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Bazı kumaş gruplarında damping vergisi devam etmesi hakkında !

İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (No: 2024/8) (20.02.2024 t. 32466 s. R.G.)
Ticaret Bakanlığından:

Amaç ve kapsam

MADDE 1- (1) Bu Tebliğin amacı, 24/1/2023 tarihli ve 32083 sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2023/3) ile, 26/8/2021 tarihli ve 31580 sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2021/41) kapsamında İtalyan Cumhuriyeti, İspanya Krallığı ve Almanya Federal Cumhuriyeti menşeli/çıkışlı ithalatta yürürlükte bulunan dampinge karşı önlemin gözden geçirilmesine ve Avusturya Cumhuriyeti, Belçika Krallığı, Çek Cumhuriyeti, Danimarka Krallığı, Estonya Cumhuriyeti, Finlandiya Cumhuriyeti, Fransa Cumhuriyeti, Hırvatistan Cumhuriyeti, Hollanda Krallığı, İrlanda, İsveç Krallığı, Letonya Cumhuriyeti, Litvanya Cumhuriyeti, Lüksemburg Büyük Dükalığı, Macaristan, Malta, Polonya Cumhuriyeti, Portekiz Cumhuriyeti, Romanya, Slovak Cumhuriyeti ve Slovenya Cumhuriyeti menşeli/çıkışlı 54.07 gümrük tarife pozisyonu altında sınıflandırılan ve Ek 1’de gümrük tarife istatistik pozisyonları ve eşya tanımı belirtilen “sentetik filament iplikten dokunmuş mensucat (giyim için olanlar)” ithalatına yönelik başlatılan ve Ticaret Bakanlığı İthalat Genel Müdürlüğü tarafından yürütülen önlemlerin etkisiz kılınmasına karşı soruşturmanın tamamlanması neticesinde alınan kararın yürürlüğe konulmasıdır.

(2) Yine bu Tebliğin amacı, İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2023/3) ile, İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2021/41) kapsamında İtalyan Cumhuriyeti, İspanya Krallığı ve Almanya Federal Cumhuriyeti menşeli/çıkışlı ithalatta yürürlükte bulunan dampinge karşı önlemin gözden geçirilmesine ve Avusturya Cumhuriyeti, Belçika Krallığı, Çek Cumhuriyeti, Danimarka Krallığı, