22 Nisan 2021 PERŞEMBE Resmî Gazete Sayı : 31462
CUMHURBAŞKANI KARARI
Karar Sayısı: 3867
Ekli “İthalatta İlave Gümrük Vergisi Uygulanmasına İlişkin Kararda Değişiklik Yapılmasına Dair Karar”m yürürlüğe konulmasına, 1567 sayılı Kanunun 1 inci, 474 sayılı Kanunun 2 nci, 3283 sayılı Kanunun 2 nci, 4458 sayılı Kanunun 16 ncı, 22 nci ve 55 inci maddeleri ile 2976 sayılı Kanun hükümleri gereğince karar verilmiştir.
21 Nisan 2021
Recep Tayyip ERDOĞAN
CUMHURBAŞKANI
İTHALATTA İLAVE GÜMRÜK VERGİSİ UYGULANMASINA İLİŞKİN KARARDA
DEĞİŞİKLİK YAPILMASINA DAİR KARAR
MADDE 1- 31/12/2020 tarihli ve 3351 sayılı Cumhurbaşkanı Kararı ile yürürlüğe konulan İthalatta İlave Gümrük Vergisi Uygulanmasına İlişkin Kararın eki Ek-1 sayılı tabloda bulunan bazı eşyaya ait satırlar ekli 1 sayılı listede gösterildiği şekilde değiştirilmiş, ekli 2 sayılı listede GTİP numaraları belirtilen eşyaya ait satırlar mezkûr tablo kapsamından çıkarılmış ve aynı tablonun sonuna aşağıdaki dipnotlar eklenmiştir.
“(7)- Bu pozisyondaki eşyayı kendi üretiminde girdi olarak kullanan firmalar tarafından yapılan ithalatta İGV %0 olarak uygulanır ve bu halde gümrük mevzuatının nihai kullanıma ilişkin hükümlerine tabi olur.
(8)- Tekerlek hariç bu pozisyondaki eşyayı kendi üretiminde girdi olarak kullanan firmalar tarafından yapılan ithalatta ÎGV %0 olarak uygulanır ve bu halde gümrük mevzuatının nihai kullanıma ilişkin hükümlerine tabi olur.”
MADDE 2- Bu Karar yayımı tarihinde yürürlüğe girer.
MADDE 3- Bu Karar hükümlerini Ticaret Bakanı yürütür.
Cumhurbaşkanı Kararının Yayımlandığı Resmi Gazetenin
Tarihi Sayısı
31/12/2020 31351 (3. Mükerrer)
|
İLAVE GÜMRÜK VERGİSİ (İGV) ORANI (%) |
|||||||||
|
GTİP |
Dipnot (*) |
1 |
2 |
3 |
4 |
GTS ÜLKELERİ |
8 |
||
|
5 |
6 |
7 |
|||||||
|
3920.43.10.00.00 |
7 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
4818.90.90.90.00 |
7 |
0 |
0 |
0 |
0 |
25,0 |
25,0 |
25,0 |
25,0 |
|
5701.10.10.00.12 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5701.10.10.00.13 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5701.10.90.00.11 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5701.10.90.00.12 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5701.10.90.00.13 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5701.10.90.00.14 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5’701.90.10.00.12 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5701.90.10.00.13 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5701.90.10.00.21 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5701.90.10.00.31 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5701.90.10.00.41 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5701.90.90.10.11 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5701.90.90.90.11 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5701.90.90.90.21 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5702.10.00.10.00 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5702.10.00.90.11 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5702.10.00.90.19 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
5805.00.00.00.00 |
0 |
0 |
0 |
0 |
30,0 |
30,0 |
30,0 |
30,0 |
|
|
7228.50.69.00.11 |
7 |
0 |
0 |
0 |
0 |
25,0 |
25,0 |
25,0 |
25,0 |
|
8414.51.00.90.00 |
0 |
0 |
0 |
0 |
20,0 |
20,0 |
20,0 |
20,0 |
|
|
8536.20.10.00.11 |
0 |
0 |
0 |
0 |
5,0 |
5,0 |
5,0 |
5,0 |
|
|
8536.20.10.00.19 |
0 |
0 |
0 |
0 |
5,0 |
5,0 |
5,0 |
5,0 |
|
|
8536.20.90.00.11 |
0 |
0 |
0 |
0 |
5,0 |
5,0 |
5,0 |
5,0 |
|
|
8536.20.90.00.19 |
0 |
0 |
0 |
0 |
5,0 |
5,0 |
5,0 |
5,0 |
|
|
8536.69.90.00.11 |
0 |
0 |
0 |
0 |
5,0 |
5,0 |
5,0 |
5,0 |
|
|
8714.10.90.00.19 |
0 |
0 |
0 |
0 |
5,0 |
5,0 |
5,0 |
5,0 |
|
|
8714.99.90.00.00 |
8 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
9101.11.00.00.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9101.19.00.00.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
910121.00.00.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9101.29.00.00.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9101.91.00.00.11 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9101.91.00.00.12 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9101.91.00.00.19 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9101.99.00.00.11 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9101.99.00.00.12 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9101.99.00.00.19 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9102.11.00.00.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9102.12.00.00.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9102.19.00.00.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9102.21.00.00.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9102.29.00.00.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9102.91.00.00.11 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9102.91.00.00.12 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9102.91.00.00.19 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9102.99.00.00.11 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9102.99.00.00.12 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9102.99.00.00.19 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9103.10.00.10.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9103.10.00.90.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9103.90.00.10.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9103.90.00.90.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9105.11.00.00.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9105.19.00.00.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9105.91.00.00.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9105.99.00.00.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
|
|
9405.91.90.10.00 |
0 |
0 |
0 |
0 |
10,0 |
10,0 |
10,0 |
10,0 |
GTİP
5403.10.00.10.00 5403.10.00.20.11 54Ö3JÖ.00.20.12 5403.31.00.10.11 5403.31.00.10.19 5403.31.00.10.29 540331.00.20.11 5403.31.00.20.19
540331.00.20.29 5403 32.00.10.11 5403 32.00 10.19 5403.32.00.10.29
5403.32.00.20.11
540332.00.20.19 5403.32.00.20.29 540333ÂXHÖ7ÎT 5403.33.00.10.19 5403.33.00 10.29 5403.33.00.20.11 540333.00.20.19 540333.00.20.29 540339.00.10.11 3403.39.00.10.19 5403.39.00.10.29 540339.00.20.11 540339.00 20.19 '540339.00.20.29
GTİP
5403.41.00.10.11
5403.41.00.10.19
540341.00.10.29
5403.41.00.20.11
5403.41.00.20.19
5403.41.00.20.29~
5403.42.00.10.11
5403.42.00.10.19
5403.42.00.10.29
5403.42.00.207ÎT
5403.42.00.20.19
5403.42.00.20.29
5403.49.00.10.11
5403.49.00.10.19
5403.49.00.10.21
5403.49.00.10.29
5403.49.00.20.11
5403.49.00.20.19
5403.49.00.20.2?
5403.49.00.20.29
8481.80.40.00.0?
9018.31.90.00.00
