{"id":821,"date":"2026-06-18T12:16:29","date_gmt":"2026-06-18T09:16:29","guid":{"rendered":"http:\/\/www.inspektorgumruk.com\/?p=821"},"modified":"2026-06-23T15:45:31","modified_gmt":"2026-06-23T12:45:31","slug":"gumruk-giris-tarife-cetveli-hakkinda-kanun","status":"publish","type":"post","link":"http:\/\/www.inspektorgumruk.com\/?p=821","title":{"rendered":"G\u00fcmr\u00fck Giri\u015f Tarife Cetveli Hakk\u0131nda Kanun"},"content":{"rendered":"\n

anun Numaras\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 474<\/strong><\/p>\n\n\n\n

Kabul Tarihi                                 : 14\/5\/1964<\/strong><\/p>\n\n\n\n

Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete        : Tarih: 25\/5\/1964         Say\u0131: 11711<\/strong><\/p>\n\n\n\n

Yay\u0131mland\u0131\u011f\u0131 D\u00fcstur                   : Tertip: 5   Cilt: 3        Sayfa: 2261<\/strong><\/p>\n\n\n\n

Madde 1 \u2013 (De\u011fi\u015fik: 10\/11\/1988 – 3502\/2 md.)<\/strong><\/p>\n\n\n\n

G\u00fcmr\u00fck Giri\u015f Tarife Cetveli, Armonize Sistem Nomanklat\u00fcr\u00fc esas al\u0131narak ili\u015fikte g\u00f6sterildi\u011fi \u015fekilde yeniden d\u00fczenlenmi\u015ftir.[4]<\/sup><\/a><\/p>\n\n\n\n

Bu cetvelde yer alan e\u015fyalar\u0131n pozisyonlar\u0131n\u0131, alt tarife pozisyonlar\u0131n\u0131 ve bunlara ait say\u0131sal kodlar\u0131, b\u00f6l\u00fcm, fas\u0131l ve alt tarife pozisyon notlar\u0131n\u0131 ve Armonize Sistemin yorumuna ait genel kurallar\u0131 geni\u015fletmeye, a\u00e7maya, de\u011fi\u015ftirmeye ve bunlara ili\u015fkin usul ve esaslar\u0131 belirlemeye Cumhurba\u015fkan\u0131 yetkilidir.[5]<\/sup><\/a>[6]<\/sup><\/a><\/p>\n\n\n\n

Madde 2 \u2013 (De\u011fi\u015fik: 25\/6\/1992 – 3824\/15 md.)<\/strong><\/p>\n\n\n\n

(De\u011fi\u015fik birinci c\u00fcmle: 28\/11\/2017-7061\/28 md.) <\/strong>Cumhurba\u015fkan\u0131, bu Kanunun eki G\u00fcmr\u00fck Giri\u015f Tarife Cetvelinde yer alan e\u015fyalar\u0131n g\u00fcmr\u00fck vergisi had ve nispetlerini 50\u2019ye kadar y\u00fckseltebilir, s\u0131f\u0131ra kadar indirebilir veya bu Cetveldeki had ve nispetleri %50\u2019sine kadar art\u0131rabilir. Cumhurba\u015fkan\u0131 ayr\u0131ca, Tarifedeki notlarda gerekli de\u011fi\u015fiklikleri yapmaya, bu de\u011fi\u015fikliklerin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye de yetkilidir.[7]<\/sup><\/a><\/p>\n\n\n\n

T\u00fcrkiye’nin taraf oldu\u011fu uluslararas\u0131 anla\u015fma h\u00fck\u00fcmleri sakl\u0131d\u0131r.<\/p>\n\n\n\n

Madde 3<\/strong>[8]<\/sup><\/a> \u2013<\/strong> a) 2 nci maddede yaz\u0131l\u0131 Bakanl\u0131k ve te\u015fekk\u00fcllerce birlikte yap\u0131lacak inceleme sonunda yat\u0131r\u0131m maddesi say\u0131lacak ve ithali uzun vadeli plan hedeflerine uygun g\u00f6r\u00fclecek e\u015fyan\u0131n g\u00fcmr\u00fck vergileri ile ithalde al\u0131nan istihsal vergisini ve belediyelere ait vergilerle r\u0131ht\u0131m resmini Cumhurba\u015fkan\u0131, bunlar\u0131n g\u00fcmr\u00fck hatt\u0131n\u0131 a\u015ft\u0131klar\u0131 tarihten itibaren en \u00e7ok be\u015f y\u0131ll\u0131k bir devre i\u00e7inde ve y\u0131ll\u0131k e\u015fit taksitlerle tahsiline karar ile m\u00fcsaade etmeye yetkilidir.<\/p>\n\n\n\n

