{"id":1834,"date":"2021-12-01T19:50:00","date_gmt":"2021-12-01T16:50:00","guid":{"rendered":"https:\/\/ramazaninan.com.tr\/osto\/?page_id=1834"},"modified":"2022-03-02T00:53:07","modified_gmt":"2022-03-01T21:53:07","slug":"dis-ticaret","status":"publish","type":"page","link":"https:\/\/ramazaninan.com.tr\/osto\/dis-ticaret\/","title":{"rendered":"DI\u015e T\u0130CARET"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1834\" class=\"elementor elementor-1834\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26bb2f9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26bb2f9a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-34e12fdb\" data-id=\"34e12fdb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5dcf862 elementor-widget elementor-widget-sidebar\" data-id=\"5dcf862\" data-element_type=\"widget\" data-widget_type=\"sidebar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div id=\"nav_menu-8\"><div class=\"menu-otso-birimler-menu-container\"><ul id=\"menu-otso-birimler-menu\" class=\"menu\"><li id=\"menu-item-2733\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2733\"><a href=\"https:\/\/ramazaninan.com.tr\/osto\/genel-sekreterlik\/\">GENEL SEKRETERL\u0130K<\/a><\/li>\n<li id=\"menu-item-2734\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2734\"><a href=\"https:\/\/ramazaninan.com.tr\/osto\/oda-sicil-mudurlugu\/\">ODA S\u0130C\u0130L M\u00dcD\u00dcRL\u00dc\u011e\u00dc<\/a><\/li>\n<li id=\"menu-item-2735\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2735\"><a href=\"https:\/\/ramazaninan.com.tr\/osto\/ticaret-sicil-mudurlugu\/\">T\u0130CARET S\u0130C\u0130L M\u00dcD\u00dcRL\u00dc\u011e\u00dc<\/a><\/li>\n<li id=\"menu-item-2736\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2736\"><a href=\"https:\/\/ramazaninan.com.tr\/osto\/muhasebe-mudurlugu\/\">MUHASEBE M\u00dcD\u00dcRL\u00dc\u011e\u00dc<\/a><\/li>\n<li id=\"menu-item-2737\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2737\"><a href=\"https:\/\/ramazaninan.com.tr\/osto\/sanayi-sube-mudurlugu\/\">SANAY\u0130 \u015eUBE M\u00dcD\u00dcRL\u00dc\u011e\u00dc<\/a><\/li>\n<li id=\"menu-item-2738\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2738\"><a href=\"https:\/\/ramazaninan.com.tr\/osto\/dis-ticaret\/\">DI\u015e T\u0130CARET<\/a><\/li>\n<li id=\"menu-item-2739\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2739\"><a href=\"https:\/\/ramazaninan.com.tr\/osto\/is-makinasi-tescil\/\">\u0130\u015e MAK\u0130NASI TESC\u0130L<\/a><\/li>\n<li id=\"menu-item-2740\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2740\"><a href=\"https:\/\/ramazaninan.com.tr\/osto\/k-yetki-belgesi\/\">K YETK\u0130 BELGES\u0130<\/a><\/li>\n<li id=\"menu-item-2741\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2741\"><a href=\"https:\/\/ramazaninan.com.tr\/osto\/sayisal-takograf\/\">SAYISAL TAKOGRAF<\/a><\/li>\n<li id=\"menu-item-2742\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2742\"><a href=\"https:\/\/ramazaninan.com.tr\/osto\/sigorta-acenteligi-levha-kayit\/\">S\u0130GORTA ACENTEL\u0130\u011e\u0130 LEVHA KAYIT<\/a><\/li>\n<\/ul><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-7868e829\" data-id=\"7868e829\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f06e969 elementor-widget elementor-widget-text-editor\" data-id=\"f06e969\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.2 - 04-04-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><strong><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">1. D\u0131\u015f Ticaret:<\/span><\/strong><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">\u00a0Ticaret, \u00fcretilen mal ve hizmetlerin belirli bir \u00fccret kar\u015f\u0131l\u0131\u011f\u0131 son kullan\u0131c\u0131lara ula\u015ft\u0131r\u0131lmas\u0131n\u0131 sa\u011flayan al\u0131m-sat\u0131m faaliyetlerinin t\u00fcm\u00fcd\u00fcr. Ticaret genel olarak, i\u00e7 ve d\u0131\u015f ticaret olmak \u00fczere ikiye ayr\u0131l\u0131r.<\/span><\/p><p><strong style=\"outline: 0px;\">D\u0131\u015f Ticaret<\/strong>, mallar\u0131n ve sermayenin ulusal s\u0131n\u0131rlar\u0131n d\u0131\u015f\u0131na ak\u0131\u015f\u0131yla ilgilidir. D\u0131\u015f ticaret al\u0131m sat\u0131m i\u015flemlerinin teslimi a\u00e7\u0131s\u0131ndan ithalat ve ihracat olmak \u00fczere iki \u015fekilde ger\u00e7ekle\u015fir. \u00dclke ekonomisinin kalk\u0131nmas\u0131nda ihracat \u00f6nemli bir yere sahiptir. Bu nedenle \u00fclkelerde ihracat\u0131n art\u0131r\u0131lmas\u0131, ithalat\u0131n azalt\u0131lmas\u0131 \u00f6nemli hedefler aras\u0131ndad\u0131r. \u00dclekelerin bu hedeflere ula\u015fmak i\u00e7in ald\u0131klar\u0131 kararlar ve tedbirler d\u0131\u015f d\u0131\u015f ticaret politikas\u0131n\u0131 olu\u015fturur.<\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">D\u0131\u015f ticaret politikas\u0131 a\u00e7\u0131s\u0131ndan bir devletin d\u0131\u015f ticaretini etkileyebilecek unsurlar\u0131n ba\u015fl\u0131calar\u0131 yasaklar, g\u00fcmr\u00fck resmi, ticaret antla\u015fmalar\u0131, primler, s\u00fcbvansiyonlar ve idari korumac\u0131l\u0131k olarak s\u0131n\u0131fland\u0131r\u0131labilir. Bunlardan yasaklar, ithalat ve ihracat yasaklar\u0131yla transit ge\u00e7i\u015f yasaklar\u0131 \u015feklinde bir ay\u0131r\u0131ma tabi tutulurken; g\u00fcmr\u00fck resmi de ayn\u0131 \u015fekilde ithalat, ihracat ve transit ticarette uygulananlar olarak \u00fc\u00e7e ayr\u0131lmaktad\u0131r.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">D\u0131\u015f ticaretle ilgili kavramlar a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><strong style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">1.1. D\u00f6viz:<\/span><\/strong><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">\u00a0<span style=\"outline: 0px;\"><span class=\"accordionpanelcontent\">Uluslararas\u0131 \u00f6demelerde ge\u00e7erli olan, yabanc\u0131 paralar, para i\u015flevi g\u00f6ren her t\u00fcrl\u00fc bono, \u00e7ek, poli\u00e7e, kredi mektubu, havale ve benzeri varl\u0131klar\u0131n t\u00fcm\u00fc.<\/span><\/span>\u00a0Nakit \u015feklinde olan eldeki paraya &#8220;efektif&#8221;, nakde d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir herhangi bir ara\u00e7 \u015feklinde olanlara(banka havalesi, \u00f6deme emri, d\u00f6viz poli\u00e7eleri, mevduat sertifikalar\u0131, seyahat \u00e7ekleri vb.) da &#8220;d\u00f6viz&#8221; ad\u0131 verilmektedir.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">D\u00f6viz, \u00e7e\u015fitli \u015fekillerde ifade edilebilen bir kelimedir. T\u00fcrk Paras\u0131n\u0131 Koruma Kanunu, d\u00f6vizi efektif dahil, yabanc\u0131 parayla \u00f6demeyi sa\u011flayan her t\u00fcrl\u00fc hesap, belge ve ara\u00e7 olarak ifade etmektedir.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><strong style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">1.2. Kambiyo:\u00a0<\/span><\/strong><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">Kambiyo, para ya da para yerine ge\u00e7en belgelerin de\u011fi\u015ftirilmesi i\u015flemidir.\u00a0<span style=\"outline: 0px;\"><span class=\"accordionpanelcontent\">Kambiyo senetleri ise, kar\u015f\u0131l\u0131\u011f\u0131 yabanc\u0131 para ile \u00f6denmek \u00fczere d\u00fczenlenen ve uluslararas\u0131 ticarette kullan\u0131lan senetlerdir.\u00a0<\/span><\/span>Para al\u0131m ve sat\u0131m\u0131 ile ilgili i\u015flemleri kapsar. Kambiyo senedi ise k\u0131ymetli evrak\u0131n t\u00fcm \u00f6zelliklerini ta\u015f\u0131yan ve uygulamada en yayg\u0131n olarak kullan\u0131lan k\u0131ymetli evrak \u00e7e\u015fididir. Kanunen emre yaz\u0131l\u0131 olarak d\u00fczenlenen, i\u00e7erdikleri hak bak\u0131m\u0131ndan mutlaka bir para alaca\u011f\u0131n\u0131 konu edinen, ekonomik alanda \u00e7ok i\u015flem ve etki g\u00f6ren \u00f6nemlerinden dolay\u0131 T\u00fcrk Ticaret Kanunu\u2019nda \u00f6zel olarak d\u00fczenlenmi\u015ftir.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">Kambiyo, nakit para veya para yerine ge\u00e7en her t\u00fcrl\u00fc ara\u00e7 ve senetlerin al\u0131m ve sat\u0131m\u0131 iken mill\u00ee para ve yabanc\u0131 paralar\u0131n dola\u015f\u0131m\u0131na ili\u015fkin olarak kambiyo ise; para yerine ge\u00e7en ve \u00f6deme arac\u0131 olarak kullan\u0131labilen her t\u00fcrl\u00fc bono, \u00e7ek, poli\u00e7e ve di\u011fer menkul k\u0131ymetler anlam\u0131nda da tan\u0131mlanabilir.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">Kambiyo Mevzuat\u0131: Para ve di\u011fer menkul k\u0131ymetler ile maden ve ta\u015flar\u0131n i\u00e7 piyasada tedav\u00fcl\u00fc ve \u00fclkeden ihra\u00e7 veya \u00fclkeye ithaline ili\u015fkin usul ve esaslar\u0131 d\u00fczenleyen hukuki metinler b\u00fct\u00fcn\u00fcne kambiyo Mevzuat\u0131 denilir.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">FOB (Free On Board): Mallar\u0131n belirtilen y\u00fckleme liman\u0131nda gemi bordas\u0131na aktar\u0131lmas\u0131yla sat\u0131c\u0131n\u0131n teslim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirildi\u011fi anlam\u0131na gelir.<\/span><\/span><\/span><\/p><p>CIF (Cost, Insurance, Freight): Sat\u0131c\u0131n\u0131n, mal bedeli ve navlunun yan\u0131 s\u0131ra ta\u015f\u0131ma s\u0131ras\u0131nda mallar\u0131n kay\u0131p ve hasar riskine kar\u015f\u0131 deniz sigortas\u0131 sa\u011flama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc oldu\u011fu anlam\u0131na gelir.<\/p><p>CFR (Cost And Freight): \u0130\u015fleme konu olan mallar\u0131n, belirlenen var\u0131\u015f yerine kadar ta\u015f\u0131nmas\u0131 i\u00e7in gerekli olan masraflar\u0131 ve navlun bedelini sat\u0131c\u0131n\u0131n \u00f6demesi anlam\u0131na gelir.<\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">Konvertibl D\u00f6vizler: Uluslararas\u0131 para piyasalar\u0131nda b\u00fct\u00fcn \u00fclkelerce kabul g\u00f6ren ve bu sebeple bir di\u011fer \u00fclke paras\u0131na serbest\u00e7e \u00e7evrilebilme imk\u00e2n\u0131na sahip d\u00f6vizlerdir.<\/span><\/span><\/span><\/p><p>D\u00f6viz Al\u0131m Belgesi (DAB): \u0130hracat bedellerinin ve ihracat\u00e7\u0131n\u0131n bankas\u0131 taraf\u0131ndan talep edilen banka komisyonlar\u0131n\u0131n al\u0131\u015f\u0131 yap\u0131l\u0131rken d\u00fczenlenen belgeye denir.