{"status":true,"post":{"id":19360,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:35:35","created_at":"2018-11-11T21:00:00.000000Z","updated_at":"2022-10-24T10:35:35.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":19360,"is_featured":0,"title":"\u0130hracat bedelinin yurda getirilmesi","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin olarak Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 2018-32\/48 say\u0131l\u0131 Tebli\u011f gere\u011fi \u201cT\u00fcrkiye\u2019de yerle\u015fik ki\u015filer taraf\u0131ndan ger\u00e7ekle\u015ftirilen ihracat i\u015flemlerine ait bedeller; ithalat\u00e7\u0131n\u0131n \u00f6demesini m\u00fcteakip do\u011frudan ve gecikmeksizin ihracata arac\u0131l\u0131k eden bankaya transfer edilecek veya getirilecek. Bu ba\u011flamda s\u00f6z konusu bedellerin yurda getirilmesi s\u00fcresi fiili ihra\u00e7 tarihinden itibaren 180 g\u00fcn\u00fc ge\u00e7emez. S\u00f6z konusu bedellerin en az y\u00fczde 80\u2019nin bir bankaya sat\u0131lmas\u0131 zorunludur. <\/span><\/p>  <p><span class=\"large\">Tebli\u011fde \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere ihracat i\u015flemlerine ait bedellerin a\u015fa\u011f\u0131daki \u00f6deme \u015fekillerine g\u00f6re yurda getirilmesi m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Akreditifli \u00f6deme,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vesaik mukabili \u00f6deme,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Mal mukabili \u00f6deme,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kabul kredili akreditifli \u00f6deme,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kabul kredili vesaik mukabili \u00f6deme,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kabul kredili mal mukabili \u00f6deme,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Pe\u015fin \u00f6deme,<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130hracat bedellerinin beyan edilen T\u00fcrk paras\u0131 veya d\u00f6viz \u00fczerinden yurda getirilmesi esas olup, T\u00fcrk paras\u0131 \u00fczerinden yap\u0131lan ihracat kar\u015f\u0131l\u0131\u011f\u0131nda d\u00f6viz olarak getirilmesi de m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan ihracat bedelinin yolcu beraberinde efektif olarak yurda getirilmesi halinde g\u00fcmr\u00fck idarelerine beyan edilmesi zorunludur.<\/span><\/p>  <p><span class=\"large\">Pe\u015fin d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131nda ihracat\u0131n 24 ay i\u00e7erisinde ger\u00e7ekle\u015ftirilmesi gerekmektedir. \u201cDahilde \u0130\u015fleme \u0130zin Belgesi ve Vergi, Resim ve Har\u00e7 \u0130stisna Belgesi\u201d kapsam\u0131nda ihracat ve ihracat say\u0131lan sat\u0131\u015f ve teslimler ile d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet ve faaliyetlerle ilgili olarak sa\u011flanan pe\u015fin d\u00f6vizlerin kullan\u0131m s\u00fcresi, belge s\u00fcresi (ek s\u00fcre dahil) kadar olacak.<\/span><\/p>  <p><span class=\"large\">Tamam\u0131 tek seferde iade edilmeyen veya s\u00fcresi i\u00e7inde ihracat ger\u00e7ekle\u015ftirilmeyen pe\u015fin d\u00f6vizler prefinansman h\u00fck\u00fcmlerine tabi hale gelen pe\u015fin d\u00f6vizlerin ihracat taahh\u00fct s\u00fcrelerinin ilgili mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde uzat\u0131lmas\u0131 halinde, al\u0131c\u0131n\u0131n muvafakat etmesi ko\u015fuluyla kullan\u0131m s\u00fcreleri de verilen ek s\u00fcre kadar uzat\u0131lm\u0131\u015f say\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca \u00f6zelli\u011fi olan ihracatta;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yurtd\u0131\u015f\u0131na m\u00fcteahhit firmalarca yap\u0131lacak ihracat bedelinin 365 g\u00fcn i\u00e7inde yurda getirilerek bir bankaya sat\u0131lmas\u0131 zorunludur.