{"id":11019,"date":"2017-08-08T05:55:50","date_gmt":"2017-08-08T05:55:50","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=11019"},"modified":"2017-08-08T05:55:50","modified_gmt":"2017-08-08T05:55:50","slug":"gumruksuz-satis-magazalari-yonetmeligi","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2017\/08\/gumruksuz-satis-magazalari-yonetmeligi\/","title":{"rendered":"G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131 Y\u00f6netmeli\u011fi"},"content":{"rendered":"

\"\"<\/a>G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131 08 A\u011fustos 2017 Tarihli Resmi Gazete Say\u0131:\u00a030148 G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131ndan: B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM Ama\u00e7, Kapsam, Dayanak ve Ta…<\/p>\n

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G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131 Y\u00f6netmeli\u011fi<\/strong><\/p>\n

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G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131<\/strong><\/p>\n

08 A\u011fustos 2017 Tarihli Resmi Gazete<\/p>\n

Say\u0131:\u00a030148<\/p>\n

G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131ndan:<\/strong><\/p>\n

B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar<\/strong><\/p>\n

Ama\u00e7 ve kapsam<\/b><\/p>\n

MADDE 1 \u2013\u00a0<\/b>(1) Bu Y\u00f6netmeli\u011fin amac\u0131; T\u00fcrkiye\u2019ye gelen veya T\u00fcrkiye\u2019den giden yolcular ile transit yolculara, diplomatik muafiyetten yararlananlara, yabanc\u0131 bas\u0131n yay\u0131n organlar\u0131n\u0131n yabanc\u0131 uyruklu mensuplar\u0131na, \u0130stanbul Bo\u011faz\u0131 ve \u00c7anakkale Bo\u011faz\u0131\u2019ndan transit ge\u00e7en gemilere ve G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca belirlenecek di\u011fer ki\u015filere sat\u0131\u015f yapmak \u00fczere g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 ve bunlar\u0131n depolar\u0131n\u0131n a\u00e7\u0131l\u0131\u015f\u0131na, i\u015fleyi\u015fine ve buralardan e\u015fya sat\u0131\u015f\u0131na ili\u015fkin usul ve esaslar\u0131 d\u00fczenlemektir.<\/p>\n

Dayanak<\/b><\/p>\n

MADDE 2 \u2013\u00a0<\/b>(1) Bu Y\u00f6netmelik, 27\/10\/1999 tarihli ve\u00a04458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun<\/a><\/strong>\u00a095 inci maddesinin birinci f\u0131kras\u0131 ve 176 nc\u0131 maddesinin ikinci f\u0131kras\u0131 ile 29\/9\/2009 tarihli ve\u00a02009\/15481 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131\u00a0<\/a><\/strong>ile y\u00fcr\u00fcrl\u00fc\u011fe konulan 4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Karar\u0131n 64 \u00fcnc\u00fc maddesi ve 134 \u00fcnc\u00fc maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131na dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Tan\u0131mlar<\/b><\/p>\n

MADDE 3 \u2013\u00a0<\/b>(1) 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununda yer alan tan\u0131mlara ilave olarak bu Y\u00f6netmelikte ge\u00e7en;<\/p>\n

a) Bakanl\u0131k: G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131n\u0131,<\/p>\n

b) B\u0130LGE sistemi: Bilgisayarl\u0131 g\u00fcmr\u00fck etkinlikleri yaz\u0131l\u0131m\u0131n\u0131,<\/p>\n

c) B\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fc: G\u00fcmr\u00fck ve Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc,<\/p>\n

\u00e7) Depo: Ayn\u0131 firman\u0131n \u00e7e\u015fitli yerlerde bulunan ma\u011fazalar\u0131n\u0131n stok ihtiyac\u0131n\u0131 kar\u015f\u0131lamak amac\u0131yla e\u015fya konulan ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu ile 7\/10\/2009 tarihli ve 27369 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0G\u00fcmr\u00fck Y\u00f6netmeli\u011finin<\/a><\/strong>\u00a0ilgili maddelerinde belirtilen \u00f6zellikleri ta\u015f\u0131yan ve \u00f6zel antrepo say\u0131lan yerleri,<\/p>\n

d) Gemilere sat\u0131\u015f ma\u011fazas\u0131: \u0130stanbul Bo\u011faz\u0131 ve \u00c7anakkale Bo\u011faz\u0131\u2019ndan transit ge\u00e7en gemiler ile yurtd\u0131\u015f\u0131na sefer yapmak \u00fczere ma\u011fazan\u0131n bulundu\u011fu limandan hareket eden yerli ve yabanc\u0131 gemilere kumanya olarak sat\u0131\u015f yapmak \u00fczere a\u00e7\u0131lan ve \u00f6zel antrepo say\u0131lan yerleri,<\/p>\n

e) Genel M\u00fcd\u00fcrl\u00fck: G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc,<\/p>\n

f) G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131 (ma\u011faza): 1 inci maddede belirtilen ki\u015filere sat\u0131\u015f yapmak \u00fczere a\u00e7\u0131lmas\u0131na ve i\u015fletilmesine izin verilen ve \u00f6zel antrepo say\u0131lan yerleri,<\/p>\n

g) G\u00fcmr\u00fck Y\u00f6netmeli\u011fi: 7\/10\/2009 tarihli ve 27369 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fck Y\u00f6netmeli\u011fini,<\/p>\n

\u011f) Kanun: 27\/10\/1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununu,<\/p>\n

h) Karar: 29\/9\/2009 tarihli ve 2009\/15481 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan 4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Karar\u0131,<\/p>\n

\u0131) U\u00e7akta sat\u0131\u015f ma\u011fazas\u0131: Yolculara u\u00e7ak i\u00e7inde sat\u0131lmak amac\u0131yla sadece yabanc\u0131 \u00fclkelere sefer yapan u\u00e7aklara e\u015fya teslimi yapmak \u00fczere hava hudut kap\u0131lar\u0131nda yolculardan ar\u0131nd\u0131r\u0131lm\u0131\u015f yerlerde a\u00e7\u0131lan ve \u00f6zel antrepo say\u0131lan yerleri,<\/p>\n

i) Yolcu: 29\/9\/2009 tarihli ve 2009\/15481 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan 4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Karar\u2019\u0131n 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (bb) bendinde belirtilen ki\u015fileri,<\/p>\n

ifade eder.<\/p>\n

(2) Bu Y\u00f6netmelikte ge\u00e7en \u201cma\u011faza\u201d ve \u201cg\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131\u201d at\u0131flar\u0131 aksi belirtilmedik\u00e7e gemilere sat\u0131\u015f ma\u011fazas\u0131n\u0131 ve u\u00e7akta sat\u0131\u015f ma\u011fazas\u0131n\u0131 da kapsar.<\/p>\n

\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

Ba\u015fvuru Ko\u015fullar\u0131, Faaliyet Konular\u0131<\/strong><\/p>\n

Ma\u011faza ve depo a\u00e7\u0131labilecek yerler<\/b><\/p>\n

MADDE 4 \u2013<\/b>\u00a0(1) A\u00e7\u0131lmas\u0131 talep edilen ma\u011faza veya depolar kara, hava, deniz ve demiryolu hudut kap\u0131lar\u0131 itibar\u0131yla T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinden \u00e7\u0131k\u0131\u015f ve T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine giri\u015f yerleri i\u00e7inde yer al\u0131r. Hava ve deniz hudut kap\u0131lar\u0131nda, liman sahas\u0131 i\u00e7erisinde olmak \u015fart\u0131yla, depolar, u\u00e7akta sat\u0131\u015f ma\u011fazalar\u0131 ve gemilere sat\u0131\u015f ma\u011fazalar\u0131n\u0131n yolcu giri\u015f ve \u00e7\u0131k\u0131\u015f\u0131 yap\u0131lan yerler d\u0131\u015f\u0131nda a\u00e7\u0131lmas\u0131na izin verilebilir. Giri\u015f ve \u00e7\u0131k\u0131\u015f ma\u011fazalar\u0131 ayr\u0131 ayr\u0131 a\u00e7\u0131l\u0131r ve i\u015fletilir; ancak giri\u015f ve \u00e7\u0131k\u0131\u015f\u0131n fiziki olarak ayr\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131na g\u00fcmr\u00fck idaresince kanaat getirilen yerlerde, ma\u011fazalar\u0131n giri\u015f-\u00e7\u0131k\u0131\u015fa hizmet verecek \u015fekilde tek bir ma\u011faza olarak a\u00e7\u0131lmas\u0131na Genel M\u00fcd\u00fcrl\u00fck\u00e7e izin verilebilir.<\/p>\n

(2) Hudut kap\u0131lar\u0131nda yolcular ile nakil vas\u0131tas\u0131 s\u00fcr\u00fcc\u00fc ve hizmetlilerine sat\u0131\u015f yapmak \u00fczere; giri\u015fte ma\u011faza a\u00e7\u0131labilmesi i\u00e7in ba\u015fvuru tarihinden \u00f6nceki aydan ba\u015flamak \u00fczere son on iki ay ya da bir \u00f6nceki takvim y\u0131l\u0131 i\u00e7inde toplam en az 30.000 yolcu, nakil vas\u0131tas\u0131 s\u00fcr\u00fcc\u00fc ve hizmetlisinin giri\u015f; \u00e7\u0131k\u0131\u015fta ma\u011faza a\u00e7\u0131labilmesi i\u00e7in ba\u015fvuru tarihinden \u00f6nceki aydan ba\u015flamak \u00fczere son on iki ay ya da bir \u00f6nceki takvim y\u0131l\u0131 i\u00e7inde toplam en az 10.000 yolcu, nakil vas\u0131tas\u0131 s\u00fcr\u00fcc\u00fc ve hizmetlisinin \u00e7\u0131k\u0131\u015f yapm\u0131\u015f olmas\u0131 gerekir.<\/p>\n

(3) Ankara ve \u0130stanbul\u2019daki hava hudut kap\u0131lar\u0131nda yolcu giri\u015fi yap\u0131lan yerlerde bulunan ma\u011fazalardan, diplomatik muafiyetlerden yararlananlar ile yabanc\u0131 bas\u0131n yay\u0131n organlar\u0131n\u0131n yabanc\u0131 uyruklu mensuplar\u0131na sat\u0131\u015f yap\u0131labilir.<\/p>\n

(4) \u0130stanbul Bo\u011faz\u0131 ve \u00c7anakkale Bo\u011faz\u0131\u2019ndan transit ge\u00e7en gemiler ile yurtd\u0131\u015f\u0131na sefer yapmak \u00fczere ma\u011fazan\u0131n bulundu\u011fu limandan hareket eden yerli ve yabanc\u0131 gemilere kumanya olarak sat\u0131\u015f yapmak \u00fczere \u0130stanbul Bo\u011faz\u0131\u2019nda bir adet, \u00c7anakkale Bo\u011faz\u0131\u2019nda bir adet olmak \u00fczere toplam iki adet gemilere sat\u0131\u015f ma\u011fazas\u0131 a\u00e7\u0131lmas\u0131na izin verilebilir.<\/p>\n

Tek i\u015fletmeci<\/b><\/p>\n

MADDE 5 \u2013\u00a0<\/b>(1) G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131 a\u00e7\u0131lmak istenilen her bir hudut kap\u0131s\u0131 ve yerde ma\u011faza i\u015fletmecili\u011fi tek bir i\u015fletmeci taraf\u0131ndan yap\u0131l\u0131r. Her bir hudut kap\u0131s\u0131 ve yerde bulunan ma\u011faza i\u00e7in a\u00e7ma izni ba\u015fvurular\u0131 ayr\u0131 ayr\u0131 yap\u0131larak sonu\u00e7land\u0131r\u0131l\u0131r.<\/p>\n

(2) Hava hudut kap\u0131lar\u0131nda, \u00e7\u0131k\u0131\u015fa y\u00f6nelik ma\u011fazalarla s\u0131n\u0131rl\u0131 olarak, bu yerdeki tek i\u015fletmeci ile i\u015fletme s\u00f6zle\u015fmesi bulunan ve 6 nc\u0131 maddede belirtilen \u015fartlar\u0131 ta\u015f\u0131yan firmalara alkoll\u00fc i\u00e7ki, t\u00fct\u00fcn ve t\u00fct\u00fcn mamulleri d\u0131\u015f\u0131nda e\u015fya sat\u0131\u015f\u0131 yapmak \u00fczere ma\u011faza a\u00e7ma izni verilebilir.<\/p>\n

(3) Hava hudut kap\u0131lar\u0131nda u\u00e7akta sat\u0131\u015f ma\u011fazas\u0131 i\u015fletmecili\u011fi, her bir hudut kap\u0131s\u0131 itibar\u0131yla tek bir i\u015fletmeci taraf\u0131ndan yap\u0131l\u0131r.<\/p>\n

(4) Kamu kurum ve kurulu\u015flar\u0131 ile belediyeler, 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131nda say\u0131lan yerlerde bulunan ve m\u00fclkiyetleri veya tasarruflar\u0131 alt\u0131nda bulundurduklar\u0131 ta\u015f\u0131nmazlar\u0131, Bakanl\u0131ktan g\u00f6r\u00fc\u015f al\u0131nmas\u0131 suretiyle g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131 i\u015fletmek \u00fczere tek bir i\u015fletmeci taraf\u0131ndan i\u015fletilmek \u015fart\u0131 ile ilgili ihale mevzuat\u0131 \u00e7er\u00e7evesinde kiraya verebilir. \u00d6zel hukuk t\u00fczel ki\u015fileri, kamu kurum ve kurulu\u015flar\u0131 ile belediyeler taraf\u0131ndan kendilerine kiralanan bu yerlerdeki ta\u015f\u0131nmazlar\u0131, g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131 i\u015fletmek \u00fczere \u00f6zel hukuk s\u00f6zle\u015fmeleri \u00e7er\u00e7evesinde \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kiralayabilir.<\/p>\n

Ma\u011faza ve depo a\u00e7ma izni i\u00e7in ba\u015fvuruda bulunabilecekler<\/b><\/p>\n

MADDE 6 \u2013<\/b>\u00a0(1) Bu Y\u00f6netmelik h\u00fck\u00fcmleri uyar\u0131nca ma\u011faza ve depo a\u00e7ma izni verilebilecek olanlar \u015funlard\u0131r:<\/p>\n

a) Kamu kurulu\u015flar\u0131,<\/p>\n

b) Asgari be\u015f y\u0131ld\u0131r faaliyette bulunan, \u00f6denmi\u015f sermayeleri ve ihtiyatlar\u0131 toplam\u0131 en az 1.000.000 (bir milyon) TL ve son be\u015f y\u0131lda tahakkuk eden kurumlar vergisinin basit ortalamas\u0131 en az 50.000 (elli bin) TL olan limited veya anonim \u015firketler.<\/p>\n

(2) Bu Y\u00f6netmeli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi y\u0131l\u0131 izleyen y\u0131llarda yap\u0131lan ba\u015fvurularda, birinci f\u0131kra uyar\u0131nca son be\u015f y\u0131lda tahakkuk eden kurumlar vergisinin basit ortalamas\u0131 olarak aranacak tutar, ba\u015fvurudan \u00f6nceki y\u0131lda uygulanan tutar\u0131n Maliye Bakanl\u0131\u011f\u0131nca yine o y\u0131l i\u00e7in tespit ve ilan olunan yeniden de\u011ferleme oran\u0131nda artt\u0131r\u0131lmas\u0131 suretiyle hesaplan\u0131r.<\/p>\n

