{"id":144,"date":"2016-09-21T09:05:46","date_gmt":"2016-09-21T06:05:46","guid":{"rendered":"http:\/\/ozgoksu.com.tr\/?page_id=144"},"modified":"2016-09-21T09:06:39","modified_gmt":"2016-09-21T06:06:39","slug":"gumrukleme","status":"publish","type":"page","link":"http:\/\/ozgokglobal.com.tr\/?page_id=144","title":{"rendered":"G\u00fcmr\u00fckleme Hakk\u0131nda"},"content":{"rendered":"<h2>G\u00fcmr\u00fck nedir?<\/h2>\n<p>Bir \u00fclkeye ithal edilen ya da ihra\u00e7 edilen e\u015fyadan y\u00fcr\u00fcrl\u00fckteki G\u00fcmr\u00fck Kanunlar\u0131 do\u011frultusunda al\u0131nan vergi, resim veya har\u00e7t\u0131r. G\u00fcmr\u00fck kavram\u0131, bu i\u015flemlerin yap\u0131ld\u0131\u011f\u0131 yer i\u00e7in de kullan\u0131lmaktad\u0131r.<br \/>\nT\u00fcrkiye\u2019de g\u00fcmr\u00fck, G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u2019n\u0131n sorumlulu\u011funda \u00e7al\u0131\u015fan bir kurumdur.<\/p>\n<p>G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131n\u0131n Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname \u2013 KHK\/640 g\u00f6re ilgili birimin g\u00f6revleri \u015funlard\u0131r;<\/p>\n<ul>\n<li>T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelini, e\u015fyan\u0131n men\u015feini, g\u00fcmr\u00fck k\u0131ymetini, g\u00fcmr\u00fck rejim ve formalitelerini taraf olunan anla\u015fmalara ve uluslararas\u0131 uygulamalara uygun olarak d\u00fczenlemek ve uygulanmas\u0131n\u0131 sa\u011flamak.<\/li>\n<li>G\u00fcmr\u00fck vergileri ile g\u00fcmr\u00fcklerce tahsil edilen di\u011fer vergi, fon ve mal\u00ee y\u00fckleri tahakkuk ettirmek ve tahsil etmek.<\/li>\n<li>D\u00e2hilde i\u015fleme, hari\u00e7te i\u015fleme, g\u00fcmr\u00fck kontrol\u00fc alt\u0131nda i\u015fleme, ge\u00e7ici ithalat ve antrepo g\u00fcmr\u00fck rejimleriyle ile ilgili taraf oldu\u011fumuz uluslararas\u0131 anla\u015fmalar ve g\u00fcmr\u00fck mevzuat\u0131 \u00e7er\u00e7evesinde d\u00fczenleme yapmak, izin vermek ve uygulaman\u0131n y\u00fcr\u00fct\u00fclmesini sa\u011flamak.<\/li>\n<li>Serbest dola\u015f\u0131ma giri\u015f, ihracat, yeniden ihracat, imha, g\u00fcmr\u00fc\u011fe terk i\u015flemlerinin uygulanmas\u0131n\u0131 sa\u011flamak ve serbest b\u00f6lgeler, lojistik d\u0131\u015f ticaret b\u00f6lgeleri, d\u0131\u015f ticaret merkezlerindeki g\u00fcmr\u00fck i\u015flemlerini y\u00fcr\u00fctmek.<\/li>\n<li>Basitle\u015ftirilmi\u015f usul uygulamalar\u0131na ili\u015fkin d\u00fczenlemeleri yapmak ve i\u015flemleri y\u00fcr\u00fctmek.(Basitle\u015ftirilmi\u015f usul uygulamalar\u0131na ili\u015fkin y\u00fcr\u00fctme yetkisi Risk Y\u00f6netimi ve Kontrol Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcndedir.)<\/li>\n<li>Tercihli men\u015fe ve tavizli vergi uygulamalar\u0131na y\u00f6nelik i\u015flemleri y\u00fcr\u00fctmek.<\/li>\n<li>G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 ile ilgili i\u015flemleri y\u00fcr\u00fctmek.<\/li>\n<li>Geri gelen e\u015fya ile ilgili ihracat rejimi kararlar\u0131n\u0131n uygulanmas\u0131n\u0131 sa\u011flamak, \u00e7ift kullan\u0131ml\u0131 e\u015fya ve ihracat kontrollerine ili\u015fkin g\u00f6revleri yapmak.<\/li>\n<li>D\u0131\u015f ticaret mevzuat\u0131 ve sair mevzuat\u0131n g\u00fcmr\u00fckle ilgili h\u00fck\u00fcmlerinin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemek.<\/li>\n<li>S\u0131n\u0131r ve k\u0131y\u0131 ticareti ve m\u00fcnasebetleri ile s\u0131n\u0131r ticaret merkezlerinden yap\u0131lacak ticarete ili\u015fkin g\u00fcmr\u00fck i\u015flemlerinin yap\u0131lmas\u0131n\u0131 sa\u011flamak.<\/li>\n<li>Yolcu beraberi, posta ve h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yoluyla gelen ve giden e\u015fya ile bunlarla ilgili elektronik ticarete konu e\u015fyan\u0131n g\u00fcmr\u00fck i\u015flemlerinin y\u00fcr\u00fct\u00fclmesini sa\u011flamak.<\/li>\n<li>G\u00fcmr\u00fck muafiyetine ili\u015fkin i\u015flemleri yapmak.<\/li>\n<li>Konteynerlere ili\u015fkin i\u015flemlerin y\u00fcr\u00fct\u00fclmesini sa\u011flamak.<\/li>\n<li>Transit rejimi ile ilgili i\u015flemleri d\u00fczenlemek, y\u00fcr\u00fct\u00fclmesini sa\u011flamak ve uygulamay\u0131 kontrol etmek.<\/li>\n<li>Te\u015fvik mevzuat\u0131n\u0131n g\u00fcmr\u00fck i\u015flemleriyle ilgili h\u00fck\u00fcmlerinin y\u00fcr\u00fct\u00fclmesini sa\u011flamak.<\/li>\n<li>G\u00fcmr\u00fck laboratuvarlar\u0131 kurmak, tahlil metotlar\u0131n\u0131 haz\u0131rlamak ve \u00e7al\u0131\u015fmalar\u0131n\u0131 d\u00fczenlemek.<\/li>\n<li>G\u00fcmr\u00fcklerce al\u0131nan vergi ve benzeri y\u00fcklere ili\u015fkin uzla\u015fma usul ve esaslar\u0131n\u0131 belirlemek ve uygulamay\u0131 y\u00fcr\u00fctmek.<\/li>\n<li>Bakan taraf\u0131ndan verilen benzeri g\u00f6revleri yapmak.<\/li>\n<\/ul>\n<h2>G\u00fcmr\u00fckleme nedir?<\/h2>\n<p>G\u00fcmr\u00fckleme, yabanc\u0131 bir \u00fclkeyle ger\u00e7ekle\u015ftirilen d\u0131\u015f ticaret faaliyetlerinde, \u00fcr\u00fcn veya hizmetlerin g\u00fcmr\u00fckl\u00fc sahalardan ge\u00e7i\u015fi s\u0131ras\u0131nda devletle olan ili\u015fki ve i\u015flemlerin y\u00fcr\u00fct\u00fclmesi hizmetidir.<\/p>\n<h2>G\u00fcmr\u00fck m\u00fc\u015favirli\u011fi nedir?<\/h2>\n<p>G\u00fcmr\u00fck M\u00fc\u015faviri, e\u015fyan\u0131n g\u00fcmr\u00fck\u00e7e onaylanm\u0131\u015f bir i\u015flem veya kullan\u0131ma tabi tutulmas\u0131na ili\u015fkin g\u00fcmr\u00fck i\u015flemlerini, dolayl\u0131 temsil yoluyla takip eden ve sonu\u00e7land\u0131ran ve kendilerine M\u00fcste\u015farl\u0131k\u00e7a g\u00fcmr\u00fck m\u00fc\u015favirli\u011fi izin belgesi verilen serbest meslek sahiplerine G\u00fcmr\u00fck M\u00fc\u015faviri denilir.<\/p>\n<h2>G\u00fcmr\u00fck m\u00fc\u015favirli\u011fi hizmetleri nelerdir?<\/h2>\n<ul>\n<li>Faturan\u0131n d\u00fczenlenmesi<\/li>\n<li>G\u00fcmr\u00fck Beyannamesi tanzimi<\/li>\n<li>ATR \u2013EUR1- MEN\u015eE \u015eAHADETNAMES\u0130 vb. belgenin tanzimi ve Ticaret Odas\u0131 tasdiki<\/li>\n<li>\u0130hracat\u00e7\u0131 Birlikleri Tasdiki<\/li>\n<li>G\u00fcmr\u00fck Beyannamelerinin kapat\u0131l\u0131\u015f\u0131<\/li>\n<li>Ge\u00e7ici \u00e7\u0131k\u0131\u015flarda s\u00fcre takibi<\/li>\n<li>Evrak teslimat\u0131<\/li>\n<li>\u0130thalat G\u00fcmr\u00fcklemesi Hizmet \u0130\u00e7eri\u011fi<\/li>\n<li>Ordino al\u0131m\u0131<\/li>\n<li>\u0130thalat evraklar\u0131n\u0131n firman\u0131zdan al\u0131m\u0131<\/li>\n<li>G.T.\u0130.P Tespiti<\/li>\n<li>G\u00fcmr\u00fck Beyannamesi Tescili ve \u0130\u015flemlerin takibi<\/li>\n<li>Teminat Mektubu veya bloke \u00e7eklerin al\u0131m\u0131<\/li>\n<li>Maliyet Hesaplamas\u0131<\/li>\n<li>Kontrol Belgesi \u00e7\u0131kar\u0131lmas\u0131<\/li>\n<li>D.\u0130.\u0130.B ve YATIRIM TE\u015eV\u0130K BELGES\u0130 \u00e7\u0131kar\u0131lmas\u0131<\/li>\n<li>Teminat mektubu \u00e7\u00f6z\u00fcm\u00fc<\/li>\n<\/ul>\n<h3>Di\u011fer Hizmetler<\/h3>\n<ul>\n<li>Transit Ticaret<\/li>\n<li>G\u00fcmr\u00fck Mevzuat\u0131 Dan\u0131\u015fmanl\u0131\u011f\u0131<\/li>\n<li>Dahilde \u0130\u015fleme<\/li>\n<li>Hari\u00e7te i\u015fleme<\/li>\n<li>Serbest B\u00f6lge<\/li>\n<li>G\u00fcmr\u00fck Vergilerinden Muafiyet<\/li>\n<li>Hibe<\/li>\n<li>\u00d6zel Antrepo ( Fiktif )<\/li>\n<li>Ge\u00e7ici \u0130thalat<\/li>\n<li>G\u00fcmr\u00fck Antrepo<\/li>\n<li>Geri Gelen E\u015fya<\/li>\n<li>Posta G\u00fcmr\u00fck \u0130\u015flemleri<\/li>\n<li>Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131\u2019ndan Belge \u00c7\u0131karmak<\/li>\n<li>Tar\u0131m ve K\u00f6y \u0130\u015fleri Bakanl\u0131\u011f\u0131\u2019ndan Belge \u00e7\u0131karmak<\/li>\n<li>Sanayi Bakanl\u0131\u011f\u0131 nezdindeki i\u015flemler<\/li>\n<li>TSE ile ilgili hizmetler<\/li>\n<li>Deniz, Hava, Kara, Demiryolu Hizmetleri Organizasyonu<\/li>\n<li>Ticaret Odas\u0131 \u0130\u015flemleri, \u0130hracat\u00e7\u0131 Birlikleri \u00dcyelik \u0130\u015flemleri<\/li>\n<li>D\u0131\u015f Ticaret M\u00fcste\u015farl\u0131\u011f\u0131 G\u00f6zetim Belgesi M\u00fcracaatlar\u0131 ve Takip Hizmetleri<\/li>\n<\/ul>\n<h2>Kullan\u0131lan Belge \u00c7e\u015fitleri<\/h2>\n<p>D\u0131\u015f ticarette kullan\u0131lan belli ba\u015fl\u0131 belgeler ve k\u0131saca a\u00e7\u0131klamalar\u0131 a\u015fa\u011f\u0131da listelenmi\u015ftir:<\/p>\n<h3>A.T.A Karnesi<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cA.T.A Carnet\u201d; E\u015fyalar\u0131n g\u00fcmr\u00fck vergisine tabi olmadan ge\u00e7ici kabul\u00fcne imkan sa\u011flayan ve milli g\u00fcmr\u00fck belgesi yerine kullan\u0131lmak \u00fczere d\u00fczenlenen belgedir.<\/p>\n<h3>Analiz Raporu<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cCertificate of Analysis\u201d; Tahlil gerektiren, \u00f6zellikle g\u0131da ve kimyasal maddeler i\u00e7in gerekli olan rapordur.<\/p>\n<h3>A.TR. Dola\u015f\u0131m Belgesi<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cMovement Certificate\u201d; T\u00fcrkiye ile Avrupa Birli\u011fi\u2019nde serbest dola\u015f\u0131mda bulunan e\u015fyan\u0131n Katma Protokol\u2019de \u00f6ng\u00f6r\u00fclen tercihli rejimden yararlanabilmesi i\u00e7in ihracat\u00e7\u0131 \u00fclke yetkili kurulu\u015flar\u0131nca d\u00fczenlenen belgedir.<\/p>\n<h3>Bitki Sa\u011fl\u0131k Sertifikas\u0131<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cPhytosanitary certificate\u201d; Bitki veya bitkisel \u00fcr\u00fcnlerin tehlikeli hastal\u0131k, zararl\u0131 maddeler, ila\u00e7 kal\u0131nt\u0131lar\u0131 i\u00e7ermedi\u011fi ve ha\u015fereden korunmu\u015f oldu\u011funu g\u00f6steren belgedir.<\/p>\n<h3>\u00c7eki Listesi<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cWeight List\u201d; Mallar\u0131n y\u00fcklendi\u011fi ta\u015f\u0131tlar itibariyle her birim, paket, \u00e7uval vb. a\u011f\u0131rl\u0131\u011f\u0131n\u0131n ayr\u0131nt\u0131l\u0131 g\u00f6sterildi\u011fi listedir.<\/p>\n<h3>Koli\/Ambalaj Listesi<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cPacking List\u201d; \u0130hra\u00e7 edilecek \u00fcr\u00fcnlerin ambalaj\u0131, her bir kutu, balya veya \u00e7uval\u0131n i\u00e7inde neler oldu\u011fu ve y\u00fcklemeye konu kolilerin boyutlar\u0131 ve a\u011f\u0131rl\u0131\u011f\u0131 gibi detayl\u0131 bilgiler i\u00e7eren listedir.<\/p>\n<h3>EUR.1 Dola\u015f\u0131m Belgesi<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cMovement Certificate\u201d; EFTA \u00dclkeleri , T\u00fcrkiye ile Serbest Ticaret Anla\u015fmas\u0131 imzalam\u0131\u015f olan di\u011fer \u00fclkeler ile ticarette ve T\u00fcrkiye\u2019nin Avrupa Birli\u011fi ile demir \u00e7elik \u00fcr\u00fcnlerinde imzalad\u0131\u011f\u0131 anla\u015fma kapsam\u0131 \u00fcr\u00fcnlerin ticaretinde d\u00fczenlenen belgedir.<\/p>\n<h3>Ticari Fatura<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cCommercial Invoice\u201d; Sat\u0131lan mal\u0131n cinsi, ismi, miktar\u0131, birim sat\u0131\u015f fiyat\u0131 ve toplam bedeli gibi bilgileri g\u00f6steren mahallinde tanzim edilen kesin sat\u0131\u015f faturas\u0131d\u0131r.<\/p>\n<h3>Proforma Fatura<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cProforma Invoice\u201d; Sat\u0131c\u0131 taraf\u0131ndan al\u0131c\u0131ya g\u00f6nderilen bir sat\u0131\u015f teklifi ya da \u00f6n fatura niteli\u011findedir.<\/p>\n<h3>Konsolosluk Faturas\u0131<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cConsular Invoice\u201d; \u0130hracat\u00e7\u0131 firman\u0131n mal\u0131n\u0131 ihra\u00e7 edece\u011fi \u00fclkenin konsoloslu\u011fundan temin edece\u011fi bo\u015f fatura formunu doldurarak konsoloslu\u011fa tasdik etti\u011fi faturalard\u0131r.<\/p>\n<h3>Tasdikli Fatura<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cLegalized \/ Certified Invoice\u201d; \u0130hracat\u00e7\u0131 firma taraf\u0131ndan yabanc\u0131 al\u0131c\u0131ya kesilmi\u015f olan ticari faturan\u0131n, ithalat\u00e7\u0131 \u00fclkenin konsoloslu\u011fu taraf\u0131ndan onaylanmas\u0131 sonucunda tasdikli fatura elde edilmi\u015f olur.<\/p>\n<h3>Navlun Faturas\u0131<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cFreight Invoice\u201d; Navlun sat\u0131c\u0131 taraf\u0131ndan \u00f6dendi\u011finde d\u00fczenlenen ta\u015f\u0131ma \u00fccretini de g\u00f6sterir faturad\u0131r. Navlun tutar\u0131 mal bedeline dahil veya ayr\u0131 olarak g\u00f6sterilebilir.