<\/p><p>D\u00f6viz Sat\u0131m Belgesi (DSB): D\u0131\u015far\u0131ya \u00f6denen ithalat bedelleri, arac\u0131 komisyoncunun komisyonlar\u0131, yurt i\u00e7indeki bankan\u0131n yurt d\u0131\u015f\u0131ndaki muhabir \u015fubelerinin talep etti\u011fi komisyonlar vb. i\u00e7in d\u00fczenlenen belgeye denir.<\/p><p>D\u00f6viz Tevdiat Hesab\u0131 (DTH): Gerek yurt d\u0131\u015f\u0131nda gerek yurt i\u00e7inde yerle\u015fik ger\u00e7ek veya t\u00fczel ki\u015filerin serbest tasarruflar\u0131nda bulunan d\u00f6viz veya efektifler banka veya \u00f6zel finans kurumlar\u0131nda a\u00e7t\u0131rd\u0131klar\u0131 tevdiat hesaplar\u0131d\u0131r. Bu hesaplardaki d\u00f6vizlerin kullan\u0131m\u0131 serbesttir.<\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><strong style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">1.3. G\u00fcmr\u00fck:<\/span><\/strong><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">\u00a0Bir \u00fclkenin giri\u015f ve \u00e7\u0131k\u0131\u015f\u0131nda ticari hareketlerin denetim ve g\u00f6zetiminin yap\u0131ld\u0131\u011f\u0131 yer olarak tan\u0131mlan\u0131r. Di\u011fer bir tan\u0131mla da yurt d\u0131\u015f\u0131na gidi\u015f veya yurt d\u0131\u015f\u0131ndan d\u00f6n\u00fc\u015f s\u0131ras\u0131nda g\u00fcmr\u00fck i\u015flemlerinin yap\u0131ld\u0131\u011f\u0131 yerdir. G\u00fcmr\u00fck i\u015flemlerinin en \u00f6nemli b\u00f6l\u00fcm\u00fcn\u00fc d\u0131\u015f ticaret i\u015flemlerini yapan i\u015fletmeleri ilgilendiren a\u015fa\u011f\u0131daki b\u00f6l\u00fcmleri \u00f6nem kazanmaktad\u0131r.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">G\u00fcmr\u00fck tarifesi: D\u0131\u015f ekonomi politikas\u0131n\u0131n en eski ve en \u00e7ok kullan\u0131lan ara\u00e7lar\u0131ndan biridir. Tan\u0131mda g\u00fcmr\u00fck, belli bir mal\u0131n g\u00fcmr\u00fck s\u0131n\u0131r\u0131n\u0131 ge\u00e7i\u015finde \u00f6denen vergi ve har\u00e7lard\u0131r. Tarife ise, uluslararas\u0131 ticarete konu olan b\u00fct\u00fcn mallara uygulanan vergileri belirleyen listelerdir. G\u00fcmr\u00fck vergileri, g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn do\u011fdu\u011fu tarihte y\u00fcr\u00fcrl\u00fckte olan g\u00fcmr\u00fck tarifesine g\u00f6re hesaplan\u0131r.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">E\u015fyan\u0131n g\u00fcmr\u00fck k\u0131ymet: E\u015fyan\u0131n g\u00fcmr\u00fck k\u0131ymeti, g\u00fcmr\u00fck tarifesinin ve e\u015fya ticaretine ili\u015fkin belirli konularda getirilen tarife d\u0131\u015f\u0131 d\u00fczenlemelerin uygulanmas\u0131 amac\u0131yla G\u00fcmr\u00fck Kanunu ile G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde yer alan h\u00fck\u00fcmler \u00e7er\u00e7evesinde belirlenen k\u0131ymettir. \u0130thal e\u015fyas\u0131n\u0131n g\u00fcmr\u00fck k\u0131ymeti deyimi, ithal e\u015fyas\u0131 \u00fczerinden advalorem sisteme g\u00f6re g\u00fcmr\u00fck vergisinin hesaplanmas\u0131na esas te\u015fkil edecek e\u015fya k\u0131ymetini belirtir.