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Konsinye yoluyla yap\u0131lacak ihracatta ihracat bedellerinin; kesin sat\u0131\u015f\u0131 m\u00fcteakip uluslararas\u0131 fuar, sergi ve haftalara bedelli olarak sat\u0131lmak \u00fczere g\u00f6nderilen mallar\u0131n bedellerinin ise g\u00f6nderildikleri fuar, sergi ve haftan\u0131n bitimini m\u00fcteakip 180 (y\u00fcz seksen) g\u00fcn i\u00e7erisinde yurda getirilerek herhangi bir bankaya sat\u0131lmas\u0131 gerekmektedir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Konuya ili\u015fkin mevzuat h\u00fck\u00fcmlerine g\u00f6re yurt d\u0131\u015f\u0131na ge\u00e7ici ihrac\u0131 yap\u0131lan mallar\u0131n verilen s\u00fcre veya ek s\u00fcre i\u00e7inde yurda getirilmemesi veya bu s\u00fcreler i\u00e7erisinde sat\u0131lmas\u0131 halinde sat\u0131\u015f bedelinin s\u00fcre bitiminden veya kesin sat\u0131\u015f tarihinden itibaren 90 g\u00fcn i\u00e7inde yurda getirilerek bir bankaya sat\u0131lmas\u0131 zorunludur.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Halen y\u00fcr\u00fcrl\u00fckte bulunan \u0130hracat Rejimi ve Finansal Kiralama (Leasing) Mevzuat\u0131 \u00e7er\u00e7evesinde kredili veya kiralama yoluyla yap\u0131lan ihracatta, ihracat bedelinin Kredili sat\u0131\u015f veya kiralama s\u00f6zle\u015fmesinde belirlenen vade tarihlerini izleyen 90 g\u00fcn i\u00e7inde yurda getirilerek bankalara sat\u0131lmas\u0131 zorunludur.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130hra\u00e7 edilen mallar\u0131n bedelinin s\u00fcresinde yurda getirilerek bankalara sat\u0131lmas\u0131ndan ve ihracat hesab\u0131n\u0131n s\u00fcresinde kapat\u0131lmas\u0131ndan ihracat\u00e7\u0131lar sorumludur.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Alacak hakk\u0131n\u0131n sat\u0131n al\u0131nmas\u0131 suretiyle ticari riskin bankalar veya faktoring \u015firketlerince \u00fcstlenilmesi durumunda ihracat bedelinin yurda getirilmesi ile ilgili sorumlulu\u011fu belirlemeye Hazine ve Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130hracata arac\u0131l\u0131k eden bankalar ihracat bedellerinin yurda getirilmesini ve sat\u0131\u015f\u0131n\u0131n yap\u0131lmas\u0131n\u0131 izlemekle y\u00fck\u00fcml\u00fc tutulmu\u015ftur.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130hracatla ilgili navlun, sigorta primi, komisyon, ardiye, depolama, antrepo, g\u00fcmr\u00fck resmi, har\u00e7 ve faktoring masraflar\u0131 ile uluslararas\u0131 para piyasalar\u0131nda ge\u00e7erli faiz oranlar\u0131n\u0131 ge\u00e7memek \u00fczere iskonto giderleri gibi masraflar i\u00e7in yap\u0131lacak indirimler ile konsinyasyon yoluyla ihra\u00e7 edilen mallarla ilgili nakil, muhafaza, bak\u0131m ve f\u00fcm\u00fcgasyon (zararl\u0131 \u015feyler) rafa (maniplasyon) sat\u0131\u015f ve benzeri masraflar\u0131n ihracat bedelinden mahsubu veya g\u00f6r\u00fcnmeyen i\u015flemlere ili\u015fkin h\u00fck\u00fcmler \u00e7er\u00e7evesinde d\u00f6viz transferi talepleri bankalarca incelenip sonu\u00e7land\u0131r\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Ticari team\u00fcllerin gere\u011fi olarak sat\u0131\u015f akdinde veya akreditiflerde ayr\u0131ca var\u0131\u015f yerinde tart\u0131 ve analiz yap\u0131lmas\u0131 ko\u015fulu bulunuyorsa tart\u0131 ve analiz sonucunda tespit edilen vezin noksanl\u0131\u011f\u0131 veya kalite fark\u0131 ile ekspertiz ve tahkim \u00fccretleri ve rafa (maniplasyon) masraflar\u0131n\u0131n (hari\u00e7teki g\u00f6zetme \u015firketleri, \u00fccretleri dahil) mal bedelinden mahsubu veya g\u00f6r\u00fcnmeyen i\u015flemlere ili\u015fkin h\u00fck\u00fcmler \u00e7er\u00e7evesinde d\u00f6viz transferi talepleri bankalarca incelenip sonu\u00e7land\u0131r\u0131l\u0131r.