<\/p>\n<h3>G\u00f6zetim Belgesi<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201c\u201dInspection Certificate\u201d; Ticarete konu olan mal\u0131n sat\u0131\u015f s\u00f6zle\u015fmesinde \u00f6ng\u00f6r\u00fclen ko\u015fullara uygunlu\u011funu g\u00f6stermek amac\u0131yla bir g\u00f6zetim \u015firketi taraf\u0131ndan haz\u0131rlanan belgedir.<\/p>\n<h3>G\u00fcmr\u00fck Beyannamesi<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cCustoms Declaration Form\u201d; \u0130hracatta, G\u00fcmr\u00fck Mevzuat\u0131 uyar\u0131nca doldurularak ilgili ihracat\u00e7\u0131 birli\u011fi taraf\u0131ndan onaylanmas\u0131ndan sonra g\u00fcmr\u00fck idaresine sunulan belgedir.<\/p>\n<h3>Helal Belgesi<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cHelal Certificate\u201d; \u0130slam \u00fclkelerinin et ithalat\u0131nda talep ettikleri, kesimlerin islami kurallara uygun oldu\u011funu g\u00f6sterir belgedir.<\/p>\n<h3>Sevk Belgesi \u2013 Kon\u015fimento<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cBill of Lading \/ Consignment Note\u201d; \u0130hracat\u00e7\u0131 ile nakliyeye konu olan mallar\u0131 belli bir noktadan di\u011ferine ta\u015f\u0131yacak olan ta\u015f\u0131y\u0131c\u0131 aras\u0131nda yap\u0131lan ta\u015f\u0131ma s\u00f6zle\u015fmesidir.<\/p>\n<h3>Deniz Kon\u015fimentosu<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cMarine \/ Ocean Bill of Lading\u201d; Deniz ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda belge konusu mallar\u0131n ta\u015f\u0131nmak \u00fczere teslim al\u0131nd\u0131\u011f\u0131n\u0131 ya da y\u00fcklendi\u011fi kan\u0131tlayan belgedir.<\/p>\n<h3>Karayolu Ta\u015f\u0131ma Belgesi<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cRoad Waybill\u201d; Mallar\u0131n nakliyeci firma taraf\u0131ndan istenilen yere ta\u015f\u0131nmak \u00fczere teslim al\u0131nd\u0131\u011f\u0131n\u0131 g\u00f6steren belgedir.<\/p>\n<h3>Karma Ta\u015f\u0131ma Belgesi<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cCombined Billf of Lading\u201d; Belgeye konu mallar\u0131n ta\u015f\u0131mas\u0131nda birden fazla ta\u015f\u0131ma arac\u0131 s\u00f6z konusu oldu\u011fu durumlarda ta\u015f\u0131y\u0131c\u0131 taraf\u0131ndan y\u00fckletene verilen ve mallar\u0131n teslim al\u0131nd\u0131\u011f\u0131 yerden var\u0131\u015f yerine kadar ta\u015f\u0131naca\u011f\u0131n\u0131 g\u00f6steren belgedir.<\/p>\n<h3>Men\u015fe \u015eehadetnamesi<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cCertificate of Origin\u201d; D\u0131\u015f ticarete konu mallar\u0131n men\u015feini yani \u00fcretildi\u011fi \u00fclkeyi g\u00f6steren belgedir.<\/p>\n<h3>\u00d6zel Men\u015fe \u015eehadetnamesi \u2013 Form A<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cCertificate of Origin\u201d; Genel Preferanslar sisteminin sa\u011flad\u0131\u011f\u0131 tavizli g\u00fcmr\u00fck oranlar\u0131ndan yararlan\u0131lmas\u0131 i\u00e7in preferans tan\u0131yan \u00fclkelere yap\u0131lacak ihracatta d\u00fczenlenen men\u015fe \u015fehadetnamesidir.