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><strong style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">1.4. Marka:<\/span><\/strong><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">\u00a0Marka bir veya bir grup \u00fcretici ve sat\u0131c\u0131n\u0131n mal ve hizmetlerini belirlemeye, tan\u0131tmaya ve rakiplerininkinden ay\u0131r\u0131p farkl\u0131la\u015ft\u0131rmaya yarayan isim, terim, s\u00f6zc\u00fck, simge (sembol), tasar\u0131m (dizayn), i\u015faret, \u015fekil, renk veya bunlar\u0131n \u00e7e\u015fitli bile\u015fenleridir.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><strong style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">1.5. Serbest B\u00f6lge:<\/span><\/strong><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">\u00a0Serbest b\u00f6lgeler, bulunduklar\u0131 \u00fclkenin siyasi s\u0131n\u0131rlar\u0131 i\u00e7inde yer alan, fakat D\u0131\u015f Ticaret, Vergi ve G\u00fcmr\u00fck Mevzuat\u0131 a\u00e7\u0131s\u0131ndan g\u00fcmr\u00fck hatt\u0131 d\u0131\u015f\u0131nda say\u0131lan b\u00f6lgelerdir. Serbest b\u00f6lgelerde s\u0131nai ve ticari faaliyetler i\u00e7in \u00fclkede sa\u011flanandan daha geni\u015f muafiyet ve te\u015fvikler tan\u0131n\u0131r. T\u00fcrkiye\u2019de serbest b\u00f6lgeler, T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi\u2019nin par\u00e7as\u0131 olmakla beraber serbest b\u00f6lgeler;<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">&#8211; Serbest dola\u015f\u0131mda olmayan herhangi bir g\u00fcmr\u00fck rejimine tabi tutulmad\u0131\u011f\u0131; g\u00fcmr\u00fck vergisi, ticaret ve kambiyo uygulamalar\u0131 bak\u0131m\u0131ndan T\u00fcrkiye g\u00fcmr\u00fck b\u00f6lgesi d\u0131\u015f\u0131nda kabul edildi\u011fi<br \/>&#8211; Serbest dola\u015f\u0131mdaki e\u015fyan\u0131n ise \u00e7\u0131k\u0131\u015f rejimi h\u00fck\u00fcmlerine tabi yerlerdir.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">Serbest b\u00f6lgeler; yabanc\u0131 sermaye yat\u0131r\u0131mlar\u0131n\u0131 ve d\u0131\u015f ticareti art\u0131rmak, yerli \u00fcreticilerin d\u00fcnya piyasalar\u0131ndaki fiyattan girdi temin etmelerini sa\u011flayarak uluslararas\u0131 rekabet g\u00fc\u00e7lerine katk\u0131da bulunmak, ihracata d\u00f6n\u00fck sanayilerin geli\u015fmesini te\u015fvik ederek ihracat\u0131 art\u0131rmak, d\u00f6viz giri\u015fini art\u0131rmak, yeni i\u015f imk\u00e2nlar\u0131 yaratarak istihdam sorununun \u00e7\u00f6z\u00fcm\u00fcne yard\u0131mc\u0131 olmak, geli\u015fmi\u015f \u00fcretim ve y\u00f6netim tekniklerinin yurt d\u0131\u015f\u0131ndan \u00fclkeye getirilmesiyle ekonomik standartlar\u0131 y\u00fckseltmek amac\u0131yla kurulur.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">T\u00fcrkiye&#8217;nin yak\u0131n \u00e7evresinde yer alan serbest b\u00f6lge say\u0131s\u0131 25 civar\u0131nda olup bunlar \u0130ran, Suriye, L\u00fcbnan, \u00dcrd\u00fcn, M\u0131s\u0131r, Libya, Kuzey K\u0131br\u0131s, G\u00fcney K\u0131br\u0131s, Yunanistan ve Romanya\u2019da bulunmaktad\u0131r. Bu geli\u015fmelerin dinami\u011fini sa\u011flayan unsur ise \u015fu \u015fekilde \u00f6zetlenebilir. Geli\u015fmi\u015f \u00fclkelerdeki i\u015f\u00e7i ve \u00f6zellikle vas\u0131fs\u0131z i\u015f\u00e7i \u00fccretleri, geli\u015fmekte olan \u00fclkelerdeki i\u015f\u00e7ilik \u00fccretlerinin birka\u00e7 kat\u0131d\u0131r.