(3) Ma\u011faza veya depo a\u00e7ma izni almak \u00fczere ba\u015fvuracak t\u00fczel ki\u015filerin y\u00f6netim kurulu \u00fcyeleri, sermayesinin y\u00fczde onundan fazlas\u0131na sahip ger\u00e7ek ki\u015filer ile g\u00fcmr\u00fck ve d\u0131\u015f ticaret i\u015flemlerinde temsil yetkisini haiz \u00e7al\u0131\u015fanlar\u0131n\u0131n ile limited \u015firketlerde ortaklar ile \u015firket m\u00fcd\u00fcr\u00fcn\u00fcn, affa u\u011fram\u0131\u015f olsalar dahi devletin g\u00fcvenli\u011fine kar\u015f\u0131 su\u00e7lar, anayasal d\u00fczene ve bu d\u00fczenin i\u015fleyi\u015fine kar\u015f\u0131 su\u00e7lar, devlet s\u0131rlar\u0131na kar\u015f\u0131 su\u00e7lar ve casusluk, uluslararas\u0131 su\u00e7lar, zimmet, irtikap, r\u00fc\u015fvet, g\u00fcveni k\u00f6t\u00fcye kullanma, h\u0131rs\u0131zl\u0131k, doland\u0131r\u0131c\u0131l\u0131k, sahtecilik, inanc\u0131 k\u00f6t\u00fcye kullanma, hileli iflas, yalan tan\u0131kl\u0131k, su\u00e7 uydurma ve iftira su\u00e7lar\u0131 ile ihaleye fesat kar\u0131\u015ft\u0131rma, edimin ifas\u0131na fesat kar\u0131\u015ft\u0131rma, su\u00e7tan kaynaklanan mal varl\u0131\u011f\u0131 de\u011ferlerini aklama su\u00e7lar\u0131ndan m\u00fclga 1\/3\/1926 tarihli ve 765 say\u0131l\u0131 T\u00fcrk Ceza Kanunu ile 26\/9\/2004 tarihli ve 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanununa, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 veya vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na te\u015febb\u00fcs su\u00e7lar\u0131ndan 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununa, m\u00fclga 7\/1\/1932 tarihli ve 1918 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n Men ve Takibine Dair Kanuna, m\u00fclga 10\/7\/2003 tarihli ve 4926 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununa, 21\/3\/2007 tarihli ve 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununa, 19\/4\/1990 tarihli ve 3628 say\u0131l\u0131 Mal Bildiriminde Bulunulmas\u0131, R\u00fc\u015fvet ve Yolsuzluklarla M\u00fccadele Kanununa, 20\/2\/1930 tarihli ve 1567 say\u0131l\u0131 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanuna, 4\/12\/2003 tarihli ve 5015 say\u0131l\u0131 Petrol Piyasas\u0131 Kanununa, 11\/10\/2006 tarihli ve 5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanuna, 12\/6\/1933 tarihli ve 2313 say\u0131l\u0131 Uyu\u015fturucu Maddelerin Murakabesi Hakk\u0131nda Kanuna ve 3\/6\/1986 tarihli ve 3298 say\u0131l\u0131 Uyu\u015fturucu Maddelerle ilgili Kanuna muhalefetten ve 12\/4\/1991 tarihli ve 3713 say\u0131l\u0131 Ter\u00f6rle M\u00fccadele Kanunu kapsam\u0131 su\u00e7lardan ceza veya mahk\u00fbmiyet karar\u0131 bulunmamas\u0131 \u015fartt\u0131r.<\/p>\n

(4) Ma\u011faza veya depo a\u00e7ma izni almak \u00fczere ba\u015fvuracak limited veya anonim \u015firketlerin, g\u00fcmr\u00fck mevzuat\u0131 uyar\u0131nca kesinle\u015fmi\u015f vergi ve ceza borcu ile vergi mevzuat\u0131 uyar\u0131nca kesinle\u015fmi\u015f vergi borcu bulunmamas\u0131 \u015fartt\u0131r.<\/p>\n

\u00d6n izin ba\u015fvurusu, ba\u015fvuruda aranan belgeler ve ba\u015fvurunun de\u011ferlendirilmesi<\/b><\/p>\n

MADDE 7 \u2013<\/b>\u00a0(1) 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131nda belirtilen yerlerde ma\u011faza veya depo a\u00e7\u0131lmas\u0131 talebinde bulunan ilgililerce, ma\u011faza veya depo olarak a\u00e7\u0131lmak istenilen yeri g\u00f6steren resm\u00ee plan veya kroki, s\u00f6z konusu yerin m\u00fclkiyetinin veya \u00fczerindeki s\u0131n\u0131rl\u0131 ayn\u00ee hakk\u0131n ba\u015fvuru sahibine ait oldu\u011funu belgeleyen tapu sicil \u00f6rne\u011fi veya kira s\u00f6zle\u015fmesi ve i\u015fletici firma taraf\u0131ndan doldurulan ve g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce de kontrol edilerek onaylanan Ek-1\u2019de yer alan ba\u015fvuru formu ile birlikte g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne \u00f6n izin ba\u015fvurusunda bulunulur. G\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce gerekli de\u011ferlendirmeler yap\u0131larak belgeler b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fcne iletilir. Ba\u015fvuru, b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fc g\u00f6r\u00fc\u015f\u00fc ile birlikte Genel M\u00fcd\u00fcrl\u00fc\u011fe intikal ettirilir. Genel M\u00fcd\u00fcrl\u00fck\u00e7e, ma\u011faza veya depo a\u00e7\u0131lmak istenilen yerin, bina veya eklentisinin fiziki durumu, hudut kap\u0131s\u0131nda gerekli yolcu say\u0131s\u0131n\u0131n sa\u011flan\u0131p sa\u011flanmad\u0131\u011f\u0131, s\u00f6z konusu hudut kap\u0131s\u0131nda g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131na ihtiya\u00e7 olup olmad\u0131\u011f\u0131 ve g\u00fcmr\u00fck g\u00f6zetimi ile denetiminin sa\u011flanmas\u0131 y\u00f6nlerinden yap\u0131lacak de\u011ferlendirme sonucunda ma\u011faza veya depo a\u00e7\u0131lmas\u0131na \u00f6n izin verilip verilmedi\u011fi ilgilisine yaz\u0131l\u0131 olarak bildirilir. \u00d6n izin ba\u015fvurusunun uygun bulunmas\u0131, ma\u011faza veya depoya a\u00e7\u0131l\u0131\u015f izni verilece\u011fi anlam\u0131na gelmez.<\/p>\n

(2) Birinci f\u0131kra \u00e7er\u00e7evesinde \u00f6n izin ba\u015fvurusu uygun bulunan ma\u011faza veya depo a\u00e7ma izni ba\u015fvurusunda bulunacak ki\u015filerin, \u00f6n izin ba\u015fvurusu s\u0131ras\u0131nda sunulanlar d\u0131\u015f\u0131nda, a\u015fa\u011f\u0131da belirtilen belgeleri as\u0131l veya noter onayl\u0131 olmak \u00fczere haz\u0131rlayarak ma\u011faza veya deponun denetimi alt\u0131nda bulunaca\u011f\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne m\u00fcracaat etmeleri gerekir.<\/p>\n

a) Y\u00f6netim kurulu \u00fcyeleri, g\u00fcmr\u00fck ve d\u0131\u015f ticaret i\u015flemlerinde \u015firketi temsile yetkili ki\u015filer ile \u015firket sermayesinin % 10 veya daha fazlas\u0131na sahip ger\u00e7ek ki\u015filer ile limited \u015firketlerde ortaklar ile \u015firket m\u00fcd\u00fcr\u00fcn\u00fcn, ba\u015fvuru tarihinden geriye d\u00f6n\u00fck en ge\u00e7 iki ay i\u00e7inde al\u0131nm\u0131\u015f adl\u00ee sicil belgeleri,<\/p>\n

b) Kesinle\u015fmi\u015f vergi borcu bulunmad\u0131\u011f\u0131na dair ilgili vergi dairesinden al\u0131nacak yaz\u0131,<\/p>\n

c) Ma\u011faza veya depo olarak a\u00e7\u0131l\u0131p i\u015fletilecek yerin m\u00fclkiyetinin veya \u00fczerindeki s\u0131n\u0131rl\u0131 ayn\u00ee hakk\u0131n ba\u015fvuru sahibine ait oldu\u011funu belgeleyen tapu sicil \u00f6rne\u011fi veya kira s\u00f6zle\u015fmesi,<\/p>\n

\u00e7) Ma\u011faza veya deponun bulundu\u011fu bina ve eklentilerinin yerini, cinsini, alan\u0131n\u0131 ve hacmini, i\u00e7 ve d\u0131\u015f tertiplerini g\u00f6steren resm\u00ee plan veya krokileri ile ma\u011faza veya deponun i\u00e7 ve d\u0131\u015f foto\u011fraflar\u0131,<\/p>\n

d) Yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015faviri tespit raporu,<\/p>\n

e) Ticaret sicil gazetesi,<\/p>\n

f) \u0130mza sirk\u00fcleri,<\/p>\n

g) Kay\u0131tl\u0131 olunan Odadan al\u0131nacak faaliyet belgesi,<\/p>\n

\u011f) 6 nc\u0131 maddenin birinci f\u0131kras\u0131n\u0131n (b) bendinde belirtilen sermaye ve kurumlar vergisi \u015fart\u0131n\u0131n kar\u015f\u0131land\u0131\u011f\u0131n\u0131 g\u00f6sterir belgeler,<\/p>\n

h) 213 say\u0131l\u0131 Vergi Usul Kanununun 359 uncu maddesinde (1\/1\/1999 tarihinden \u00f6nceki d\u00f6nem i\u00e7in ayn\u0131 Kanunun 344 \u00fcnc\u00fc maddesinin 1 ila 6 numaral\u0131 bentlerinde) belirtilen fiilleri i\u015flememi\u015f oldu\u011funa dair vergi dairesinden al\u0131nacak yaz\u0131.<\/p>\n

(3) Gemilere sat\u0131\u015f ma\u011fazas\u0131 a\u00e7ma izni almak i\u00e7in ba\u015fvuracaklarda ayr\u0131ca a\u015fa\u011f\u0131daki \u015fartlar da aran\u0131r.<\/p>\n

a) G\u00fcmr\u00fck denetimine tabi gemilere sefer yapacak deniz ara\u00e7lar\u0131na mahsus izin belgesi bulunan en az bir adet deniz hizmet teknesi bulunmas\u0131,<\/p>\n

b) Ma\u011faza ad\u0131na d\u00fczenlenmi\u015f VHF cihaz\u0131 (deniz haberle\u015fme cihaz\u0131) i\u015fletme izni bulunmas\u0131,<\/p>\n

c) Deniz Ticaret Odas\u0131na kay\u0131tl\u0131 olunmas\u0131.<\/p>\n

(4) Kamu kurulu\u015flar\u0131ndan, bu stat\u00fclerine ili\u015fkin belgeleri ibraz etmeleri ko\u015fulu ile sadece ikinci f\u0131kran\u0131n (c), (\u00e7) ve (d) bentlerinde belirtilen belgeler aran\u0131r.<\/p>\n

(5) Ma\u011faza veya depo a\u00e7ma izni almak \u00fczere ba\u015fvuracak t\u00fczel ki\u015filerin y\u00f6netim kurulu \u00fcyeleri ve \u015firket sermayesinin %10 undan fazlas\u0131na sahip ortaklar aras\u0131ndan yurt d\u0131\u015f\u0131nda ikamet eden yabanc\u0131 \u015fah\u0131slar\u0131n, yurt d\u0131\u015f\u0131nda ikamet ettiklerine dair ilgili makamlardan al\u0131nan resmi bir belge ibraz etmeleri halinde adl\u00ee sicil belgesi aranmaks\u0131z\u0131n bu ki\u015filerin yaz\u0131l\u0131 beyanlar\u0131na itibar edilir.<\/p>\n

(6) G\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce ba\u015fvuru belgeleri as\u0131l ve suretleri de kar\u015f\u0131la\u015ft\u0131r\u0131larak incelenir, eksiklikleri varsa tamamlatt\u0131r\u0131l\u0131r ve birer \u00f6rnekleri m\u00fcd\u00fcrl\u00fck\u00e7e onaylanarak dosyas\u0131nda saklan\u0131r. Ayr\u0131ca g\u00fcmr\u00fck mevzuat\u0131ndan kaynaklanan kesinle\u015fmi\u015f g\u00fcmr\u00fck vergi ve ceza borcu bulunup bulunmad\u0131\u011f\u0131 Bakanl\u0131k sistemleri \u00fczerinden tespit edilerek, g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce olu\u015fturulacak heyet taraf\u0131ndan haz\u0131rlanan g\u00f6rg\u00fc raporu ile birlikte b\u00fct\u00fcn belgeler, konuya ili\u015fkin g\u00f6r\u00fc\u015f\u00fcn\u00fc de belirterek ba\u011fl\u0131 bulundu\u011fu b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fcne g\u00f6nderilir. B\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fc gerekli incelemeyi yapar, g\u00f6r\u00fc\u015f\u00fcn\u00fc de belirtmek suretiyle belgeleri de\u011ferlendirilmek \u00fczere Genel M\u00fcd\u00fcrl\u00fc\u011fe intikal ettirir. Ba\u015fvurular Genel M\u00fcd\u00fcrl\u00fck\u00e7e sonu\u00e7land\u0131r\u0131l\u0131r.<\/p>\n

(7) Ba\u015fvurusu uygun bulunarak a\u00e7ma ve i\u015fletme izni verilen ma\u011faza ve depolar i\u00e7in Ek-2\u2019de yer alan ve g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce haz\u0131rlanacak yaz\u0131ya istinaden 2\/7\/1964 tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanunu uyar\u0131nca tahsili gereken harc\u0131n pe\u015fin olarak tahsilini m\u00fcteakip g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce Ek-3\u2019te yer alan a\u00e7ma ve i\u015fletme izin belgesi d\u00fczenlenir.<\/p>\n

(8) Ma\u011faza a\u00e7\u0131l\u0131s\u0131na ili\u015fkin istenen belgelere elektronik sistemler \u00fczerinden eri\u015filebilmesi halinde bunlar\u0131n k\u00e2\u011f\u0131t n\u00fcshalar\u0131 aranmaz.<\/p>\n