<\/p>\n<h3>Radyasyon Analiz Belgesi<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cRadiation Certificate\u201d; Tar\u0131m \u00fcr\u00fcnlerin kabul edilebilir orandan fazla radyasyon i\u00e7ermedi\u011fini veya radyasyonsuz oldu\u011funu kan\u0131tlayan belgedir.<\/p>\n<h3>Sigorta Poli\u00e7esi<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cInsurance Policy\u201d; Sigortal\u0131 ile sigorta firmas\u0131 aras\u0131nda yap\u0131lan s\u00f6zle\u015fme uyar\u0131nca sigortaya konu olan mal\u0131n risklere kar\u015f\u0131 sigorta edildi\u011fini kan\u0131tlayan ve taraflar\u0131n hak ve sorumluluklar\u0131n\u0131 g\u00f6steren belgedir.<\/p>\n<h3>T\u0131r Karnesi<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cTIR Carnet\u201d; 1959 y\u0131l\u0131nda Cenevre\u2019de imzalanan TIR s\u00f6zle\u015fmesine (Transit International Routier) \u00fcye olan \u00fclkeler aras\u0131nda uluslararas\u0131 nakliyat yapan ara\u00e7lar i\u00e7in kullan\u0131lan belgedir.<\/p>\n<h3>Havayolu Ta\u015f\u0131ma Senedi \/ Hava Kon\u015fimentosu<\/h3>\n<p>Uluslararas\u0131 terminolojide \u201cAirwaybill\u201d; Havayolu \u015firketlerince d\u00fczenlenen mallar\u0131n ta\u015f\u0131nmak \u00fczere teslim al\u0131nd\u0131\u011f\u0131n\u0131 g\u00f6steren belgedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>G\u00fcmr\u00fck nedir? Bir \u00fclkeye ithal edilen ya da ihra\u00e7 edilen e\u015fyadan y\u00fcr\u00fcrl\u00fckteki G\u00fcmr\u00fck Kanunlar\u0131 do\u011frultusunda al\u0131nan vergi, resim veya har\u00e7t\u0131r. G\u00fcmr\u00fck kavram\u0131, bu i\u015flemlerin yap\u0131ld\u0131\u011f\u0131 yer i\u00e7in de kullan\u0131lmaktad\u0131r. T\u00fcrkiye\u2019de g\u00fcmr\u00fck, G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u2019n\u0131n sorumlulu\u011funda \u00e7al\u0131\u015fan bir kurumdur. G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131n\u0131n Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname \u2013 KHK\/640 g\u00f6re ilgili birimin [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"http:\/\/ozgokglobal.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/144"}],"collection":[{"href":"http:\/\/ozgokglobal.com.tr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/ozgokglobal.com.tr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/ozgokglobal.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ozgokglobal.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=144"}],"version-history":[{"count":2,"href":"http:\/\/ozgokglobal.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/144\/revisions"}],"predecessor-version":[{"id":146,"href":"http:\/\/ozgokglobal.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/144\/revisions\/146"}],"wp:attachment":[{"href":"http:\/\/ozgokglobal.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}