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><strong style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">1.6. Sigorta:<\/span><\/strong><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">\u00a0D\u0131\u015f ticarete konu olan mallar ihracat\u00e7\u0131 taraf\u0131ndan ithalat\u00e7\u0131ya teslim edilene kadar ge\u00e7en s\u00fcre i\u00e7in sigorta yapt\u0131r\u0131l\u0131r. Bu durum iki taraf\u0131n yapaca\u011f\u0131 teslim s\u00f6zle\u015fmesinde a\u00e7\u0131k\u00e7a ifade edilmelidir. Mallar\u0131n bir yerden bir yere bir veya \u00e7ok say\u0131 ve t\u00fcrdeki nakil arac\u0131yla ta\u015f\u0131nmas\u0131 s\u0131ras\u0131nda u\u011frayabilece\u011fi ziyan ve hasarlar\u0131 g\u00fcvence alt\u0131na alan sigorta t\u00fcr\u00fcd\u00fcr. Di\u011fer bir deyi\u015fle, bu sigorta t\u00fcr\u00fcyle, sevkiyat s\u0131ras\u0131nda ger\u00e7ekle\u015fme ihtimali olan risklere kar\u015f\u0131 sigortal\u0131n\u0131n mal \u00fczerindeki menfaati korunmaktad\u0131r. Sigortalanabilir menfaatin neler olabilece\u011fini ve bu menfaatini sigortas\u0131n\u0131n ne denli geni\u015fliklerde sa\u011flanabilece\u011fini a\u00e7\u0131klamadan \u00f6nce, emtia sigorta poli\u00e7esine gereksinim duyulan alanlar\u0131 s\u0131ralamak gerekmektedir. Bu alanlar \u015funlard\u0131r:<br \/>&#8211; Dahili ta\u015f\u0131mac\u0131l\u0131k<br \/>&#8211; \u0130hracatta ta\u015f\u0131mac\u0131l\u0131k<br \/>&#8211; \u0130thalatta ta\u015f\u0131mac\u0131l\u0131k<\/span><\/span><\/span><\/p><p>Sigortalatan\u0131n iste\u011fi do\u011frultusunda, dar veya geni\u015f olarak sa\u011flanan teminatlar, her sevkiyat t\u00fcr\u00fc i\u00e7in ve kapsamlar\u0131n\u0131n geni\u015fli\u011fi ile do\u011fru orant\u0131l\u0131 fiyat uygulamalar\u0131na tabidirler. Ayr\u0131ca bu fiyat uygulamalar\u0131 kendi i\u00e7lerinde sefere ve emtian\u0131n cinsine g\u00f6re de\u011fi\u015fiklikler arz etmektedir.<\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\"><br \/><strong style=\"outline: 0px;\"><span style=\"outline: 0px;\">2. D\u0131\u015f Ticaret T\u00fcrleri:<\/span><\/strong><b><\/b><\/span><\/span><\/p><p><strong>2.1. \u0130thalat:\u00a0<\/strong><span class=\"accordionpanelcontent\">Yabanc\u0131 bir \u00fclkeden mel ve hizmet al\u0131nmas\u0131 i\u015flemine ithalat denir. D\u0131\u015f al\u0131m.\u00a0<\/span>Ba\u015fka \u00fclkelerde \u00fcretilmi\u015f mallar\u0131n, \u00fclkedeki al\u0131c\u0131lar taraf\u0131ndan sat\u0131n al\u0131nmas\u0131d\u0131r. D\u0131\u015f al\u0131m da denilmektedir. \u0130hracat\u0131n kar\u015f\u0131t\u0131d\u0131r ve onunla birlikte bir \u00fclkenin d\u0131\u015f ticaret dengesini olu\u015fturur. \u0130thalat, \u00f6zel ya da t\u00fczel ki\u015filerce kamu iktisadi kurulu\u015flar\u0131 ya da devlet taraf\u0131ndan do\u011frudan yap\u0131labilir. \u0130thalat \u00e7e\u015fitleri a\u015fa\u011f\u0131daki gibi s\u0131ralanabilir.<\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><strong style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">&#8211; Akreditifli ithalat:\u00a0<\/span><\/strong><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">Al\u0131c\u0131n\u0131n, mal\u0131n sevkinden \u00f6nce bir banka arac\u0131l\u0131\u011f\u0131yla sat\u0131c\u0131n\u0131n bulundu\u011fu yerdeki bankas\u0131 nezdinde mal\u0131n sevk belgesinin teslimi kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6denmek \u00fczere kredi a\u00e7t\u0131rmas\u0131d\u0131r.