(9) G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131 ve deposu a\u00e7ma ve i\u015fletme izinleri, a\u00e7ma ve i\u015fletme izin belgesinin d\u00fczenlendi\u011fi tarihten itibaren be\u015f y\u0131l ge\u00e7erli olacak \u015fekilde verilir. S\u00fcre sonunda faaliyetine devam etmek isteyen ma\u011faza i\u015fleticileri a\u00e7ma ve i\u015fletme iznine ili\u015fkin y\u00fcr\u00fcrl\u00fckte olan mevzuata uygun \u015fartlar\u0131n sa\u011fland\u0131\u011f\u0131n\u0131 g\u00f6steren belgeleri ba\u011fl\u0131 olduklar\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne ibraz ederek a\u00e7ma ve i\u015fletme izninin ge\u00e7erlilik s\u00fcresinin uzat\u0131lmas\u0131n\u0131 talep ederler. S\u00f6z konusu talep, iznin sona erdi\u011fi tarihten en erken d\u00f6rt ay, en ge\u00e7 bir ay \u00f6nce yap\u0131l\u0131r. Bir aydan sonra yap\u0131lan ba\u015fvurularda gecikme s\u00fcresi kadar ma\u011faza ve\/veya depoya e\u015fya giri\u015fi durdurulur. Talep g\u00fcmr\u00fck ve b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn g\u00f6r\u00fc\u015f\u00fc ile birlikte Bakanl\u0131\u011fa aktar\u0131larak nihai de\u011ferlendirme Bakanl\u0131k\u00e7a yap\u0131l\u0131r. Talebin uygun bulunmas\u0131 halinde izin belgesinin ge\u00e7erlilik s\u00fcresi be\u015f y\u0131l uzat\u0131l\u0131r. S\u00fcre sonunda y\u00fcr\u00fcrl\u00fckte olan mevzuata uygun \u015fartlar\u0131 yerine getirmeyen ma\u011faza ve depolar\u0131n a\u00e7ma ve i\u015fletme izinleri iptal edilir.<\/p>\n

Faaliyete ge\u00e7ebilmek i\u00e7in aranan \u015fartlar<\/b><\/p>\n

MADDE 8 \u2013\u00a0<\/b>(1) Faaliyete ge\u00e7ebilmek i\u00e7in kamu kurulu\u015flar\u0131 hari\u00e7, ma\u011faza ve depolar\u0131n faaliyet konular\u0131 ve yerlerine g\u00f6re Kanun uyar\u0131nca aranacak vergi ve cezaya kar\u015f\u0131l\u0131k olmak \u00fczere, G\u00fcmr\u00fck Y\u00f6netmeli\u011fi uyar\u0131nca kabul olunabilecek t\u00fcrde ve bu Y\u00f6netmeli\u011fin teminatla ilgili h\u00fck\u00fcmleri \u00e7er\u00e7evesinde teminat verilmesi gerekir.<\/p>\n

(2) Ma\u011faza ve depo a\u00e7ma izni verilenlerin izin yaz\u0131s\u0131n\u0131n kendilerine tebli\u011f tarihini izleyen g\u00fcnden itibaren alt\u0131 ay i\u00e7inde faaliyete ge\u00e7meleri gerekir. M\u00fccbir sebep ve beklenmeyen haller d\u0131\u015f\u0131nda, bu s\u00fcre i\u00e7inde faaliyete ge\u00e7ilmemesi h\u00e2linde verilen izin iptal edilir ve al\u0131nan teminat iade edilir. Bu durumda ma\u011faza ve depo a\u00e7mak i\u00e7in yeniden ba\u015fvuru yap\u0131labilir.<\/p>\n

(3) A\u00e7ma izni verilen ma\u011fazalar\u0131n, Bakanl\u0131k\u00e7a uygulamaya konulan ve ma\u011fazalardan yap\u0131lan sat\u0131\u015flar\u0131n g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc, ilgili b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fc ve Genel M\u00fcd\u00fcrl\u00fck\u00e7e takip edilebilmesini sa\u011flayan bilgisayar sistemine d\u00e2hil olmas\u0131 gerekir.<\/p>\n

(4) Yap\u0131lacak inceleme sonucunda, ma\u011faza a\u00e7\u0131lmak istenilen yerin fizik\u00ee ko\u015fullar\u0131n\u0131n g\u00fcmr\u00fck idaresinin denetimini g\u00fc\u00e7le\u015ftirece\u011finin veya g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn personel ve fizik\u00ee imk\u00e2nlar\u0131n\u0131n denetim i\u00e7in yeterli olmayaca\u011f\u0131n\u0131n anla\u015f\u0131ld\u0131\u011f\u0131 hallerde, ma\u011faza a\u00e7\u0131lmas\u0131na izin verilmesi veya a\u00e7ma izni verilmi\u015f ma\u011fazan\u0131n faaliyete ge\u00e7ebilmesi i\u00e7in bu eksikliklerin giderilmesi \u015fartt\u0131r.<\/p>\n

(5) G\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce, gerekli \u015fartlar\u0131 sa\u011flayarak faaliyete ge\u00e7en ma\u011fazalara ili\u015fkin faaliyete ge\u00e7me tarihini de i\u00e7erecek \u015fekilde b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fc arac\u0131l\u0131\u011f\u0131yla Genel M\u00fcd\u00fcrl\u00fc\u011fe bilgi verilir.<\/p>\n

Y\u0131ll\u0131k kontroller ve ma\u011fazalarda yap\u0131lacak de\u011fi\u015fiklikler<\/b><\/p>\n

MADDE 9 \u2013<\/b>\u00a0(1) 7 nci maddenin ikinci f\u0131kras\u0131n\u0131n (a) bendinde say\u0131lan ki\u015filerin adl\u00ee sicil belgelerinin her y\u0131l Ocak ay\u0131 sonuna kadar ilgili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne ibraz edilmesi gerekir. Ayn\u0131 i\u015fletmecinin, bir g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetiminde birden fazla ma\u011faza veya deposu bulunmas\u0131 durumunda, adl\u00ee sicil belgesinin birer adet asl\u0131n\u0131n ibraz\u0131 yeterli olup, di\u011fer ma\u011faza veya depo dosyalar\u0131na s\u00f6z konusu belgenin fotokopi ile \u00e7o\u011falt\u0131lm\u0131\u015f \u00f6rne\u011fi konulabilir.<\/p>\n

(2) 6 nc\u0131 maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda say\u0131lan ki\u015filerin ayn\u0131 f\u0131krada yer alan fiil veya su\u00e7lardan mahk\u00fbm oldu\u011funun veya ceza ald\u0131\u011f\u0131n\u0131n tespiti h\u00e2linde durum b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fc arac\u0131l\u0131\u011f\u0131yla Genel M\u00fcd\u00fcrl\u00fc\u011fe gecikmeksizin bildirilir.<\/p>\n

(3) S\u00fcresi bir y\u0131ldan uzun olan kira s\u00f6zle\u015fmelerinin ge\u00e7erlilik s\u00fcresi i\u00e7inde her y\u0131l ibraz edilmesine gerek olmamakla birlikte, s\u00f6zle\u015fme s\u00fcresinin bitimini m\u00fcteakip yeni s\u00f6zle\u015fmenin g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne sunulmas\u0131 gerekir.<\/p>\n

(4) Ma\u011fazalar i\u00e7in 492 say\u0131l\u0131 Har\u00e7lar Kanunu uyar\u0131nca her y\u0131l Ocak ay\u0131 i\u00e7inde \u00f6denmesi gereken i\u015fletme harc\u0131n\u0131n \u00f6denip \u00f6denmedi\u011fi g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce kontrol edilir. Depolar i\u00e7in 492 say\u0131l\u0131 Har\u00e7lar Kanunu uyar\u0131nca sadece a\u00e7ma harc\u0131 s\u00f6z konusu oldu\u011fundan, g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce y\u0131ll\u0131k har\u00e7 kontrol\u00fc sadece ma\u011fazalar i\u00e7in yap\u0131l\u0131r.<\/p>\n

(5) Ma\u011faza ve depolar i\u00e7in a\u00e7ma ve i\u015fletme izin belgesi d\u00fczenlenmesi, devir, kapatma, geni\u015fletme, daraltma, adres de\u011fi\u015fikli\u011fi ile unvan ve\/veya vergi numaras\u0131 de\u011fi\u015fikli\u011fi durumlar\u0131nda g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce Ek-4\u2019te yer alan antrepo bildirim formu d\u00fczenlenir. D\u00fczenlenen form ve ilgili belgelerin birer \u00f6rne\u011fi b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fc arac\u0131l\u0131\u011f\u0131yla Genel M\u00fcd\u00fcrl\u00fc\u011fe g\u00f6nderilir.<\/p>\n

(6) A\u00e7ma ve i\u015fletme izin belgesinin yenilenmesi, devir suretiyle ba\u015fkas\u0131na intikali veya herhangi bir sebeple iptal edildikten sonra yeniden d\u00fczenlenmesi durumlar\u0131nda 492 say\u0131l\u0131 Har\u00e7lar Kanunu uyar\u0131nca har\u00e7 al\u0131n\u0131r.<\/p>\n

(7) G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 ve depolarda yap\u0131lacak daraltma, tamirat veya tadilat i\u015flemlerinde 7 nci maddenin ikinci f\u0131kras\u0131n\u0131n (\u00e7) ve (d) bentlerinde belirtilen belgeler aran\u0131r. Geni\u015fletme ve adres de\u011fi\u015fikli\u011fine ili\u015fkin i\u015flemlerde s\u00f6z konusu belgelerin yan\u0131 s\u0131ra, 7 nci maddenin ikinci f\u0131kras\u0131n\u0131n (c) bendinde belirtilen belge de aran\u0131r.<\/p>\n

(8) Ma\u011faza ve depolarda yap\u0131lacak geni\u015fletme, daraltma, tamirat veya tadilat i\u015flemleri ile adres de\u011fi\u015fiklikleri g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklerince sonu\u00e7land\u0131r\u0131l\u0131r ve bu i\u015flemlerden har\u00e7 al\u0131nmaz. A\u00e7ma ve i\u015fletme izin belgesi verilmi\u015f olan i\u015fletmecilerin unvan\u0131nda meydana gelen de\u011fi\u015fiklikler ile g\u00fcmr\u00fck idaresi de\u011fi\u015fikli\u011finde har\u00e7 aranmaks\u0131z\u0131n sadece mevcut a\u00e7ma ve i\u015fletme izin belgesi \u00fczerinde d\u00fczeltme yap\u0131l\u0131r.<\/p>\n

(9) S\u00f6z konusu belgelerin elektronik sistemler \u00fczerinden kontrol edilebilmesi halinde bunlar\u0131n k\u00e2\u011f\u0131t n\u00fcshalar\u0131 aranmaz.<\/p>\n

Mevzuat h\u00fck\u00fcmlerine uyum<\/b><\/p>\n

MADDE 10 \u2013<\/b>\u00a0(1) Ma\u011faza ve depo a\u00e7ma ve i\u015fletme izni alanlar, g\u00fcmr\u00fck mevzuat\u0131, ka\u00e7ak\u00e7\u0131l\u0131kla m\u00fccadele mevzuat\u0131, d\u0131\u015f ticaret rejimi ve standardizasyon mevzuat\u0131 ile T\u00fcrk paras\u0131n\u0131n k\u0131ymetini koruma mevzuat\u0131 h\u00fck\u00fcmlerine uymakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n

\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n

Sat\u0131\u015flara \u0130li\u015fkin Usul ve Esaslar<\/strong><\/p>\n

Ma\u011fazalardan sat\u0131\u015f\u0131 yap\u0131labilecek e\u015fya<\/b><\/p>\n

MADDE 11 \u2013<\/b>\u00a0(1) Yolcu giri\u015fi yap\u0131lan hudut kap\u0131lar\u0131nda a\u00e7\u0131lan ma\u011fazalarda, T\u00fcrkiye\u2019ye giri\u015f yapan yolculara a\u015fa\u011f\u0131da belirtilen e\u015fya sat\u0131labilir.<\/p>\n

a) Sat\u0131\u015f tarihinde y\u00fcr\u00fcrl\u00fckte bulunan Karar\u0131n 9 no\u2019lu ekine g\u00f6re Yolcu Beraberi Ki\u015fisel E\u015fya Listesinde yer alan e\u015fya,<\/p>\n

b) Sat\u0131\u015f tarihinde y\u00fcr\u00fcrl\u00fckte bulunan mevzuata g\u00f6re g\u00fcmr\u00fck vergileri \u00f6denmeksizin yurda ithal edilebilecek yolcu beraberi e\u015fya,<\/p>\n

c) Sat\u0131\u015f tarihinde y\u00fcr\u00fcrl\u00fckte bulunan mevzuata g\u00f6re g\u00fcmr\u00fck vergileri \u00f6denmek suretiyle yolcu beraberinde ithal edilebilecek e\u015fya,<\/p>\n

\u00e7) Bakanl\u0131k\u00e7a uygun bulunacak di\u011fer e\u015fya.<\/p>\n

(2) Yolcu \u00e7\u0131k\u0131\u015f\u0131 yap\u0131lan hudut kap\u0131lar\u0131nda a\u00e7\u0131lan ma\u011fazalarda, T\u00fcrkiye\u2019den \u00e7\u0131k\u0131\u015f yapan yolculara, transit yolculara, T\u00fcrkiye\u2019den \u00e7\u0131k\u0131\u015f yapan nakil vas\u0131tas\u0131 s\u00fcr\u00fcc\u00fc ve hizmetlilerine a\u015fa\u011f\u0131da belirtilen e\u015fya sat\u0131labilir.<\/p>\n

a) Sat\u0131\u015f tarihinde y\u00fcr\u00fcrl\u00fckte bulunan mevzuata g\u00f6re Yolcu Beraberi Ki\u015fisel E\u015fya Listesi\u2019nde yer alan e\u015fya,<\/p>\n

b) Sat\u0131\u015f tarihinde y\u00fcr\u00fcrl\u00fckte bulunan mevzuata g\u00f6re yolcu beraberinde ihra\u00e7 edilebilecek ve hediye olabilecek miktar ve mahiyetteki e\u015fya,<\/p>\n

c) Miktar\u0131 ve mahiyeti Bakanl\u0131k\u00e7a belirlenen yolcu beraberindeki yerli e\u015fya,<\/p>\n

\u00e7) Bakanl\u0131k\u00e7a uygun bulunacak di\u011fer e\u015fya.<\/p>\n

(3) Birinci ve ikinci f\u0131kralar\u0131n (a), (b) ve (c) bentlerinde belirtilen e\u015fyan\u0131n ma\u011fazalarda sat\u0131\u015f\u0131na Bakanl\u0131k\u00e7a s\u0131n\u0131rlama getirilebilir.<\/p>\n

(4) Nakil vas\u0131tas\u0131 s\u00fcr\u00fcc\u00fc ve hizmetlileri \u00fclkeye giri\u015flerinde, yolcu giri\u015fi yap\u0131lan hudut kap\u0131lar\u0131ndaki ma\u011fazalardan 1 karton sigara, en fazla 1 litrelik 1 adet alkoll\u00fc i\u00e7ki, en fazla 120 ml\u2019lik 1 adet kozmetik \u00fcr\u00fcn ve en fazla 1 kilogram \u00e7ikolata veya \u015fekerden mamul yiyecek sat\u0131n alabilirler.<\/p>\n

(5) T\u00fcrkiye\u2019den \u00e7\u0131k\u0131\u015f yapan yolcular, nakil vas\u0131tas\u0131 s\u00fcr\u00fcc\u00fc ve hizmetlileri i\u00e7in y\u00fcr\u00fcrl\u00fckte bulunan Yolcu Beraberi Ki\u015fisel E\u015fya Listesi\u2019nde yer alan e\u015fyaya ili\u015fkin miktarlar 3 kat olarak uygulan\u0131r.<\/p>\n

