.12
0
0
0
10,0
10,0
10,0
10,0
10,0
7220.20.89.00.12
0
0
0
10,0
10,0
10,0
10,0
10,0
7314.20.90.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
7314.31.00.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
7314.39.00.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
7314.41.00.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
7314.42.00.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
7314.49.00.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
7319.40.00.00.11
0
0
0
25,0
25,0
25,0
25,0
25,0
8214.20.00.00.11
0
0
0
25,0
25,0
25,0
25,0
25,0
8214.20.00.00.19
0
0
0
25,0
25,0
25,0
25,0
25,0
8304.00.00.00.00
0
0
0
25,0
25,0
25,0
25,0
25,0
8428.90.90.90.00
0
0
0
7,6
7,6
7,6
7,6
7,6
8433.90.00.10.01
0
0
0
5,0
5,0
5,0
5,0
5,0
8433.90.00.10.09
0
0
0
5,0
5,0
5,0
5,0
5,0
8462.29.00.00.00
0
0
0
7,0
7,0
7,0
7,0
7,0
8504.40.83.90.11
0
0
0
6,7
6,7
6,7
6,7
6,7
8504.40.83.90.12
0
0
0
6,7
6,7
6,7
6,7
6,7
8504.40.83.90.19
0
0
0
6,7
6,7
6,7
6,7
6,7
8504.40.95.90.11
0
0
0
5,0
5,0
5,0
5,0
5,0
8504.40.95.90.12
0
0
0
5,0
5,0
5,0
5,0
5,0
8504.40.95.90.19
0
0
0
5,0
5,0
5,0
5,0
5,0
8703.80.10.00.11
0
0
0
10,0
10,0
10,0
10,0
10,0
8703.80.10.00.19
0
0
0
10,0
10,0
10,0
10,0
10,0
8708.10.90.90.11
0
0
0
10,0
10,0
10,0
10,0
10,0
8708.30.91.00.11
0
0
0
10,0
10,0
10,0
10,0
10,0
8708.30.99.00.11
0
0
0
10,0
10,0
10,0
10,0
10,0
8708.93.90.00.13
0
0
0
10,0
10,0
10,0
10,0
10,0
8708.99.97.99.21
0
0
0
10,0
10,0
10,0
10,0
10,0
8714.99.90.00.11
0
0
0
10,0
10,0
10,0
10,0
10,0
9018.39.00.00.23
0
0
0
5,0
5,0
5,0
5,0
5,0
9018.39.00.00.29
0
0
0
5,0
5,0
5,0
5,0
5,0
9018.90.50.00.13
0
0
0
10,0
10,0
10,0
10,0
10,0
9018.90.84.00.14
0
0
0
10,0
10,0
10,0
10,0
10,0
Liste 3
İLAVE GÜMRÜK VERGİSİ (İGV) ORANI
(%)
G.T.İ.P
DİP NOT (*)
1
2
3
4
GTS ÜLKELERİ
8
5
6
7
6802.23.00.00.00
0
0
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