<\/span><\/span><\/span><\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><strong style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">&#8211; Mal kar\u015f\u0131l\u0131\u011f\u0131 ithalat:<\/span><\/strong><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">\u00a0Mal\u0131n g\u00fcmr\u00fcklenmesi i\u015fleminden sonra bedelini \u00f6deyerek belgenin \u00e7ekilmesi ile ger\u00e7ekle\u015fen ithalatt\u0131r.<\/span><\/span><\/span><\/p><p><strong style=\"outline: 0px;\">&#8211; Bedelsiz ithalat:<\/strong>\u00a0Vergisi olmaks\u0131z\u0131n \u00fclkeye sokulan mallar (\u00f6zel e\u015fyalar, hediyeler vb)d\u0131r.<\/p><p><strong style=\"outline: 0px;\">&#8211; Belge kar\u015f\u0131l\u0131\u011f\u0131 ithalat:<\/strong>\u00a0Mal\u0131n gelmi\u015f olma \u015fart\u0131 aranmaks\u0131z\u0131n ithalat yap\u0131lan \u00fclkeden yola \u00e7\u0131kar\u0131lm\u0131\u015f oldu\u011funu g\u00f6steren belgenin bedelini \u00f6deyerek bankadan belge al\u0131nmas\u0131 ile ger\u00e7ekle\u015ftirilen ithalatt\u0131r.<\/p><p><strong style=\"outline: 0px;\">&#8211; Kredili \u0130thalat:\u00a0<\/strong>Bedeli daha sonra \u00f6denmek \u00fczere yap\u0131lan vadeli ithalatt\u0131r.<\/p><p><strong style=\"outline: 0px;\">&#8211; Ge\u00e7ici Kabull\u00fc \u0130thalat:\u00a0<\/strong>\u0130hra\u00e7 etme amac\u0131yla yap\u0131lan ithalatt\u0131r.<\/p><p><strong style=\"outline: 0px;\">&#8211; Ankonsinyasyon \u0130thalat:\u00a0<\/strong>Sat\u0131\u015f\u0131n yap\u0131lmas\u0131 ve belirli bir vade sonunda mal bedelinin transfer edilmesi \u015fart\u0131yla yap\u0131lan ithalatt\u0131r.<\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><strong style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">2.2. \u0130hracat:\u00a0<\/span><\/strong><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">Ki\u015fi ve kurulu\u015flarca \u00fcretilen mal ve hizmetlerin yurtd\u0131\u015f\u0131na sat\u0131lmas\u0131na ihracar denir. D\u0131\u015fsat\u0131m.<\/span><span style=\"outline: 0px;\">\u00a0Bir mal\u0131n yabanc\u0131 \u00fclkelere d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan sat\u0131\u015f\u0131na ihracatt\u0131r. \u00dcr\u00fcn\u00fcn ihracata y\u00f6nelik bi\u00e7imde kaliteli ve uluslararas\u0131 standartlara ve piyasa \u015fartlar\u0131na uygun bi\u00e7imde \u00fcretilmesinden, yurt d\u0131\u015f\u0131nda pazarlanmas\u0131, reklam ve tan\u0131t\u0131m\u0131n\u0131n yap\u0131lmas\u0131, d\u0131\u015f sat\u0131m\u0131n\u0131n ger\u00e7ekle\u015ftirilmesi, en uygun ambalaj ve nakliye bi\u00e7iminin se\u00e7ilmesi, ihracat\u00e7\u0131n\u0131n \u00fclkesindeki d\u0131\u015f ticaret mevzuat\u0131n\u0131 bilerek zaman\u0131nda gerekli i\u015flemleri tamamlamas\u0131 ve \u00fcr\u00fcn\u00fcn istenilen yere zaman\u0131nda teslimine kadar uzanan \u00e7e\u015fitli a\u015famalardan ge\u00e7erek ger\u00e7ekle\u015fir.<\/span><\/span><\/span><\/p><p>\u0130hracat\u00e7\u0131 ger\u00e7ek usulde vergi m\u00fckellefi olup bulundu\u011fu ildeki Ticaret ve Sanayi Odalar\u0131na kay\u0131tl\u0131 ve di\u011fer kanunlara g\u00f6re ihracat yapmas\u0131na bir engel bulunmayan ger\u00e7ek veya t\u00fczel ki\u015fi, tacirdir. \u0130hracat yapan firma, ihracat yapaca\u011f\u0131 \u00fclke i\u00e7in haz\u0131rlam\u0131\u015f oldu\u011fu formu Odalardan temin ederek doldurur. Yurt d\u0131\u015f\u0131na gidecek malzemenin faturas\u0131n\u0131 da ekleyerek bir dilek\u00e7e ile ilgili Odaya ba\u015fvurur ve gerekli incelemeden sonra belgeler tasdik edilir. \u0130hracat\u00e7\u0131 Birliklerinin kapsam\u0131na giren mallar\u0131 ihra\u00e7 edecek olan firmalar\u0131n, Birliklere \u00fcye olmalar\u0131 gerekmektedir. Birlik \u00fcyelik belgesine sahip olmadan bu mallar\u0131n ihrac\u0131 yap\u0131lamaz.