(6) T\u00fcrkiye\u2019ye giri\u015f ya da T\u00fcrkiye\u2019den \u00e7\u0131k\u0131\u015f yapan yolcular birinci ve ikinci f\u0131kralar\u0131n (a) bentlerinde belirtilen e\u015fyay\u0131 u\u00e7akta da sat\u0131n alabilirler.<\/p>\n

(7) Diplomatik muafiyetlerden faydalananlara D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131nca onaylanm\u0131\u015f, yabanc\u0131 bas\u0131n yay\u0131n organlar\u0131n\u0131n yabanc\u0131 uyruklu mensuplar\u0131na ise Ba\u015fbakanl\u0131k Bas\u0131n-Yay\u0131n ve Enformasyon Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan d\u00fczenlenmi\u015f, ilgili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce tescil edilmi\u015f takrirler kar\u015f\u0131l\u0131\u011f\u0131nda sat\u0131\u015f yap\u0131l\u0131r.<\/p>\n

(8) Ma\u011fazalarda esas itibar\u0131yla serbest dola\u015f\u0131ma girmemi\u015f yabanc\u0131 men\u015feli e\u015fya sat\u0131l\u0131r. Serbest dola\u015f\u0131mda olan ya da olmayan T\u00fcrk men\u015feli e\u015fya ile serbest dola\u015f\u0131ma girmi\u015f yabanc\u0131 men\u015feli e\u015fyan\u0131n ma\u011fazalarda sat\u0131lmas\u0131na Genel M\u00fcd\u00fcrl\u00fck\u00e7e izin verilebilir. Bu e\u015fyan\u0131n \u00fczerindeki d\u00e2hil\u00ee vergilerin tahsili, istisna ve muafiyeti vergi kanunlar\u0131n\u0131n ilgili h\u00fck\u00fcmleri \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n

(9) T\u00fcrkiye\u2019ye giri\u015fte ve \u00e7\u0131k\u0131\u015fta ma\u011fazalardan sat\u0131n al\u0131nacak e\u015fyan\u0131n pasaport i\u015flemleri tamamland\u0131ktan sonra ve giri\u015fte g\u00fcmr\u00fck muayenesinden ge\u00e7meden \u00f6nce al\u0131nmas\u0131 \u015fartt\u0131r.<\/p>\n

(10) Ma\u011fazalarda sat\u0131lan birden fazla e\u015fyan\u0131n set olarak sat\u0131\u015fa sunulmu\u015f olmas\u0131 h\u00e2linde, bedelsiz olarak sunulup sunulmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n, bu t\u00fcr e\u015fya miktar\u0131n\u0131n stok cetveli ve sat\u0131\u015f fi\u015flerinde ayr\u0131nt\u0131l\u0131 olarak kayda ge\u00e7irilmesi ve al\u0131\u015fveri\u015f limitlerinin a\u015f\u0131l\u0131p a\u015f\u0131lmad\u0131\u011f\u0131n\u0131n de\u011ferlendirilmesinde set i\u00e7erisindeki e\u015fyan\u0131n tamam\u0131n\u0131n dikkate al\u0131nmas\u0131 gerekir.<\/p>\n

(11) 18 ya\u015f\u0131n alt\u0131ndakilere alkoll\u00fc i\u00e7ki ve t\u00fct\u00fcn mamulleri sat\u0131lamaz.<\/p>\n

(12) Y\u00fcr\u00fcrl\u00fckte bulunan mevzuata g\u00f6re ma\u011fazalardan sat\u0131n al\u0131nabilecek e\u015fya ve miktarlar\u0131na, 18 ya\u015f\u0131n alt\u0131ndakilere alkoll\u00fc i\u00e7ki ve t\u00fct\u00fcn mamulleri sat\u0131lamayaca\u011f\u0131na ve T\u00fcrkiye\u2019den \u00e7\u0131k\u0131\u015f yapan yolcular i\u00e7in ma\u011fazadan al\u0131\u015fveri\u015fi yap\u0131lan e\u015fyan\u0131n yolcular\u0131n seyahat edecekleri \u00fclkeye giri\u015finde ilgili \u00fclkenin g\u00fcmr\u00fck mevzuat\u0131 \u00e7er\u00e7evesinde i\u015flem g\u00f6rece\u011fine dair uyar\u0131c\u0131 ve bilgilendirici tabelalar\u0131n, ma\u011faza i\u00e7erisinde al\u0131c\u0131lar taraf\u0131ndan kolayl\u0131kla g\u00f6r\u00fclebilecek yerlere as\u0131lmas\u0131 gerekir. S\u00f6z konusu tabelalar\u0131n kara hudut kap\u0131lar\u0131nda T\u00fcrk\u00e7e, \u0130ngilizce ve kom\u015fu \u00fclkenin dilinde, hava ve deniz hudut kap\u0131lar\u0131ndaki ma\u011fazalarda ise T\u00fcrk\u00e7e, \u0130ngilizce ve Arap\u00e7a olarak haz\u0131rlanmas\u0131 zorunlu olmakla birlikte, ilave olarak ma\u011fazadan al\u0131\u015fveri\u015f yapan yolculara uygun di\u011fer diller de kullan\u0131labilir.<\/p>\n

(13) \u0130stanbul Bo\u011faz\u0131 ve \u00c7anakkale Bo\u011faz\u0131\u2019ndan transit ge\u00e7en gemiler ile yurtd\u0131\u015f\u0131na sefer yapmak \u00fczere ma\u011fazan\u0131n bulundu\u011fu limandan hareket eden yerli ve yabanc\u0131 gemilere, Ek-5\u2019te belirtilen e\u015fya sat\u0131labilir.<\/p>\n

(14) Kara hudut kap\u0131s\u0131ndan di\u011fer \u00fclkelere \u00e7\u0131k\u0131\u015f yapan nakil vas\u0131tas\u0131 s\u00fcr\u00fcc\u00fc ve hizmetlileri, d\u00f6n\u00fc\u015flerinde al\u0131\u015fveri\u015f haklar\u0131n\u0131 kara hudut kap\u0131lar\u0131nda bulunan ma\u011fazalarda ayda en fazla 10 defa kullanabilirler.<\/p>\n

E\u015fyan\u0131n sat\u0131\u015f\u0131<\/b><\/p>\n

MADDE 12 \u2013\u00a0<\/b>(1) Ma\u011fazadan e\u015fya sat\u0131\u015f\u0131, T\u00fcrk Liras\u0131 veya konvertibl yabanc\u0131 para cinsinden her t\u00fcrl\u00fc \u00f6deme arac\u0131yla yap\u0131l\u0131r. E\u015fyan\u0131n sat\u0131\u015f fiyat\u0131n\u0131n yabanc\u0131 para cinsinden belirlenmi\u015f olmas\u0131 ve \u00f6demenin T\u00fcrk Liras\u0131 olarak yap\u0131lmak istenilmesi durumunda, e\u015fyan\u0131n sat\u0131\u015f fiyat\u0131n\u0131n T\u00fcrk Liras\u0131na \u00e7evrilmesinde ma\u011fazalarca esas al\u0131nacak d\u00f6viz kurlar\u0131na ili\u015fkin bilgilendirme tabelalar\u0131n\u0131n yolcular taraf\u0131ndan g\u00f6r\u00fclebilecek \u015fekilde ma\u011faza i\u00e7erisine as\u0131lmas\u0131 zorunludur.<\/p>\n

(2) Yolculara e\u015fya sat\u0131\u015f\u0131nda, sat\u0131\u015f\u0131n bizzat yolcunun kendisine yap\u0131lmas\u0131 esast\u0131r. Vek\u00e2let ve pasaport ibraz edilse dahi yolcu d\u0131\u015f\u0131ndaki bir ki\u015fiye sat\u0131\u015f yap\u0131lamaz. \u00d6demenin kredi kart\u0131 ile yap\u0131lmak istenilmesi h\u00e2linde, \u00f6demede kullan\u0131lacak kredi kart\u0131n\u0131n bizzat al\u0131\u015fveri\u015f yapan yolcuya veya al\u0131\u015fveri\u015f yapan yolcunun beraberindeki di\u011fer bir yolcuya ait olmas\u0131 gerekir. Yolcuya sat\u0131lan e\u015fyan\u0131n vergiye ya da bandrole tabi olmas\u0131 h\u00e2linde, verginin ya da bandrol\u00fcn tahsil edildi\u011fine dair belge ma\u011faza g\u00f6revlisine ibraz edilmeden e\u015fya teslim edilmez.<\/p>\n

(3) Gemilere e\u015fya sat\u0131\u015f\u0131nda, ma\u011fazan\u0131n bulundu\u011fu limandan hareket eden gemiler hari\u00e7 olmak \u00fczere, Bo\u011fazlardan transit (u\u011fraks\u0131z) ge\u00e7i\u015f halini g\u00f6steren belgenin ibraz edilmesi gerekir. Ma\u011fazan\u0131n bulundu\u011fu limandan hareket eden gemilere e\u015fya teslimi, limandan hareketleri ile e\u015f zamanl\u0131 olarak yap\u0131l\u0131r. E\u015fyan\u0131n cinsini ve miktar\u0131n\u0131 g\u00f6steren talep formuna istinaden haz\u0131rlanan e\u015fyan\u0131n ma\u011fazadan \u00e7\u0131k\u0131\u015f\u0131nda ma\u011fazada g\u00f6revli yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015favirince tespit i\u015flemi yap\u0131l\u0131r. Ma\u011faza i\u015fletmecisinin sorumlulu\u011fu, e\u015fyan\u0131n geminin yetkili bir personeli (gemi kaptan\u0131 veya gemi k\u00e2tibi) taraf\u0131ndan teslim al\u0131nmas\u0131na kadar devam eder. Sat\u0131lan e\u015fya i\u00e7in her bir sefer itibar\u0131yla tek bir sat\u0131\u015f belgesi d\u00fczenlenir. Sat\u0131lan e\u015fyan\u0131n kod numaras\u0131n\u0131, cinsini, miktar\u0131n\u0131 ve sat\u0131\u015f fiyat\u0131n\u0131 g\u00f6steren gemi sat\u0131\u015f listesi (Ek-6) \u00fc\u00e7 n\u00fcsha h\u00e2linde d\u00fczenlenerek listenin bir n\u00fcshas\u0131 sat\u0131\u015f belgesi ile birlikte al\u0131c\u0131ya verilir. Listenin bir n\u00fcshas\u0131 sat\u0131\u015f belgesinin ma\u011fazada kalacak n\u00fcshas\u0131na eklenir, \u00fc\u00e7\u00fcnc\u00fc n\u00fcshas\u0131 ise saklanmak \u00fczere g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne ibraz edilir.<\/p>\n

(4) Yabanc\u0131 \u00fclkelere sefer yapan u\u00e7aklarda sat\u0131\u015fa sunulacak olan ve e\u015fyan\u0131n cinsini ve miktar\u0131n\u0131 g\u00f6steren talep formuna istinaden haz\u0131rlanan e\u015fyan\u0131n ma\u011fazadan \u00e7\u0131k\u0131\u015f\u0131nda ma\u011fazada g\u00f6revli yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015favirince tespit i\u015flemi yap\u0131l\u0131r. E\u015fya, u\u00e7a\u011f\u0131n yetkili personeli (u\u00e7ak pilotu ya da kabin amiri) taraf\u0131ndan teslim al\u0131n\u0131r. E\u015fyan\u0131n u\u00e7a\u011fa teslimi apronda g\u00f6revli g\u00fcmr\u00fck muhafaza memuru g\u00f6zetiminde ger\u00e7ekle\u015ftirilir. Ma\u011faza i\u015fletmecisinin sorumlulu\u011fu, u\u00e7a\u011fa teslim edilen e\u015fyadan sat\u0131lamayanlar\u0131n ma\u011fazaya geri al\u0131nmas\u0131na kadar devam eder. Teslim edilen e\u015fyan\u0131n kod numaras\u0131n\u0131, cinsini, miktar\u0131n\u0131 ve sat\u0131\u015f fiyat\u0131n\u0131 g\u00f6steren teslim ve iade listesi (Ek-7) be\u015f n\u00fcsha h\u00e2linde d\u00fczenlenerek listenin \u00fc\u00e7 n\u00fcshas\u0131 e\u015fya ile birlikte u\u00e7a\u011fa teslim edilir. Listenin bir n\u00fcshas\u0131 ma\u011fazada kal\u0131r ve bilgisayar sistemine veri giri\u015fi yap\u0131l\u0131r, bir n\u00fcshas\u0131 ise saklanmak \u00fczere g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne verilir. Hava yolu \u015firketi taraf\u0131ndan, u\u00e7ak i\u00e7inde sat\u0131lmay\u0131p iade edilecek e\u015fya ise teslim ve iade listesine kaydedilir. Ayr\u0131ca, u\u00e7u\u015fun bitimini m\u00fcteakip 72 saat i\u00e7inde sat\u0131\u015f\u0131 yap\u0131lan e\u015fyalar i\u00e7in u\u00e7ak i\u00e7i sat\u0131\u015f listesi (Ek-8) \u00fc\u00e7 n\u00fcsha h\u00e2linde haz\u0131rlan\u0131r. Her iki listeden birer n\u00fcsha ma\u011fazaya, birer n\u00fcsha da g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne verilir. G\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc, teslim ve iade listesi ile u\u00e7ak i\u00e7i sat\u0131\u015f listesini daha \u00f6nce ibraz edilen teslim ve iade listesi ile birle\u015ftirir ve e\u015fya iadesi varsa e\u015fyan\u0131n g\u00fcmr\u00fck veya g\u00fcmr\u00fck muhafaza memuru g\u00f6zetiminde ma\u011fazaya iade edilmesine izin verir. Ma\u011fazaya iade olarak giri\u015fi yap\u0131lan e\u015fya i\u00e7in yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015favirince tespit i\u015flemi yap\u0131l\u0131r. U\u00e7ak i\u00e7i sat\u0131\u015f listesini teslim alan ma\u011faza yetkilisi 24 saat i\u00e7inde bu bilgileri bilgisayar sistemine aktararak g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn denetimine sunar.<\/p>\n

(5) D\u00f6rd\u00fcnc\u00fc f\u0131kra uyar\u0131nca u\u00e7a\u011fa teslim edilmekle birlikte u\u00e7ak i\u00e7inde sat\u0131lmay\u0131p, ayn\u0131 i\u015fletmeciye ait olan ve e\u015fyan\u0131n u\u00e7a\u011fa teslim edildi\u011fi g\u00fcmr\u00fck idaresinden farkl\u0131 bir g\u00fcmr\u00fck idaresi denetimindeki ma\u011fazaya iade edilmesi istenilen e\u015fya, iade edilece\u011fi ma\u011fazaya antrepo beyannamesi ile al\u0131n\u0131r. Bu durumda, e\u015fyan\u0131n iade edildi\u011fi ma\u011fazan\u0131n ba\u011fl\u0131 bulundu\u011fu g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc, u\u00e7ak i\u00e7i sat\u0131\u015f listesini ve verilen antrepo beyannamesinin tarih ve say\u0131s\u0131n\u0131 da kaydetmek suretiyle teslim ve iade listesini onaylar. E\u015fyan\u0131n u\u00e7a\u011fa teslim edildi\u011fi g\u00fcmr\u00fck idaresince, d\u00f6rd\u00fcnc\u00fc f\u0131kra uyar\u0131nca daha \u00f6nce ibraz edilen teslim ve iade listesi, e\u015fyan\u0131n iade edildi\u011fi ma\u011fazan\u0131n ba\u011fl\u0131 bulundu\u011fu g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce onaylanm\u0131\u015f u\u00e7ak i\u00e7i sat\u0131\u015f listesi ve teslim ve iade listesi ile birle\u015ftirilir.<\/p>\n