<\/span><\/p>  \t\t\t\t","slug":"ihracat-bedelinin-yurda-getirilmesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130hracat bedelinin yurda getirilmesi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":152,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":19459,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":19360,"locale":"tr","category_id":73,"title":"\u0130hracat bedelinin yurda getirilmesi","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin olarak Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 2018-32\/48 say\u0131l\u0131 Tebli\u011f gere\u011fi \u201cT\u00fcrkiye\u2019de yerle\u015fik ki\u015filer taraf\u0131ndan ger\u00e7ekle\u015ftirilen ihracat i\u015flemlerine ait bedeller; ithalat\u00e7\u0131n\u0131n \u00f6demesini m\u00fcteakip do\u011frudan ve gecikmeksizin ihracata arac\u0131l\u0131k eden bankaya transfer edilecek veya getirilecek. Bu ba\u011flamda s\u00f6z konusu bedellerin yurda getirilmesi s\u00fcresi fiili ihra\u00e7 tarihinden itibaren 180 g\u00fcn\u00fc ge\u00e7emez. S\u00f6z konusu bedellerin en az y\u00fczde 80\u2019nin bir bankaya sat\u0131lmas\u0131 zorunludur. <\/span><\/p>  <p><span class=\"large\">Tebli\u011fde \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere ihracat i\u015flemlerine ait bedellerin a\u015fa\u011f\u0131daki \u00f6deme \u015fekillerine g\u00f6re yurda getirilmesi m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Akreditifli \u00f6deme,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vesaik mukabili \u00f6deme,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Mal mukabili \u00f6deme,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kabul kredili akreditifli \u00f6deme,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kabul kredili vesaik mukabili \u00f6deme,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kabul kredili mal mukabili \u00f6deme,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Pe\u015fin \u00f6deme,<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130hracat bedellerinin beyan edilen T\u00fcrk paras\u0131 veya d\u00f6viz \u00fczerinden yurda getirilmesi esas olup, T\u00fcrk paras\u0131 \u00fczerinden yap\u0131lan ihracat kar\u015f\u0131l\u0131\u011f\u0131nda d\u00f6viz olarak getirilmesi de m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan ihracat bedelinin yolcu beraberinde efektif olarak yurda getirilmesi halinde g\u00fcmr\u00fck idarelerine beyan edilmesi zorunludur.<\/span><\/p>  <p><span class=\"large\">Pe\u015fin d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131nda ihracat\u0131n 24 ay i\u00e7erisinde ger\u00e7ekle\u015ftirilmesi gerekmektedir. \u201cDahilde \u0130\u015fleme \u0130zin Belgesi ve Vergi, Resim ve Har\u00e7 \u0130stisna Belgesi\u201d kapsam\u0131nda ihracat ve ihracat say\u0131lan sat\u0131\u015f ve teslimler ile d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet ve faaliyetlerle ilgili olarak sa\u011flanan pe\u015fin d\u00f6vizlerin kullan\u0131m s\u00fcresi, belge s\u00fcresi (ek s\u00fcre dahil) kadar olacak.<\/span><\/p>  <p><span class=\"large\">Tamam\u0131 tek seferde iade edilmeyen veya s\u00fcresi i\u00e7inde ihracat ger\u00e7ekle\u015ftirilmeyen pe\u015fin d\u00f6vizler prefinansman h\u00fck\u00fcmlerine tabi hale gelen pe\u015fin d\u00f6vizlerin ihracat taahh\u00fct s\u00fcrelerinin ilgili mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde uzat\u0131lmas\u0131 halinde, al\u0131c\u0131n\u0131n muvafakat etmesi ko\u015fuluyla kullan\u0131m s\u00fcreleri de verilen ek s\u00fcre kadar uzat\u0131lm\u0131\u015f say\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca \u00f6zelli\u011fi olan ihracatta;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yurtd\u0131\u015f\u0131na m\u00fcteahhit firmalarca yap\u0131lacak ihracat bedelinin 365 g\u00fcn i\u00e7inde yurda getirilerek bir bankaya sat\u0131lmas\u0131 zorunludur.