<\/p><p style=\"margin: 0cm; line-height: 13.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px;\"><span style=\"outline: 0px;\"><span style=\"outline: 0px;\"><strong style=\"outline: 0px;\"><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">2.3. Transit Ticaret:<\/span><\/strong><span style=\"font-family: Barlow; border: 1pt none windowtext; padding: 0cm;\">\u00a0Transit ticaret, yurt d\u0131\u015f\u0131nda veya serbest b\u00f6lgede yerle\u015fik bir firmadan ya da antrepodan sat\u0131n al\u0131nan mal\u0131n, \u00fclkemiz \u00fczerinden transit olarak veya do\u011frudan do\u011fruya yurt d\u0131\u015f\u0131nda veya serbest b\u00f6lgede yerle\u015fik bir firmaya ya da antrepoda sat\u0131lmas\u0131d\u0131r. Transit ticaret talepleri, &#8220;Transit Ticaret Formu&#8221; d\u00fczenlenmek suretiyle bankalara yap\u0131l\u0131r. Transit ticarete konu olan mallarla ilgili olarak, ithalata ve ihracata ili\u015fkin vergi, resim, har\u00e7 ve fon tahsil edilmez. G\u00fcmr\u00fck \u0130darelerince verilebilecek izne istinaden mallar\u0131n T\u00fcrk g\u00fcmr\u00fck hatt\u0131n\u0131 a\u015farak i\u015f\u00e7ilik g\u00f6rmek \u00fczere fiktif depo veya antrepolara al\u0131nmas\u0131 &#8220;fiili ithal&#8221; h\u00fckm\u00fcnde de\u011fildir. Uluslararas\u0131 anla\u015fmalarla ticareti yasaklanm\u0131\u015f mallar ile M\u00fcste\u015farl\u0131\u011f\u0131n madde politikas\u0131 itibariyle transit ticaretinin yap\u0131lmas\u0131n\u0131 uygun g\u00f6rmedi\u011fi mallar transit ticarete konu olamaz. \u0130thalat ve ihracat yap\u0131lmas\u0131 yasaklanm\u0131\u015f \u00fclkelerle transit ticaret yap\u0131lamaz.<\/span><\/span><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>1. D\u0131\u015f Ticaret:\u00a0Ticaret, \u00fcretilen mal ve hizmetlerin belirli bir \u00fccret kar\u015f\u0131l\u0131\u011f\u0131 son kullan\u0131c\u0131lara ula\u015ft\u0131r\u0131lmas\u0131n\u0131 sa\u011flayan al\u0131m-sat\u0131m faaliyetlerinin t\u00fcm\u00fcd\u00fcr. Ticaret genel olarak, i\u00e7 ve d\u0131\u015f ticaret olmak \u00fczere ikiye ayr\u0131l\u0131r. D\u0131\u015f Ticaret, mallar\u0131n ve sermayenin ulusal&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1834","page","type-page","status-publish"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/ramazaninan.com.tr\/osto\/wp-json\/wp\/v2\/pages\/1834","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ramazaninan.com.tr\/osto\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ramazaninan.com.tr\/osto\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ramazaninan.com.tr\/osto\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ramazaninan.com.tr\/osto\/wp-json\/wp\/v2\/comments?post=1834"}],"version-history":[{"count":16,"href":"https:\/\/ramazaninan.com.tr\/osto\/wp-json\/wp\/v2\/pages\/1834\/revisions"}],"predecessor-version":[{"id":4021,"href":"https:\/\/ramazaninan.com.tr\/osto\/wp-json\/wp\/v2\/pages\/1834\/revisions\/4021"}],"wp:attachment":[{"href":"https:\/\/ramazaninan.com.tr\/osto\/wp-json\/wp\/v2\/media?parent=1834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}