Ma\u011fazalardan sat\u0131lan e\u015fyan\u0131n B\u0130LGE sisteminden d\u00fc\u015f\u00fcm\u00fc<\/b><\/p>\n

MADDE 13 \u2013<\/b>\u00a0(1) G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131ndan yap\u0131lan sat\u0131\u015flarda sat\u0131\u015f belgeleri ile \u00e7\u0131k\u0131\u015f\u0131 yap\u0131lan e\u015fyan\u0131n B\u0130LGE sisteminde antrepo beyannamelerinden d\u00fc\u015f\u00fcm\u00fc, teknik olarak m\u00fcmk\u00fcn olmas\u0131 halinde otomatik olarak, di\u011fer durumlarda ise antrepo beyannamesinin ilgili kalemlerinin belirtilmesi suretiyle ayl\u0131k sat\u0131\u015f listesi esas al\u0131narak olu\u015fturulan d\u00fc\u015f\u00fcm listelerine istinaden g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce yap\u0131l\u0131r. D\u00f6nemsel denetimler ile y\u0131lsonu say\u0131mlar\u0131nda sistemdeki d\u00fc\u015f\u00fcmlerin ve listelerin do\u011frulu\u011funun kontrol edilmesi gerekir.<\/p>\n

Sarf malzemeleri ve numuneler<\/b><\/p>\n

MADDE 14 \u2013<\/b>\u00a0(1) Ma\u011fazalarda sat\u0131lan e\u015fyan\u0131n konuldu\u011fu ambalaj malzemelerine sat\u0131\u015fa sunulan e\u015fyaya uygulanan i\u015flemler uygulanmaz.<\/p>\n

(2) Parf\u00fcm ve kozmetik numunelerinin, antrepo stok kay\u0131tlar\u0131ndan ve antrepo beyannamelerinden d\u00fc\u015f\u00fcm\u00fcn\u00fcn yap\u0131labilmesi i\u00e7in s\u00f6z konusu numunelerin bo\u015f \u015fi\u015felerinin birer ayl\u0131k d\u00f6nemler itibar\u0131yla, ayl\u0131k sat\u0131\u015f listesinin g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne iletilmesi gereken s\u00fcre i\u00e7inde g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne ibraz edilmesi ve g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce belirlenecek d\u00f6nemlerde g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn g\u00f6zetiminde tutanak d\u00fczenlenmek suretiyle imha edilmesi gerekir. Ma\u011faza i\u015fletmecilerinin kusur ve hatalar\u0131ndan ileri gelmeyen kay\u0131p, \u00e7al\u0131nma ve di\u011fer haller dolay\u0131s\u0131yla meydana gelen ve g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne ispat edilebilen eksiklikler hari\u00e7 olmak \u00fczere, bo\u015f \u015fi\u015fesi g\u00fcmr\u00fck idaresine ibraz edilemeyen her bir parf\u00fcm numunesi i\u00e7in g\u00fcmr\u00fck vergileri tahsil edilir. Bu \u015fekilde bo\u015f \u015fi\u015fesi g\u00fcmr\u00fck idaresine ibraz edilemeyen parf\u00fcm numunelerinin toplam say\u0131s\u0131n\u0131n, ayl\u0131k sat\u0131\u015f listesine g\u00f6re o ay i\u00e7erisinde sat\u0131\u015f\u0131 yap\u0131lan parf\u00fcm say\u0131s\u0131n\u0131n %1\u2019ini a\u015fmas\u0131 durumunda, %1\u2019i a\u015fan her bir parf\u00fcm numunesi i\u00e7in Kanunun 241 inci maddesinin birinci f\u0131kras\u0131 uyar\u0131nca i\u015flem yap\u0131l\u0131r. Ma\u011fazalarda sat\u0131lan e\u015fya ile birlikte m\u00fc\u015fterilere bedelsiz olarak verilen azami 10 ml\u2019lik e\u015fantiyonlar numune olarak de\u011ferlendirilmez ve e\u015fantiyonlar i\u00e7in takibat yap\u0131lmaz.<\/p>\n

D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n

Ma\u011faza ve Depolarda E\u015fya Hareketleri, Ma\u011fazan\u0131n Devri<\/strong><\/p>\n

Depoya e\u015fya al\u0131nmas\u0131 ve depodan e\u015fya \u00e7\u0131kar\u0131lmas\u0131<\/b><\/p>\n

MADDE 15 \u2013<\/b>\u00a0(1) Depoya e\u015fya, Kanun ve G\u00fcmr\u00fck Y\u00f6netmeli\u011finin antrepolara e\u015fya al\u0131nmas\u0131na ili\u015fkin h\u00fck\u00fcmleri \u00e7er\u00e7evesinde antrepo beyannamesi ile veya ma\u011fazadan depoya sevk edilen e\u015fyada 16 nc\u0131 madde \u00e7er\u00e7evesinde g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne yap\u0131lan elektronik bildirime istinaden al\u0131n\u0131r.<\/p>\n

(2) E\u015fyan\u0131n bir depodan ayn\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimi alt\u0131ndaki ba\u015fka bir depoya sevkinde, yeni bir antrepo beyannamesi verilmek suretiyle i\u015flem yap\u0131l\u0131r.<\/p>\n

(3) E\u015fyan\u0131n bir depodan, farkl\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimi alt\u0131ndaki bir ma\u011faza veya depoya sevki, Kanun ve G\u00fcmr\u00fck Y\u00f6netmeli\u011finin transit rejimi h\u00fck\u00fcmleri \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilir. G\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce gerek g\u00f6r\u00fclen hallerde, e\u015fyan\u0131n transitinde ta\u015f\u0131t\u0131n takibi ara\u00e7 takip sistemi vas\u0131tas\u0131yla sa\u011flan\u0131r. E\u015fya, var\u0131\u015f g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimindeki ma\u011faza veya depoya antrepo beyannamesi ile al\u0131n\u0131r.<\/p>\n

(4) E\u015fyan\u0131n bir depodan ayn\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimi alt\u0131ndaki bir ma\u011fazaya sevki, 16 nc\u0131 madde \u00e7er\u00e7evesinde g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne elektronik ortamda bildirim yap\u0131lmas\u0131 suretiyle ger\u00e7ekle\u015ftirilir. Depodan e\u015fya \u00e7\u0131k\u0131\u015f\u0131nda, yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015faviri taraf\u0131ndan tespit i\u015flemi yap\u0131l\u0131r. E\u015fya, depodan ma\u011fazaya g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn g\u00f6revlendirece\u011fi g\u00fcmr\u00fck veya g\u00fcmr\u00fck muhafaza memurunun refakatinde sevk edilir. E\u015fyan\u0131n ma\u011fazada teslim al\u0131nmas\u0131n\u0131 m\u00fcteakip, g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan elektronik ortamda gerekli me\u015fruhat verilmek suretiyle i\u015flem yap\u0131l\u0131r. Ayr\u0131ca i\u015fletmeci taraf\u0131ndan ma\u011faza ve depo stok kay\u0131tlar\u0131nda gerekli d\u00fczeltme yap\u0131l\u0131r.<\/p>\n

(5) Firmalar\u0131n sadece kendi ma\u011faza ve depolar\u0131 aras\u0131nda e\u015fya sevki yap\u0131labilir.<\/p>\n

(6) Sat\u0131\u015f\u0131na izin verilmeyen e\u015fya depodan ma\u011fazaya sevk edilemez.<\/p>\n

(7) E\u015fyan\u0131n bir ma\u011fazadan ayn\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimi alt\u0131ndaki bir depoya iadesi 16 nc\u0131 madde \u00e7er\u00e7evesinde g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne elektronik bildirim yap\u0131lmas\u0131 suretiyle ger\u00e7ekle\u015ftirilir. E\u015fya, ma\u011fazadan depoya g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn g\u00f6revlendirece\u011fi g\u00fcmr\u00fck veya g\u00fcmr\u00fck muhafaza memurunun refakatinde sevk edilir. Depoya e\u015fya giri\u015finde, yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015faviri taraf\u0131ndan tespit i\u015flemi yap\u0131l\u0131r. E\u015fyan\u0131n depoda teslim al\u0131nmas\u0131n\u0131 m\u00fcteakip, g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan bilgisayar ortam\u0131nda gerekli me\u015fruhat verilmek suretiyle i\u015flem yap\u0131l\u0131r. Ayr\u0131ca i\u015fletmeci taraf\u0131ndan ma\u011faza ve depo stok kay\u0131tlar\u0131nda gerekli d\u00fczeltme yap\u0131l\u0131r.<\/p>\n

(8) E\u015fyan\u0131n bir ma\u011fazadan farkl\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimi alt\u0131ndaki bir depoya iadesi bu maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilir.<\/p>\n

(9) Bir depoda bulunan e\u015fya, ayn\u0131 veya farkl\u0131 bir g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimi alt\u0131ndaki bir depo ya da ma\u011fazaya, Kanun ve G\u00fcmr\u00fck Y\u00f6netmeli\u011finin antrepo rejimi ve transit rejimi h\u00fck\u00fcmleri \u00e7er\u00e7evesinde sat\u0131\u015f suretiyle devredilebilir. Bir firman\u0131n ayn\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimi alt\u0131nda deposu bulunmamas\u0131 durumunda, ma\u011fazada bulunan e\u015fyan\u0131n sat\u0131\u015f suretiyle devri de m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

E\u015fya sevkine ili\u015fkin elektronik bildirim<\/b><\/p>\n

MADDE 16 \u2013<\/b>\u00a0(1) Ayn\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimi alt\u0131nda bulunan ma\u011fazadan ma\u011fazaya, depodan ma\u011fazaya ve ma\u011fazadan depoya e\u015fya sevkinde, a\u015fa\u011f\u0131daki bilgilerin g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn bilgisayar sistemine iletilmesi ve g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce de kay\u0131t alt\u0131na al\u0131nmas\u0131 suretiyle i\u015flem yap\u0131l\u0131r:<\/p>\n

a) Sevkiyat tarihi,<\/p>\n

b) E\u015fyan\u0131n ait oldu\u011fu g\u00fcmr\u00fck beyannamesinin say\u0131s\u0131 ve kalem numaras\u0131,<\/p>\n

c) Ma\u011faza ve deponun antrepo kod numaras\u0131,<\/p>\n

\u00e7) E\u015fyan\u0131n kod numaras\u0131, cinsi ve miktar\u0131.<\/p>\n

Ma\u011fazaya e\u015fya al\u0131nmas\u0131 ve ma\u011fazalar aras\u0131 e\u015fya sevki<\/b><\/p>\n

MADDE 17 \u2013<\/b>\u00a0(1) Ma\u011fazaya e\u015fya, Kanun ve G\u00fcmr\u00fck Y\u00f6netmeli\u011finin antrepolara e\u015fya al\u0131nmas\u0131na ili\u015fkin h\u00fck\u00fcmleri \u00e7er\u00e7evesinde antrepo beyannamesiyle veya 16 nc\u0131 madde \u00e7er\u00e7evesinde g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne yap\u0131lan elektronik bildirime istinaden al\u0131n\u0131r.<\/p>\n

(2) Bir firman\u0131n ayn\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimi alt\u0131nda bulunan bir ma\u011fazas\u0131ndan di\u011fer ma\u011fazas\u0131na e\u015fya sevki 16 nc\u0131 madde \u00e7er\u00e7evesinde g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne elektronik bildirim yap\u0131lmas\u0131 suretiyle ger\u00e7ekle\u015ftirilir. E\u015fya, ma\u011fazadan di\u011fer ma\u011fazaya g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn g\u00f6revlendirece\u011fi g\u00fcmr\u00fck veya g\u00fcmr\u00fck muhafaza memurunun refakatinde sevk edilir. E\u015fyan\u0131n ma\u011fazada teslim al\u0131nmas\u0131n\u0131 m\u00fcteakip, g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan bilgisayar ortam\u0131nda gerekli me\u015fruhat verilmek suretiyle i\u015flem yap\u0131l\u0131r. Ayr\u0131ca i\u015fletmeci taraf\u0131ndan ma\u011fazalar\u0131n stok kay\u0131tlar\u0131nda gerekli d\u00fczeltme yap\u0131l\u0131r.<\/p>\n

(3) Bir firman\u0131n ma\u011fazas\u0131ndan farkl\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimi alt\u0131nda bulunan di\u011fer ma\u011fazas\u0131na e\u015fya sevki Kanun ve G\u00fcmr\u00fck Y\u00f6netmeli\u011finin transit rejimi h\u00fck\u00fcmleri \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilir. G\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce gerek g\u00f6r\u00fclen hallerde, e\u015fyan\u0131n transitinde ta\u015f\u0131t\u0131n takibi ara\u00e7 takip sistemi vas\u0131tas\u0131yla sa\u011flan\u0131r. E\u015fya, var\u0131\u015f g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimindeki ma\u011fazaya Kanun ve G\u00fcmr\u00fck Y\u00f6netmeli\u011finin antrepolara e\u015fya al\u0131nmas\u0131na ili\u015fkin h\u00fck\u00fcmleri \u00e7er\u00e7evesinde antrepo beyannamesi ile al\u0131n\u0131r. Bir firman\u0131n ma\u011fazas\u0131n\u0131n bulundu\u011fu g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimi alt\u0131nda deposunun da bulunmas\u0131 h\u00e2linde, firman\u0131n ba\u015fka bir g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimi alt\u0131ndaki ma\u011fazas\u0131na e\u015fya sevki sadece deposundan yap\u0131l\u0131r.<\/p>\n

Ma\u011fazalar\u0131n devri<\/b><\/p>\n

MADDE 18 \u2013<\/b>\u00a0(1) G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 ve depolar\u0131n\u0131n devir taleplerinde, devreden firma taraf\u0131ndan bir dilek\u00e7e ile devralacak firma taraf\u0131ndan ise bir dilek\u00e7e ve 7 nci maddede say\u0131lan belgeler ile ilgili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne ba\u015fvurulur. Devir i\u015flemleri 7 nci maddenin alt\u0131nc\u0131 f\u0131kras\u0131 h\u00fck\u00fcmlerine g\u00f6re sonu\u00e7land\u0131r\u0131l\u0131r.<\/p>\n

(2) Devralan \u015firketin yeni kurulmu\u015f bir \u015firket olmas\u0131 ve kurucu ortaklar\u0131ndan en az birinin asgari be\u015f y\u0131ld\u0131r faaliyette bulunmas\u0131 h\u00e2linde, \u015firketin 6 nc\u0131 maddenin birinci f\u0131kras\u0131n\u0131n (b) bendinde belirtilen be\u015f y\u0131ld\u0131r faaliyette bulunmas\u0131 \u015fart\u0131 aranmaz.<\/p>\n