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Konsinye yoluyla yap\u0131lacak ihracatta ihracat bedellerinin; kesin sat\u0131\u015f\u0131 m\u00fcteakip uluslararas\u0131 fuar, sergi ve haftalara bedelli olarak sat\u0131lmak \u00fczere g\u00f6nderilen mallar\u0131n bedellerinin ise g\u00f6nderildikleri fuar, sergi ve haftan\u0131n bitimini m\u00fcteakip 180 (y\u00fcz seksen) g\u00fcn i\u00e7erisinde yurda getirilerek herhangi bir bankaya sat\u0131lmas\u0131 gerekmektedir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Konuya ili\u015fkin mevzuat h\u00fck\u00fcmlerine g\u00f6re yurt d\u0131\u015f\u0131na ge\u00e7ici ihrac\u0131 yap\u0131lan mallar\u0131n verilen s\u00fcre veya ek s\u00fcre i\u00e7inde yurda getirilmemesi veya bu s\u00fcreler i\u00e7erisinde sat\u0131lmas\u0131 halinde sat\u0131\u015f bedelinin s\u00fcre bitiminden veya kesin sat\u0131\u015f tarihinden itibaren 90 g\u00fcn i\u00e7inde yurda getirilerek bir bankaya sat\u0131lmas\u0131 zorunludur.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Halen y\u00fcr\u00fcrl\u00fckte bulunan \u0130hracat Rejimi ve Finansal Kiralama (Leasing) Mevzuat\u0131 \u00e7er\u00e7evesinde kredili veya kiralama yoluyla yap\u0131lan ihracatta, ihracat bedelinin Kredili sat\u0131\u015f veya kiralama s\u00f6zle\u015fmesinde belirlenen vade tarihlerini izleyen 90 g\u00fcn i\u00e7inde yurda getirilerek bankalara sat\u0131lmas\u0131 zorunludur.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130hra\u00e7 edilen mallar\u0131n bedelinin s\u00fcresinde yurda getirilerek bankalara sat\u0131lmas\u0131ndan ve ihracat hesab\u0131n\u0131n s\u00fcresinde kapat\u0131lmas\u0131ndan ihracat\u00e7\u0131lar sorumludur.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Alacak hakk\u0131n\u0131n sat\u0131n al\u0131nmas\u0131 suretiyle ticari riskin bankalar veya faktoring \u015firketlerince \u00fcstlenilmesi durumunda ihracat bedelinin yurda getirilmesi ile ilgili sorumlulu\u011fu belirlemeye Hazine ve Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130hracata arac\u0131l\u0131k eden bankalar ihracat bedellerinin yurda getirilmesini ve sat\u0131\u015f\u0131n\u0131n yap\u0131lmas\u0131n\u0131 izlemekle y\u00fck\u00fcml\u00fc tutulmu\u015ftur.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130hracatla ilgili navlun, sigorta primi, komisyon, ardiye, depolama, antrepo, g\u00fcmr\u00fck resmi, har\u00e7 ve faktoring masraflar\u0131 ile uluslararas\u0131 para piyasalar\u0131nda ge\u00e7erli faiz oranlar\u0131n\u0131 ge\u00e7memek \u00fczere iskonto giderleri gibi masraflar i\u00e7in yap\u0131lacak indirimler ile konsinyasyon yoluyla ihra\u00e7 edilen mallarla ilgili nakil, muhafaza, bak\u0131m ve f\u00fcm\u00fcgasyon (zararl\u0131 \u015feyler) rafa (maniplasyon) sat\u0131\u015f ve benzeri masraflar\u0131n ihracat bedelinden mahsubu veya g\u00f6r\u00fcnmeyen i\u015flemlere ili\u015fkin h\u00fck\u00fcmler \u00e7er\u00e7evesinde d\u00f6viz transferi talepleri bankalarca incelenip sonu\u00e7land\u0131r\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Ticari team\u00fcllerin gere\u011fi olarak sat\u0131\u015f akdinde veya akreditiflerde ayr\u0131ca var\u0131\u015f yerinde tart\u0131 ve analiz yap\u0131lmas\u0131 ko\u015fulu bulunuyorsa tart\u0131 ve analiz sonucunda tespit edilen vezin noksanl\u0131\u011f\u0131 veya kalite fark\u0131 ile ekspertiz ve tahkim \u00fccretleri ve rafa (maniplasyon) masraflar\u0131n\u0131n (hari\u00e7teki g\u00f6zetme \u015firketleri, \u00fccretleri dahil) mal bedelinden mahsubu veya g\u00f6r\u00fcnmeyen i\u015flemlere ili\u015fkin h\u00fck\u00fcmler \u00e7er\u00e7evesinde d\u00f6viz transferi talepleri bankalarca incelenip sonu\u00e7land\u0131r\u0131l\u0131r.<\/span><\/p>  \t\t\t\t","slug":"ihracat-bedelinin-yurda-getirilmesi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130hracat bedelinin yurda getirilmesi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":152,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}