b) Yukar\u0131daki f\u0131kra h\u00fckm\u00fcn\u00fc,T\u00fcrkiye’de imal ve istihsal olunan yat\u0131r\u0131m maddelerinin maliyetine giren vas\u0131tal\u0131 vergiler hakk\u0131nda da ayn\u0131 maksatla uygulamaya, bunun i\u00e7in de bu t\u00fcrl\u00fc vergilerden yat\u0131r\u0131m maliyetlerinde te\u015fhis ve tesbiti m\u00fcmk\u00fcn olabilenlerin, be\u015f y\u0131lda ve be\u015f m\u00fcsavi taksitte \u00f6denmesini sa\u011flamak \u00fczere gerekli tedbirleri karar ile almaya Cumhurba\u015fkan\u0131 yetkilidir.<\/p>\n\n\n\n

c) Bu maddede bahis konusu yetkiler kamu sekt\u00f6r\u00fc ve \u00f6zel sekt\u00f6r i\u00e7in e\u015fit \u015fekilde kullan\u0131l\u0131r.<\/p>\n\n\n\n

Madde 4 \u2013 <\/strong>Bu kanun h\u00fck\u00fcmlerinin uygulanmas\u0131 ile ilgili usuller ve esaslar Cumhurba\u015fkan\u0131nca y\u00fcr\u00fcrl\u00fc\u011fe konulacak bir y\u00f6netmelikte g\u00f6sterilir.[9]<\/sup><\/a><\/p>\n\n\n\n

Madde 5<\/strong>[10]<\/sup><\/a> \u2013 (De\u011fi\u015fik birinci f\u0131kra: 4\/7\/1988 – KHK – 336\/1 md.; Aynen Kabul: 7\/2\/1990- 3612\/49 md.)<\/strong> Yukar\u0131daki maddelerde g\u00f6sterilen i\u015flerin haz\u0131rl\u0131k \u00e7al\u0131\u015fmalar\u0131 ikinci maddede yaz\u0131l\u0131 bakanl\u0131k ve te\u015fekk\u00fcllerin, en az daire ba\u015fkan\u0131, genel m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131 seviyesindeki temsilcilerinden Cumhurba\u015fkanl\u0131\u011f\u0131nca kurulacak ve ba\u015fkan\u0131 belli edilecek bir komisyon taraf\u0131ndan yap\u0131l\u0131r.<\/p>\n\n\n\n

Komisyon 15 g\u00fcnden az ve iki aydan \u00e7ok olm\u0131yan fas\u0131lalarla toplanarak g\u00fcndemindeki konular\u0131 g\u00f6r\u00fc\u015f\u00fcr ve karara ba\u011fl\u0131yarak Cumhurba\u015fkanl\u0131\u011f\u0131na arzeder.<\/p>\n\n\n\n

Madde 6 \u2013 <\/strong>2\/1\/1961 tarihli ve 197 say\u0131l\u0131 kanun ile buna dayan\u0131larak y\u00fcr\u00fcrl\u00fc\u011fe konulan Bakanlar Kurulu kararlar\u0131 ve bunlar\u0131n onanmas\u0131na ili\u015fkin kanunlar y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

Ge\u00e7ici Madde 1 \u2013 <\/strong>Bu Kanunun 5 inci maddesinde yaz\u0131l\u0131 komisyonun 4 \u00fcnc\u00fc maddede yaz\u0131l\u0131 i\u015fleri ifa etmek maksadiyle kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren 2 ay m\u00fcddetle yapaca\u011f\u0131 toplant\u0131lar i\u00e7in 5 inci maddede yaz\u0131l\u0131 tahdidi h\u00fck\u00fcm uygulanmaz.<\/p>\n\n\n\n

Madde 7 \u2013 <\/strong>Bu kanun ne\u015fri tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer ve bu konuda 5383 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 5 inci maddesi uygulanmaz.<\/p>\n\n\n\n

Madde 8 \u2013 <\/strong>Bu Kanunu Bakanlar Kurulu y\u00fcr\u00fct\u00fcr.<\/p>\n\n\n\n

474 SAYILI KANUNA EK VE DE\u011e\u0130\u015e\u0130KL\u0130K GET\u0130REN MEVZUATIN VEYA<\/strong><\/p>\n\n\n\n

ANAYASA MAHKEMES\u0130 \u0130PTAL KARARLARININ<\/strong><\/p>\n\n\n\n

Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130R\u0130\u015e TAR\u0130HLER\u0130N\u0130 G\u00d6STER\u0130R L\u0130STE<\/strong><\/p>\n\n\n\n