BE\u015e\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

Teminat \u0130\u015flemleri<\/strong><\/p>\n

Teminat<\/b><\/p>\n

MADDE 19 \u2013<\/b>\u00a0(1) Ma\u011faza ve depolara konulan e\u015fya i\u00e7in g\u00fcmr\u00fck vergileri ve di\u011fer kamu alacaklar\u0131n\u0131n \u00f6denmesini sa\u011flamak \u00fczere teminat al\u0131n\u0131r.<\/p>\n

(2) Ma\u011faza ve depoya al\u0131nan her parti e\u015fya i\u00e7in g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne ayr\u0131 ayr\u0131 teminat verilebilece\u011fi gibi, g\u00f6t\u00fcr\u00fc teminat sisteminden yararlan\u0131lmas\u0131 da m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

(3) G\u00f6t\u00fcr\u00fc teminat verilmesi h\u00e2linde ma\u011faza ve depoya konulan e\u015fyadan al\u0131nmas\u0131 gereken teminat\u0131n g\u00f6t\u00fcr\u00fc teminat tutar\u0131n\u0131 a\u015fan k\u0131sm\u0131 i\u00e7in ayr\u0131ca teminat aranmaz.<\/p>\n

(4) Banka teminat mektuplar\u0131 Ek-9\u2019da yer alan \u00f6rne\u011fe uygun olarak d\u00fczenlenir.<\/p>\n

G\u00f6t\u00fcr\u00fc teminat<\/b><\/p>\n

MADDE 20 \u2013<\/b>\u00a0(1) Ma\u011faza ve depo i\u015fletmecili\u011fi yapan firmalar\u0131n, ma\u011faza veya depo ba\u015f\u0131na al\u0131nacak g\u00f6t\u00fcr\u00fc teminattan veya birden fazla ma\u011faza i\u00e7in ge\u00e7erli g\u00f6t\u00fcr\u00fc teminat sisteminden yararlanmas\u0131 m\u00fcmk\u00fcnd\u00fcr. G\u00f6t\u00fcr\u00fc teminat sisteminden yararlanan firmalar\u0131n ma\u011faza ve depolar\u0131na konulacak e\u015fya i\u00e7in ayr\u0131ca teminat aranmaz.<\/p>\n

(2) Ma\u011faza ve depo ba\u015f\u0131na al\u0131nacak g\u00f6t\u00fcr\u00fc teminat miktar\u0131, t\u00fct\u00fcn, t\u00fct\u00fcn mamulleri ve alkoll\u00fc i\u00e7ki sat\u0131\u015f\u0131 yapan ma\u011fazalar i\u00e7in 1.000.000TL, di\u011ferleri i\u00e7in 600.000TLdir. Teminat mektubunun g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce kabul edilmesi ve saymanl\u0131k idaresine teslim edilmesini m\u00fcteakip, B\u0130LGE sistemine i\u015flenmek \u00fczere Genel M\u00fcd\u00fcrl\u00fc\u011fe bilgi verilir.<\/p>\n

(3) Birden fazla ma\u011faza ve depo i\u015fletmecili\u011fi yapan firmalar, Ankara G\u00fcmr\u00fck Saymanl\u0131k M\u00fcd\u00fcrl\u00fc\u011f\u00fcne 8.000.000TL tutar\u0131nda teminat vermek suretiyle birden fazla ma\u011faza ve depo i\u00e7in g\u00f6t\u00fcr\u00fc teminat sisteminden yararlanabilirler.<\/p>\n

ALTINCI B\u00d6L\u00dcM<\/strong><\/p>\n

Kay\u0131t ve Belge D\u00fczeni<\/strong><\/p>\n

Defter ve belgeler<\/b><\/p>\n

MADDE 21 \u2013<\/b>\u00a0(1) Ma\u011faza ve depo a\u00e7ma izni alanlar a\u015fa\u011f\u0131daki defter, belge, cetvel ve listeleri d\u00fczenlemek ve saklamak zorundad\u0131r.<\/p>\n

a) Antrepo giri\u015f-\u00e7\u0131k\u0131\u015f defteri,<\/p>\n

b) Sat\u0131\u015f belgesi,<\/p>\n

c) Gemi sat\u0131\u015f listesi,<\/p>\n

\u00e7) Ayl\u0131k sat\u0131\u015f listesi,<\/p>\n

d) Stok cetveli.<\/p>\n

Antrepo giri\u015f-\u00e7\u0131k\u0131\u015f defteri<\/b><\/p>\n

MADDE 22 \u2013<\/b>\u00a0(1) Antrepo giri\u015f-\u00e7\u0131k\u0131\u015f defteri; ma\u011faza ve depolara giren ve buralardan \u00e7\u0131kan e\u015fyan\u0131n izlenmesi i\u00e7in kullan\u0131lan ve g\u00fcmr\u00fck beyannamesi, e\u015fya sevkine ili\u015fkin elektronik bildirim ya da sat\u0131\u015f listesi ile ger\u00e7ekle\u015ftirilen i\u015flemlerin tarih ve s\u0131ras\u0131 itibar\u0131yla bilgisayar sistemine kaydedildi\u011fi defterdir. Her ma\u011faza ve depo i\u00e7in ayr\u0131 ayr\u0131 tutulur ve en az a\u015fa\u011f\u0131daki bilgileri i\u00e7erir:<\/p>\n

a) E\u015fyan\u0131n ma\u011faza veya depoya giri\u015f tarihi,<\/p>\n

b) E\u015fyaya ili\u015fkin g\u00fcmr\u00fck beyannamesi, e\u015fya sevkine ili\u015fkin elektronik bildirim veya sat\u0131\u015f listesinin tarihi ve numaras\u0131 ile e\u015fyan\u0131n ait oldu\u011fu kalem numaras\u0131,<\/p>\n

c) E\u015fyan\u0131n cinsi, kodu ve miktar\u0131,<\/p>\n

\u00e7) E\u015fyan\u0131n nereden nereye g\u00f6nderildi\u011fi,<\/p>\n

d) E\u015fyan\u0131n ma\u011faza veya depodan \u00e7\u0131k\u0131\u015f tarihi.<\/p>\n

(2) Ma\u011faza ve depolarda \u00f6nceki y\u0131llardan kalan e\u015fya, takvim y\u0131l\u0131 ba\u015f\u0131nda yap\u0131lan say\u0131mlara istinaden ayr\u0131 bir s\u00fctun olu\u015fturularak e\u015fyan\u0131n T\u00fcrkiye\u2019de ilk defa ma\u011faza veya depoya al\u0131nd\u0131\u011f\u0131 yer ve beyannamenin tescil say\u0131s\u0131 ve tarihi de belirtilmek suretiyle kaydedilir.<\/p>\n

(3) Deftere kay\u0131tlar\u0131n giri\u015f veya \u00e7\u0131k\u0131\u015f i\u015flemini takip eden be\u015f i\u015f g\u00fcn\u00fc i\u00e7inde yap\u0131lmas\u0131 zorunludur.<\/p>\n

(4) Ma\u011faza ve depo i\u015fletmecileri, antrepo giri\u015f-\u00e7\u0131k\u0131\u015f defterini bilgisayar ortam\u0131nda saklamak ve bilgisayar kay\u0131tlar\u0131n\u0131 ya da bu kay\u0131tlardan \u00fcretilecek \u00e7\u0131kt\u0131lar\u0131, 27 nci maddede belirtilen ki\u015filerce istenildi\u011finde ibraz etmek zorundad\u0131r.<\/p>\n

Sat\u0131\u015f belgesi<\/b><\/p>\n

MADDE 23 \u2013\u00a0<\/b>(1) Ma\u011fazalar satt\u0131klar\u0131 e\u015fya i\u00e7in sat\u0131\u015f belgesi vermek ve al\u0131\u015fveri\u015f yapan ki\u015filer de s\u00f6z konusu belgeleri istemek ve almak zorundad\u0131r.<\/p>\n

(2) Sat\u0131\u015f belgesinde en az a\u015fa\u011f\u0131daki bilgiler bulunur:<\/p>\n

a) Seri ve s\u0131ra numaras\u0131,<\/p>\n

b) D\u00fczenleme tarihi ve saati,<\/p>\n

c) D\u00fczenleyen ma\u011fazan\u0131n ad\u0131 ve adresi,<\/p>\n

\u00e7) Al\u0131c\u0131n\u0131n ad\u0131 soyad\u0131,<\/p>\n

d) Yurt d\u0131\u015f\u0131na gidecek olan yolcular i\u00e7in bini\u015f kart\u0131 veya pasaport numaras\u0131, yurt d\u0131\u015f\u0131ndan gelen yolcular i\u00e7in pasaport numaras\u0131, transit yolcular i\u00e7in karaya \u00e7\u0131k\u0131\u015f kart\u0131 numaras\u0131 veya pasaport numaras\u0131, n\u00fcfus c\u00fczdan\u0131 ile yabanc\u0131 \u00fclkelere seyahat eden T\u00fcrkiye Cumhuriyeti vatanda\u015flar\u0131 i\u00e7in TC kimlik numaras\u0131, pasaport ibraz\u0131 gerekmeksizin kimlik kart\u0131 ile T\u00fcrkiye\u2019ye seyahat eden yabanc\u0131 yolcular i\u00e7in kimlik numaras\u0131, 15\/7\/1950 tarihli ve 5682 say\u0131l\u0131 Pasaport Kanunu uyar\u0131nca T\u00fcrkiye d\u0131\u015f\u0131na ta\u015f\u0131ma yapan ula\u015f\u0131m ara\u00e7lar\u0131n\u0131n memur ve m\u00fcrettebat\u0131 i\u00e7in bu ki\u015filere verilen vesika numaras\u0131,<\/p>\n

e) Sat\u0131lan e\u015fyan\u0131n kod numaras\u0131, cinsi, sat\u0131\u015f fiyat\u0131.<\/p>\n

(3) Ma\u011fazalardan yap\u0131lan sat\u0131\u015flarda, yolcunun al\u0131\u015fveri\u015f hakk\u0131 olup olmad\u0131\u011f\u0131n\u0131n sorgulanmas\u0131nda, ki\u015finin do\u011fum tarihi, uyru\u011fu ve kimlik numaras\u0131 bilgisi de kullan\u0131labilir. Di\u011fer taraftan sat\u0131\u015f\u0131 yapan ma\u011faza g\u00f6revlisinin ad\u0131, soyad\u0131 veya bu g\u00f6revliyi belirleyen her t\u00fcrl\u00fc tan\u0131t\u0131c\u0131 i\u015faret ile sat\u0131\u015f\u0131n yap\u0131ld\u0131\u011f\u0131 kasaya ili\u015fkin tan\u0131t\u0131c\u0131 bilginin ma\u011fazalar\u0131n sistemlerinde saklanmas\u0131 ve gerekti\u011finde g\u00fcmr\u00fck idaresine ibraz edilmesi zorunludur.<\/p>\n

(4) Sat\u0131\u015f belgesi, ma\u011faza taraf\u0131ndan seri\/s\u0131ra numaras\u0131na g\u00f6re tesels\u00fcl ettirilir, iki n\u00fcsha olarak d\u00fczenlenir ve bir n\u00fcshas\u0131 tarih ve s\u0131ra numaras\u0131na g\u00f6re saklan\u0131r. M\u00fckellefler, 30\/12\/2013 tarihli ve 28867 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 433) kapsam\u0131nda gerekli izinlerin al\u0131nmas\u0131 durumunda e-Ar\u015fiv uygulamas\u0131ndan yararlanabilirler<\/p>\n

(5) Genel M\u00fcd\u00fcrl\u00fck, sat\u0131\u015f belgesinde yukar\u0131daki f\u0131kralarda belirtilen bilgiler d\u0131\u015f\u0131nda ek bilgilerin yaz\u0131lmas\u0131n\u0131 istemeye veya bu bilgiler olmaks\u0131z\u0131n sat\u0131\u015f belgesi d\u00fczenleme izni vermeye yetkilidir.<\/p>\n

Gemi sat\u0131\u015f listesi<\/b><\/p>\n

MADDE 24\u00a0<\/b>\u2013 (1) Gemiye verilen e\u015fyay\u0131 g\u00f6stermek i\u00e7in Ek-6\u2019daki \u00f6rne\u011fe uygun olarak \u00fc\u00e7 n\u00fcsha gemi sat\u0131\u015f listesi d\u00fczenlenir. Listeye her takvim y\u0131l\u0131 ba\u015f\u0131ndan itibaren s\u0131ra numaras\u0131 verilir. Listenin bir n\u00fcshas\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne, bir n\u00fcshas\u0131 da gemiye verilir.<\/p>\n

Ayl\u0131k sat\u0131\u015f listesi<\/b><\/p>\n

MADDE 25 \u2013<\/b>\u00a0(1) Ma\u011fazalar satt\u0131klar\u0131 e\u015fyan\u0131n cinsini ve miktar\u0131n\u0131 tespit etmek \u00fczere her ay ayl\u0131k sat\u0131\u015f listesi d\u00fczenler.<\/p>\n

(2) Ayl\u0131k sat\u0131\u015f listesinde a\u015fa\u011f\u0131daki bilgiler bulunur:<\/p>\n

a) D\u00fczenleyen ma\u011fazan\u0131n ad\u0131 ve listenin ait oldu\u011fu d\u00f6nem,<\/p>\n

b) S\u0131ras\u0131yla e\u015fyan\u0131n cinsi, kod numaras\u0131 ve sat\u0131lan miktar\u0131 ile tutar\u0131.<\/p>\n

(3) Ayl\u0131k sat\u0131\u015f listesi, her ay sat\u0131lan e\u015fyaya ili\u015fkin sat\u0131\u015f belgeleri esas al\u0131narak bilgisayar ortam\u0131nda d\u00fczenlenir. Liste, en ge\u00e7 takip eden ay\u0131n be\u015finci g\u00fcn\u00fc mesai bitimine kadar ma\u011fazan\u0131n ba\u011fl\u0131 bulundu\u011fu g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne bilgisayar ortam\u0131nda iletilir.<\/p>\n

Stok cetveli<\/b><\/p>\n

MADDE 26 \u2013<\/b>\u00a0(1) Ma\u011faza ve depolarda d\u00f6rder ayl\u0131k d\u00f6nemler itibar\u0131yla d\u00f6nem ba\u015f\u0131 mevcudunu g\u00f6stermek i\u00e7in bilgisayar ortam\u0131nda stok cetveli d\u00fczenlenir.<\/p>\n

(2) Stok cetvelinde a\u015fa\u011f\u0131daki bilgiler bulunur:<\/p>\n

a) Ma\u011fazan\u0131n veya deponun ad\u0131 ve cetvelin ait oldu\u011fu d\u00f6nem,<\/p>\n

b) D\u00f6nem ba\u015f\u0131ndaki e\u015fya cinsi ile mevcudu, d\u00f6nem i\u00e7inde giren ve \u00e7\u0131kan e\u015fya miktar\u0131 ve d\u00f6nem sonu mevcudu.<\/p>\n

(3) E\u015fya kod numaras\u0131 ve cinsine g\u00f6re s\u00fctunlara ayr\u0131lm\u0131\u015f stok cetvellerinde, d\u00f6nem ba\u015f\u0131 mevcudu ile d\u00f6nem sonu mevcudu tek kalemde, d\u00f6nem i\u00e7inde giren ve \u00e7\u0131kan ise ayr\u0131 ayr\u0131 g\u00f6sterilir.<\/p>\n

(4) D\u00fczenlenen stok cetveli, Ocak, May\u0131s ve Eyl\u00fcl aylar\u0131n\u0131n ilk on g\u00fcn\u00fc i\u00e7inde ma\u011faza veya deponun ba\u011fl\u0131 bulundu\u011fu g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne bilgisayar ortam\u0131nda iletilir.<\/p>\n

YED\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

Denetim ve M\u00fceyyideler<\/strong><\/p>\n

Denetim<\/b><\/p>\n

MADDE 27 \u2013\u00a0<\/b>(1) Ma\u011faza ve depolar, g\u00fcmr\u00fck ve ticaret m\u00fcfetti\u015f veya m\u00fcfetti\u015f yard\u0131mc\u0131lar\u0131, g\u00fcmr\u00fck ve ticaret b\u00f6lge m\u00fcd\u00fcr\u00fc ile b\u00f6lge m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131, g\u00fcmr\u00fck m\u00fcd\u00fcr\u00fc, g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce yetkilendirilen memurlar ve Bakanl\u0131k\u00e7a yetkili k\u0131l\u0131nacak ki\u015filerin inceleme ve denetimine tabidir. Bu ki\u015filerin talepleri h\u00e2linde ma\u011faza ve depo yetkilileri buralar\u0131 derh\u00e2l a\u00e7maya, her t\u00fcrl\u00fc kolayl\u0131\u011f\u0131 g\u00f6stermeye ve istenen bilgi ve belgeleri vermeye mecburdur.<\/p>\n

Ma\u011faza ve depolar\u0131n faaliyetinin ge\u00e7ici olarak durdurulmas\u0131<\/b><\/p>\n

MADDE 28 \u2013<\/b>\u00a0(1) 27 nci madde h\u00fck\u00fcmlerine ayk\u0131r\u0131 davran\u0131lmas\u0131 h\u00e2linde ma\u011faza veya deponun faaliyeti, istenilen bilgi ve belgeler sunuluncaya kadar ge\u00e7ici olarak durdurulabilir.<\/p>\n

(2) Bu yerlerde yap\u0131lacak inceleme, denetim ve soru\u015fturma sonucunda;<\/p>\n

a) G\u00fcmr\u00fck mevzuat\u0131na ayk\u0131r\u0131l\u0131klar nedeniyle ma\u011faza veya deponun faaliyeti, inceleme, denetim ve soru\u015fturma yapan g\u00fcmr\u00fck ve ticaret m\u00fcfetti\u015f veya m\u00fcfetti\u015f yard\u0131mc\u0131lar\u0131 ya da ilgili b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce tedbir mahiyetinde on g\u00fcne kadar ge\u00e7ici olarak durdurulabilir. Durdurma karar\u0131, nedenleri, s\u00fcresi ve konuya ili\u015fkin m\u00fctal\u00e2a ile birlikte gecikmeksizin Genel M\u00fcd\u00fcrl\u00fc\u011fe bildirilir. Genel M\u00fcd\u00fcrl\u00fck, ma\u011faza ve deponun faaliyetinin ge\u00e7ici olarak durduruldu\u011fu s\u00fcreyi ayk\u0131r\u0131l\u0131klar giderilinceye kadar uzatmaya yetkilidir. Ancak, Genel M\u00fcd\u00fcrl\u00fck\u00e7e bu s\u00fcrenin uzat\u0131lmas\u0131 y\u00f6n\u00fcnde karar verilmedi\u011fi takdirde g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc s\u00fcrenin bitimini izleyen g\u00fcn ma\u011faza veya deponun faaliyetinin devam\u0131na izin verir.<\/p>\n

b) Usuls\u00fcz sat\u0131\u015f yap\u0131ld\u0131\u011f\u0131n\u0131n tespiti h\u00e2linde ma\u011fazan\u0131n faaliyeti, usuls\u00fczl\u00fck ve ihlalin a\u011f\u0131rl\u0131\u011f\u0131 ve tekerr\u00fcr durumuna g\u00f6re Genel M\u00fcd\u00fcrl\u00fck\u00e7e on g\u00fcn il\u00e2 bir y\u0131l aras\u0131nda ge\u00e7ici olarak durdurulur. Usuls\u00fczl\u00fck ve ihlal ile ilgili olarak adl\u00ee merciler nezdinde su\u00e7 duyurusunda bulunuldu\u011fu durumlarda, usuls\u00fczl\u00fck ve ihlalin ciddi nitelik ve boyutlarda bulunmas\u0131 ya da devam edece\u011fine dair ciddi \u015f\u00fcphe ve emarelerin g\u00f6r\u00fclmesi h\u00e2linde, ma\u011fazan\u0131n faaliyeti, soru\u015fturma veya kovu\u015fturma sonucu kesinle\u015finceye kadar Genel M\u00fcd\u00fcrl\u00fck\u00e7e ge\u00e7ici olarak durdurulabilir.<\/p>\n

(3) G\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne ibraz\u0131 \u00f6ng\u00f6r\u00fclen belgelerin s\u00fcresi i\u00e7inde ibraz edilmemesi h\u00e2linde, s\u00fcrenin bitimini m\u00fcteakip g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan i\u015fletmeciye, ibraz edilmesi gereken belgeler a\u00e7\u0131k\u00e7a belirtilmek suretiyle yaz\u0131l\u0131 bildirim yap\u0131l\u0131r. \u0130\u015fletmeci taraf\u0131ndan, yaz\u0131l\u0131 bildirimin tebli\u011f tarihinden itibaren on i\u015f g\u00fcn\u00fc i\u00e7inde gerekli belgelerin ibraz edilmemesi durumunda, ma\u011faza veya deponun faaliyeti bu belgeler verilinceye kadar ilgili m\u00fcd\u00fcrl\u00fck\u00e7e ge\u00e7ici olarak durdurulabilir ve b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fc arac\u0131l\u0131\u011f\u0131yla duruma ili\u015fkin Genel M\u00fcd\u00fcrl\u00fc\u011fe bilgi verilir.<\/p>\n

(4) Bakanl\u0131k\u00e7a uygulamaya konulan ve ma\u011fazalardan yap\u0131lan sat\u0131\u015flar\u0131n g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc ve Genel M\u00fcd\u00fcrl\u00fck\u00e7e takip edilebilmesini sa\u011flayan bilgisayar sistemi d\u0131\u015f\u0131na \u00e7\u0131kan ma\u011fazaya, sisteme d\u00e2hil olunmas\u0131 ve varsa eksik verilerin sisteme i\u015flenmesi i\u00e7in g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce on i\u015f g\u00fcn\u00fc s\u00fcre verilir. M\u00fccbir sebep ve beklenmeyen haller d\u0131\u015f\u0131nda, bu s\u00fcre sonunda da sisteme d\u00e2hil olmayan ve eksik verileri sisteme i\u015flemeyen ma\u011fazan\u0131n faaliyeti, sisteme d\u00e2hil oluncaya ve eksik veriler sisteme i\u015fleninceye kadar ge\u00e7ici olarak g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce durdurulur ve b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fc arac\u0131l\u0131\u011f\u0131yla duruma ili\u015fkin Genel M\u00fcd\u00fcrl\u00fc\u011fe bilgi verilir.<\/p>\n

Ma\u011faza ve depolar\u0131n a\u00e7ma ve i\u015fletme izinlerinin iptali<\/b><\/p>\n

MADDE 29 \u2013<\/b>\u00a0(1) Ba\u015fvuru i\u00e7in aranan \u015fartlardan 6 nc\u0131 maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131ndaki ko\u015fullar\u0131n kaybedilmesi h\u00e2linde ma\u011faza ve depolar\u0131n faaliyetine Genel M\u00fcd\u00fcrl\u00fck\u00e7e son verilir.<\/p>\n

(2) Bir \u00f6nceki takvim y\u0131l\u0131nda, yolcu, nakil vas\u0131tas\u0131 s\u00fcr\u00fcc\u00fc ve hizmetlileri say\u0131s\u0131 itibar\u0131yla 4 \u00fcnc\u00fc maddenin ikinci f\u0131kras\u0131nda belirtilen say\u0131lar\u0131n alt\u0131nda giri\u015f ve \u00e7\u0131k\u0131\u015f yap\u0131ld\u0131\u011f\u0131 tespit edilen hudut kap\u0131lar\u0131nda bulunan ma\u011fazalar ile bir \u00f6nceki takvim y\u0131l\u0131nda sat\u0131\u015f\u0131 bulunmad\u0131\u011f\u0131 anla\u015f\u0131lan ma\u011fazalar\u0131n a\u00e7ma ve i\u015fletme izinleri, bu duruma neden olan gerek\u00e7eler ve ma\u011fazan\u0131n bulundu\u011fu hudut kap\u0131s\u0131n\u0131n mevcut ko\u015fullar\u0131 ile yolcu, nakil vas\u0131tas\u0131 s\u00fcr\u00fcc\u00fc ve hizmetlileri say\u0131s\u0131 bak\u0131m\u0131ndan hudut kap\u0131s\u0131n\u0131n ileriye d\u00f6n\u00fck potansiyeli ve mevcut kira s\u00f6zle\u015fmesi h\u00fck\u00fcmleri dikkate al\u0131narak Genel M\u00fcd\u00fcrl\u00fck\u00e7e iptal edilebilir.<\/p>\n

(3) Ma\u011faza veya deponun faaliyeti ile ilgili olarak firma \u00e7al\u0131\u015fan\u0131, ortaklar\u0131 veya y\u00f6netim kurulu \u00fcyelerinden herhangi biri hakk\u0131nda 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununda say\u0131lan su\u00e7lardan veya bu faaliyetlerle ba\u011flant\u0131l\u0131 di\u011fer kanunlarda yer alan su\u00e7lardan verilen mahk\u00fbmiyet karar\u0131n\u0131n kesinle\u015fmesi halinde ma\u011fazan\u0131n veya deponun a\u00e7ma ve i\u015fletme izni iptal edilir.<\/p>\n

(4) Yap\u0131lacak denetim, inceleme ve soru\u015fturma sonucunda, Bakanl\u0131k\u00e7a uygulamaya konulan ve ma\u011fazalardan yap\u0131lan sat\u0131\u015flar\u0131n g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc ve Genel M\u00fcd\u00fcrl\u00fck\u00e7e takip edilebilmesini sa\u011flayan bilgisayar sistemi \u00fczerinde, usuls\u00fcz sat\u0131\u015flara imk\u00e2n verecek \u015fekilde de\u011fi\u015fiklik yapt\u0131\u011f\u0131 ya da yapt\u0131rd\u0131\u011f\u0131 tespit edilen ma\u011fazalar\u0131n a\u00e7ma ve i\u015fletme izinleri, adl\u00ee takibat h\u00fck\u00fcmleri sakl\u0131 olmak \u00fczere Genel M\u00fcd\u00fcrl\u00fck\u00e7e iptal edilebilir.<\/p>\n

(5) Ma\u011faza ve depo a\u00e7ma ve i\u015fletme izinleri \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc f\u0131kralar uyar\u0131nca iptal edilen firma ve ortaklar\u0131na, 6 nc\u0131 madde h\u00fck\u00fcmleri sakl\u0131 kalmak kayd\u0131yla, be\u015f y\u0131l s\u00fcre ile yeni ma\u011faza ve depo a\u00e7ma ve i\u015fletme izni verilmez.<\/p>\n

Y\u0131ll\u0131k say\u0131mlar, fazlal\u0131k ve noksanl\u0131klar<\/b><\/p>\n

MADDE 30 \u2013<\/b>\u00a0(1) Ma\u011faza ve depolar\u0131n y\u0131ll\u0131k normal say\u0131mlar\u0131 Kanun ile G\u00fcmr\u00fck Y\u00f6netmeli\u011finin ilgili maddesinde belirtilen esaslar d\u00e2hilinde yap\u0131l\u0131r. Ma\u011faza say\u0131mlar\u0131nda bulunacak heyete ilgili g\u00fcmr\u00fck m\u00fcd\u00fcr\u00fc taraf\u0131ndan tayin edilecek en az \u015fef seviyesinde bir memur ba\u015fkanl\u0131k eder. Depolar, u\u00e7akta sat\u0131\u015f ma\u011fazalar\u0131 ve gemilere sat\u0131\u015f ma\u011fazalar\u0131ndaki y\u0131ll\u0131k say\u0131mlar ise yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015faviri taraf\u0131ndan alt\u0131\u015far ayl\u0131k d\u00f6nemler itibar\u0131yla yap\u0131l\u0131r.<\/p>\n

(2) Ma\u011faza ve depolarda yap\u0131lan say\u0131mlarda, firma taraf\u0131ndan verilen ma\u011faza ve depo mevcutlar\u0131na ili\u015fkin listeler ile e\u015fyan\u0131n giri\u015f ve \u00e7\u0131k\u0131\u015f belgeleri g\u00f6z \u00f6n\u00fcnde bulundurulur. E\u015fyan\u0131n k\u0131sa s\u00fcrede say\u0131lamayacak olmas\u0131 h\u00e2linde \u00f6rnekleme y\u00f6ntemiyle say\u0131m yap\u0131labilir.<\/p>\n

(3) Ma\u011faza ve depolarda yap\u0131lan inceleme, denetleme ve say\u0131m sonucunda tespit edilen noksanl\u0131\u011f\u0131n, Kanunun 106 nc\u0131 maddesinde say\u0131lan ge\u00e7erli nedenlerden kaynakland\u0131\u011f\u0131 ispatlanamad\u0131\u011f\u0131 takdirde noksan \u00e7\u0131kan e\u015fya i\u00e7in Kanunun 236 nc\u0131 maddesinin birinci f\u0131kras\u0131na g\u00f6re i\u015flem yap\u0131l\u0131r. Ma\u011faza i\u015fletmecilerinin kusurlar\u0131ndan kaynaklanmayan telef, kay\u0131p ve \u00e7al\u0131nt\u0131lar\u0131n g\u00fcmr\u00fck idaresine tevsiki gerekir.<\/p>\n

(4) Telef, kay\u0131p ve \u00e7al\u0131nt\u0131n\u0131n ma\u011faza i\u015fleticisi taraf\u0131ndan tespit edilerek beyan edilmesi halinde, bu noksanl\u0131\u011f\u0131n ger\u00e7ekle\u015fmesinde, ma\u011faza i\u015fleticisi veya \u00e7al\u0131\u015fanlar\u0131n\u0131n kusurunun bulunmad\u0131\u011f\u0131 durumlarda Kanunun 106 nc\u0131 maddesine g\u00f6re i\u015flem yap\u0131l\u0131r. Herhangi bir kusurun varl\u0131\u011f\u0131 halinde ise telef, eksiklik veya kayba ili\u015fkin g\u00fcmr\u00fck vergileri tahsil edilmek kayd\u0131yla, bu e\u015fyan\u0131n kay\u0131tlardan d\u00fc\u015f\u00fclmesine izin verilir ve bu durumda ayr\u0131ca ceza aranmaz.<\/p>\n