De\u011fi\u015ftiren Kanunun\/ KHK\u2019nin Numaras\u0131<\/strong><\/td>474 say\u0131l\u0131 Kanunun de\u011fi\u015fen maddeleri<\/strong><\/td>Y\u00fcr\u00fcrl\u00fc\u011fe Giri\u015f Tarihi<\/strong><\/td><\/tr>
KHK\/336<\/td>5<\/td>5\/8\/1988<\/td><\/tr>
3502<\/td>Kanunun Ad\u0131, 1, Ekli G\u00fcmr\u00fck Giri\u015f Tarife Cetveli<\/td>1\/1\/1989<\/td><\/tr>
3824<\/td>2, Ekli G\u00fcmr\u00fck Giri\u015f Tarife Cetveli<\/td>1\/1\/1993<\/td><\/tr>
4217<\/td>Ekli G\u00fcmr\u00fck Giri\u015f Tarife Cetveli<\/td>1\/1\/1996 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m tarihi olan 8\/12\/1996<\/td><\/tr>
6111<\/td>1<\/td>25\/2\/2011<\/td><\/tr>
7061<\/td>2, Ekli G\u00fcmr\u00fck Giri\u015f Tarife Cetveli<\/td>5\/12\/2017<\/td><\/tr>
KHK\/700<\/td>1, 2, 3, 4, 5<\/td>24\/6\/2018 tarihinde birlikte yap\u0131lan T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi ve Cumhurba\u015fkanl\u0131\u011f\u0131 se\u00e7imleri sonucunda Cumhurba\u015fkan\u0131n\u0131n andi\u00e7erek g\u00f6reve ba\u015flad\u0131\u011f\u0131 tarihte (9\/7\/2018)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
\n\n\n\n

[1]<\/strong><\/sup><\/em><\/sup><\/a> 5383 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu, 19\/7\/1972 tarihli ve 1615 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 181 inci maddesinin birinci bendi ile y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, ayn\u0131 bent ile 14\/5\/1964 tarihli ve 474 say\u0131l\u0131 Kanun y\u00fcr\u00fcrl\u00fckte tutulmu\u015ftur.<\/em><\/p>\n\n\n\n

[2]<\/strong><\/sup><\/em><\/sup><\/a> Bu Kanunun ad\u0131 \u201c5383 say\u0131l\u0131 G\u00fcmr\u00fck Kanununa Ba\u011fl\u0131 G\u00fcmr\u00fck Giri\u015f Tarife Cetvelinin De\u011fi\u015ftirilmesi Hakk\u0131nda Kanun\u201d iken 10\/11\/1988 tarihli ve 3502 say\u0131l\u0131 Kanunla metne i\u015flendi\u011fi \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n\n\n\n

[3]<\/strong><\/sup><\/em><\/sup><\/a> 28\/11\/2017 tarihli ve 7061 say\u0131l\u0131 Kanunun 28 inci maddesiyle, bu Kanunun Eki G\u00fcmr\u00fck Giri\u015f Tarife Cetvelinde yer alan e\u015fyalardan g\u00fcmr\u00fck vergi had ve nispetleri \u201cmuaf\u201d olanlar\u0131n g\u00fcmr\u00fck vergisi had ve nispetleri \u201c0\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n\n\n\n

[4]<\/strong><\/sup><\/em><\/sup><\/a> S\u00f6z konusu cetvel 29\/11\/1988 tarihli ve 20004 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r. Bu cetvelde yeralan ve g\u00fcmr\u00fck vergisi maktu tutardan nispi vergiye d\u00f6n\u00fc\u015ft\u00fcr\u00fclen e\u015fyalar i\u00e7in 25\/6\/1992 tarihli ve 3824 say\u0131l\u0131 Kanunun 16 nc\u0131 maddesine bak\u0131n\u0131z. Ayr\u0131ca; yasak kayd\u0131 kald\u0131r\u0131l\u0131p g\u00fcmr\u00fck vergi nispetleri belirlenen e\u015fyalar ile, g\u00fcmr\u00fck vergileri maktu halden nispi hale d\u00f6n\u00fc\u015ft\u00fcr\u00fclen e\u015fyalar ve g\u00fcmr\u00fck vergi nispetleri yeni seviyelere y\u00fckseltilen e\u015fyalar i\u00e7in 8\/12\/1996 tarihli ve 22841 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 3\/12\/1996 tarihli ve 4217 say\u0131l\u0131 Kanun\u2019un eki cetvele bak\u0131n\u0131z.<\/em><\/p>\n\n\n\n

[5]<\/strong><\/sup><\/em><\/sup><\/a> 13\/2\/2011 tarihli ve 6111 say\u0131l\u0131 Kanunun 136 nc\u0131 maddesi ile bu f\u0131krada yer alan \u201ca\u00e7maya ve de\u011fi\u015ftirmeye\u201d ibaresi \u201ca\u00e7maya, de\u011fi\u015ftirmeye ve bunlara ili\u015fkin usul ve esaslar\u0131 belirlemeye\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n\n\n\n