(5) Say\u0131m sonunda fazla \u00e7\u0131kan e\u015fya kay\u0131tlara al\u0131n\u0131r. Bu fazlal\u0131\u011f\u0131n kabul edilebilir nedenlerden ileri geldi\u011fi ispatlanamad\u0131\u011f\u0131 takdirde, fazla \u00e7\u0131kan e\u015fya Kanun h\u00fck\u00fcmleri \u00e7er\u00e7evesinde tasfiye edilir. Ayr\u0131ca, fazla \u00e7\u0131kan k\u0131s\u0131m i\u00e7in Kanunun 236 nc\u0131 maddesinin ikinci f\u0131kras\u0131na g\u00f6re i\u015flem yap\u0131l\u0131r.<\/p>\n

(6) Yap\u0131lan inceleme ve denetlemeler sonucunda, hak sahibi olmayanlara sat\u0131\u015f yap\u0131ld\u0131\u011f\u0131n\u0131n ya da hak sahibi olanlara limit \u00fcst\u00fcnde sat\u0131\u015f yap\u0131ld\u0131\u011f\u0131n\u0131n anla\u015f\u0131lmas\u0131 h\u00e2linde g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131 i\u015fletmecisi hakk\u0131nda Kanunun 236 nc\u0131 maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131na g\u00f6re i\u015flem yap\u0131l\u0131r. Durumun niteli\u011fine ba\u011fl\u0131 olarak yap\u0131labilecek adl\u00ee takibat h\u00fck\u00fcmleri sakl\u0131d\u0131r.<\/p>\n

Usuls\u00fczl\u00fcklere ili\u015fkin cezalar<\/b><\/p>\n

MADDE 31 \u2013\u00a0<\/b>(1) Kanunun 241 inci maddesinin birinci f\u0131kras\u0131 uyar\u0131nca usuls\u00fczl\u00fck cezas\u0131n\u0131 gerektiren fiillere ili\u015fkin G\u00fcmr\u00fck Y\u00f6netmeli\u011fi Ek-82\u2019de ve Kanunun 241 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan antrepo rejimine ili\u015fkin usuls\u00fczl\u00fck cezalar\u0131, g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 ve depolar\u0131 i\u00e7in de uygulan\u0131r.<\/p>\n

(2) Bu Y\u00f6netmeli\u011fin, 9 uncu maddesinin birinci, 11 inci maddesinin on ikinci, 12 nci maddesinin d\u00f6rd\u00fcnc\u00fc, 22 nci maddesinin \u00fc\u00e7\u00fcnc\u00fc, 25 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc ve 26 nc\u0131 maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 h\u00fck\u00fcmlerine ayk\u0131r\u0131 hareket edilmesi h\u00e2linde Kanunun 241 inci maddesinin birinci f\u0131kras\u0131 uygulan\u0131r.<\/p>\n

Fikri ve s\u0131nai haklar\u0131n ihlali<\/b><\/p>\n

MADDE 32 \u2013<\/b>\u00a0(1) Ma\u011fazalarda e\u015fya sat\u0131\u015f\u0131n\u0131n fikri ve s\u0131nai haklar mevzuat\u0131n\u0131 ihlal etmesi durumunda ilgili mevzuat h\u00fck\u00fcmlerine g\u00f6re i\u015flem yap\u0131l\u0131r.<\/p>\n

G\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklerinin g\u00f6revleri<\/b><\/p>\n

MADDE 33 \u2013<\/b>\u00a0(1) G\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fckleri bu Y\u00f6netmelik h\u00fck\u00fcmlerine g\u00f6re kendilerine ibraz edilen belgeleri d\u00fczenli bir \u015fekilde saklar. Y\u00f6netmelik h\u00fck\u00fcmlerinin gere\u011fi gibi uygulanmas\u0131n\u0131n sa\u011flanmas\u0131, tespit edilen aksakl\u0131klar\u0131n zaman\u0131nda giderilmesi ve tedbirlerin al\u0131nmas\u0131 amac\u0131yla ma\u011faza ve depoya ait i\u015flemleri s\u00fcrekli olarak izler.<\/p>\n

(2) Ta\u015f\u0131t yo\u011funlu\u011fu ve yolcu durumuna g\u00f6re ma\u011fazalar\u0131n g\u00fcn\u00fcn hangi saatinde a\u00e7\u0131k tutulaca\u011f\u0131 ilgili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce tespit edilir. Bu saatler d\u0131\u015f\u0131nda ma\u011faza a\u00e7\u0131k bulundurulamaz ve sat\u0131\u015f yap\u0131lamaz.<\/p>\n

Personele ait giri\u015f ve kimlik kart\u0131na ili\u015fkin i\u015flemler<\/b><\/p>\n

MADDE 34 \u2013<\/b>\u00a0(1) G\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce daim\u00ee giri\u015f kartlar\u0131n\u0131n verilmedi\u011fi durumlarda bu kart\u0131 vermeye yetkili birimler, yolcu muayenesinin yap\u0131ld\u0131\u011f\u0131 yerlere y\u00f6nelik verilecek izinlerde veya bu kartlar\u0131n iptalinde g\u00fcmr\u00fck m\u00fcd\u00fcr\u00fcn\u00fcn g\u00f6r\u00fc\u015f\u00fcn\u00fc al\u0131rlar.<\/p>\n

(2) \u00dcst aramas\u0131na kar\u015f\u0131 koyan veya g\u00fcmr\u00fck idaresince getirilen d\u00fczenlemelere uymayan personelin daim\u00ee giri\u015f kart\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcr\u00fc taraf\u0131ndan iptal edilir veya iptali hususunda gerekli giri\u015fimlerde bulunulur.<\/p>\n

SEK\u0130Z\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

\u00c7e\u015fitli ve Son H\u00fck\u00fcmler<\/strong><\/p>\n

Yetki<\/b><\/p>\n

MADDE 35 \u2013\u00a0<\/b>(1) Bakanl\u0131k;<\/p>\n

a) Ma\u011fazalar\u0131n a\u00e7\u0131l\u0131\u015f, i\u015fleyi\u015f, e\u015fya sat\u0131\u015f ve g\u00fcmr\u00fck vergilerinin tahsil esaslar\u0131n\u0131 belirlemeye,<\/p>\n

b) Ma\u011fazadan sat\u0131labilecek e\u015fyay\u0131, miktar\u0131n\u0131, k\u0131ymetini ve e\u015fya alabilecek ki\u015fileri belirlemeye,<\/p>\n

c) Al\u0131nacak teminat tutarlar\u0131n\u0131 de\u011fi\u015ftirmeye,<\/p>\n

\u00e7) \u00d6zel veya zorunlu durumlar\u0131 inceleyip sonu\u00e7land\u0131rmaya ve gerekli tedbirleri almaya,<\/p>\n

yetkilidir.<\/p>\n

Fazla mesai<\/b><\/p>\n

MADDE 36 \u2013<\/b>\u00a0(1) Ma\u011faza ve depo i\u015fletmecilerinin talebi h\u00e2linde, buralarda g\u00f6revlendirilmesini istedikleri personele \u00f6denecek olan fazla \u00e7al\u0131\u015fma \u00fccretleri ve yolluklar hakk\u0131nda Kanunun 219 uncu maddesi h\u00fck\u00fcmleri uyar\u0131nca i\u015flem yap\u0131l\u0131r.<\/p>\n

H\u00fck\u00fcm bulunmayan haller<\/b><\/p>\n

MADDE 37 \u2013<\/b>\u00a0(1) Bu Y\u00f6netmelikte h\u00fck\u00fcm bulunmayan hallerde G\u00fcmr\u00fck Y\u00f6netmeli\u011finin ilgili h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n

Y\u00fcr\u00fcrl\u00fckten mevzuat<\/b><\/p>\n

MADDE 38 \u2013\u00a0<\/b>(1) 13\/10\/2006 tarihli ve 26318 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131 Y\u00f6netmeli\u011fi<\/a><\/strong>\u00a0y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

(2) \u0130lgili mevzuatta, 13\/10\/2006 tarihli ve 26318 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131 Y\u00f6netmeli\u011fine yap\u0131lan at\u0131flar bu Y\u00f6netmeli\u011fe yap\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>\n

Elektronik bildirim<\/b><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 1 \u2013<\/b>\u00a0(1) Ayn\u0131 g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fc denetimi alt\u0131nda bulunan ma\u011fazadan ma\u011fazaya, depodan ma\u011fazaya ve ma\u011fazadan depoya e\u015fya sevkinde, 16 nc\u0131 maddede belirtilen elektronik bildirime ili\u015fkin sistemde gerekli haz\u0131rl\u0131klar\u0131n tamamlanaca\u011f\u0131 tarihe kadar y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan Y\u00f6netmelik h\u00fck\u00fcmleri \u00e7er\u00e7evesinde i\u015flem yap\u0131l\u0131r. 16 nc\u0131 maddede belirtilen uygulamaya ge\u00e7i\u015f tarihi ile uygulama usul ve esaslar\u0131 Bakanl\u0131k\u00e7a duyurulur.<\/p>\n

E\u015fya yollama k\u00e2\u011f\u0131d\u0131nda yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015faviri uygulamas\u0131<\/b><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 2 \u2013<\/b>\u00a0(1) Ge\u00e7ici 1 inci maddede yer alan elektronik bildirim uygulamas\u0131na ge\u00e7ilece\u011fi tarihe kadar y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan Y\u00f6netmelik h\u00fck\u00fcmleri \u00e7er\u00e7evesinde depodan ma\u011fazaya e\u015fya sevkinde kullan\u0131lan e\u015fya yollama k\u00e2\u011f\u0131d\u0131, yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015faviri taraf\u0131ndan imzalan\u0131r.<\/p>\n

Antrepo giri\u015f-\u00e7\u0131k\u0131\u015f kay\u0131tlar\u0131<\/b><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 3 \u2013<\/b>\u00a0(1) Ma\u011faza ve depolara giren ve buralardan \u00e7\u0131kan e\u015fyan\u0131n izlenmesi i\u00e7in kullan\u0131lan antrepo giri\u015f-\u00e7\u0131k\u0131\u015f defterine ili\u015fkin olarak, 22 nci maddede belirtilen bilgisayar sistemine ili\u015fkin gerekli haz\u0131rl\u0131klar\u0131n tamamlanaca\u011f\u0131 tarihe kadar y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan Y\u00f6netmelik h\u00fck\u00fcmleri \u00e7er\u00e7evesinde i\u015flem yap\u0131l\u0131r. Uygulamaya ge\u00e7i\u015f tarihi ile uygulama usul ve esaslar\u0131 Bakanl\u0131k\u00e7a duyurulur.<\/p>\n

Kay\u0131tlar\u0131n bilgisayar ortam\u0131nda iletilmesi<\/b><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 4 \u2013<\/b>\u00a0(1) 25 inci maddede belirtilen ayl\u0131k sat\u0131\u015f listesi ve 26 nc\u0131 maddede belirtilen stok cetvelinin g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcne bilgisayar ortam\u0131nda iletilmesine y\u00f6nelik sistemde gerekli haz\u0131rl\u0131klar\u0131n tamamlanaca\u011f\u0131 tarihe kadar bunlara ili\u015fkin olarak y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan Y\u00f6netmelik h\u00fck\u00fcmleri \u00e7er\u00e7evesinde i\u015flem yap\u0131l\u0131r. Uygulamaya ge\u00e7i\u015f tarihi ile uygulama usul ve esaslar\u0131 Bakanl\u0131k\u00e7a duyurulur.<\/p>\n

Mevcut teminatlar<\/b><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 5 \u2013\u00a0<\/b>(1) Bu Y\u00f6netmeli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla firmalarca g\u00fcmr\u00fck idaresine verilmi\u015f olan teminatlar, Y\u00f6netmeli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren alt\u0131 ay i\u00e7inde firman\u0131n ma\u011faza ve depolar\u0131n\u0131 kapsayacak \u015fekilde 19 ve 20 nci madde h\u00fck\u00fcmlerine uygun olarak de\u011fi\u015ftirilir.<\/p>\n

(2) 26\/3\/2004 tarihli ve 25414 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fck Genel Tebli\u011fi (G\u00fcmr\u00fck Hatt\u0131 D\u0131\u015f\u0131 E\u015fya Sat\u0131\u015f Ma\u011fazalar\u0131) (Seri No: 10) uyar\u0131nca global g\u00f6t\u00fcr\u00fc teminat sisteminden yararlanan firmalar, bu Y\u00f6netmeli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren alt\u0131 ay i\u00e7inde teminat mektuplar\u0131n\u0131 20 nci maddede belirtilen \u015fekilde de\u011fi\u015ftirmeleri ko\u015fuluyla, s\u00f6z konusu maddede belirtilen g\u00f6t\u00fcr\u00fc teminat sisteminden yararlanmaya devam ederler. Bu s\u00fcre i\u00e7inde gerekli teminat \u015fart\u0131n\u0131 sa\u011flamayan firmalar\u0131n faaliyetleri, \u015fart sa\u011flan\u0131ncaya kadar durdurulur.<\/p>\n

Parf\u00fcm numuneleri<\/b><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 6 \u2013<\/b>\u00a0(1) Bu Y\u00f6netmeli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla firmalar\u0131n ma\u011faza ve depolar\u0131nda bulunan parf\u00fcm ve kozmetik numuneleri, en ge\u00e7 Y\u00f6netmeli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihi takip eden otuz g\u00fcn i\u00e7inde antrepo stok kay\u0131tlar\u0131na al\u0131n\u0131r.<\/p>\n

Sermaye art\u0131r\u0131m\u0131<\/b><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 7 \u2013<\/b>\u00a0(1) Halihaz\u0131rda ma\u011faza a\u00e7ma ve i\u015fletme izni alm\u0131\u015f ve faaliyette bulunan firmalar, 6 nc\u0131 maddenin birinci f\u0131kras\u0131n\u0131n (b) bendinde belirtilen sermaye \u015fart\u0131n\u0131 bu Y\u00f6netmeli\u011fin yay\u0131mland\u0131\u011f\u0131 tarihten itibaren 1 y\u0131l i\u00e7inde yerine getirmek zorundad\u0131r. Bu s\u00fcre i\u00e7inde gerekli sermaye \u015fart\u0131n\u0131 sa\u011flamayan firmalar\u0131n faaliyetleri, \u015fart sa\u011flan\u0131ncaya kadar durdurulur.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/b><\/p>\n

MADDE 39 \u2013<\/b>\u00a0(1) Bu Y\u00f6netmelik yay\u0131mland\u0131ktan 30 g\u00fcn sonra y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/b><\/p>\n

MADDE 40 \u2013<\/b>\u00a0(1) Bu Y\u00f6netmelik h\u00fck\u00fcmlerini G\u00fcmr\u00fck ve Ticaret Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

Ekleri i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131 08 A\u011fustos 2017 Tarihli Resmi Gazete Say\u0131:\u00a030148 G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131ndan: B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM Ama\u00e7, Kapsam, Dayanak ve Ta…  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-11019","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/11019","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=11019"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/11019\/revisions"}],"predecessor-version":[{"id":11020,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/11019\/revisions\/11020"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=11019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=11019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=11019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}