[6]<\/strong><\/sup><\/em><\/sup><\/a> 2\/7\/2018 tarihli ve 700 say\u0131l\u0131 KHK\u2019nin 49 uncu maddesiyle, bu f\u0131krada yer alan \u201cBakanlar Kurulu\u201d ibaresi \u201cCumhurba\u015fkan\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n\n\n\n

[7]<\/strong><\/sup><\/em><\/sup><\/a> 2\/7\/2018 tarihli ve 700 say\u0131l\u0131 KHK\u2019nin 49 uncu maddesiyle, bu f\u0131krada yer alan \u201cBakanlar Kurulu\u201d ibareleri \u201cCumhurba\u015fkan\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n\n\n\n

[8]<\/strong><\/sup><\/em><\/sup><\/a> 2\/7\/2018 tarihli ve 700 say\u0131l\u0131 KHK\u2019nin 49 uncu maddesiyle, bu maddenin (a) f\u0131kras\u0131nda yer alan \u201cBakanlar Kurulu\u201d ibaresi \u201cCumhurba\u015fkan\u0131\u201d \u015feklinde, \u201ckararname\u201d ibaresi \u201ckarar\u201d \u015feklinde ve (b) f\u0131kras\u0131nda yer alan \u201ckararname ile almaya Bakanlar Kurulu\u201d ibaresi \u201ckarar ile almaya Cumhurba\u015fkan\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n\n\n\n

[9]<\/strong><\/sup><\/em><\/sup><\/a> 2\/7\/2018 tarihli ve 700 say\u0131l\u0131 KHK\u2019nin 49 uncu maddesiyle, bu maddede yer alan \u201c2 nci maddede yaz\u0131l\u0131 bakanl\u0131k ve te\u015fekk\u00fcller taraf\u0131ndan bu kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren 2 ay i\u00e7inde haz\u0131rlanacak ve Bakanlar Kurulunca\u201d ibaresi\u201cCumhurba\u015fkan\u0131nca\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n\n\n\n

[10]<\/strong><\/sup><\/em><\/sup><\/a> 2\/7\/2018 tarihli ve 700 say\u0131l\u0131 KHK\u2019nin 49 uncu maddesiyle, bu maddenin birinci f\u0131kras\u0131nda yer alan \u201cBa\u015fbakanl\u0131k\u00e7a\u201d ibaresi \u201cCumhurba\u015fkanl\u0131\u011f\u0131nca\u201d \u015feklinde ve ikinci f\u0131kras\u0131nda yer alan \u201cH\u00fck\u00fcmete\u201d ibaresi \u201cCumhurba\u015fkanl\u0131\u011f\u0131na\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/em><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

anun Numaras\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 474 Kabul Tarihi                                 : 14\/5\/1964 Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete        : Tarih: 25\/5\/1964         Say\u0131: 11711 Yay\u0131mland\u0131\u011f\u0131 D\u00fcstur                   : Tertip: 5   Cilt: 3        Sayfa: 2261 Madde 1 \u2013 (De\u011fi\u015fik: 10\/11\/1988 – 3502\/2 md.) G\u00fcmr\u00fck Giri\u015f Tarife Cetveli, Armonize Sistem Nomanklat\u00fcr\u00fc esas al\u0131narak ili\u015fikte g\u00f6sterildi\u011fi \u015fekilde yeniden d\u00fczenlenmi\u015ftir.[4] Bu cetvelde yer alan e\u015fyalar\u0131n pozisyonlar\u0131n\u0131, alt tarife […]<\/p>\n","protected":false},"author":1,"featured_media":822,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[142],"tags":[],"class_list":["post-821","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mevzuat"],"yoast_head":"\nG\u00fcmr\u00fck Giri\u015f Tarife Cetveli Hakk\u0131nda Kanun - inspektorgumruk.com<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.inspektorgumruk.com\/?p=821\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"G\u00fcmr\u00fck Giri\u015f Tarife Cetveli Hakk\u0131nda Kanun - inspektorgumruk.com\" \/>\n<meta property=\"og:description\" content=\"anun Numaras\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 474 Kabul Tarihi                                 : 14\/5\/1964 Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete        : Tarih: 25\/5\/1964         Say\u0131: 11711 Yay\u0131mland\u0131\u011f\u0131 D\u00fcstur                   : Tertip: 5   Cilt: 3        Sayfa: 2261 Madde 1 \u2013 (De\u011fi\u015fik: 10\/11\/1988 – 3502\/2 md.) 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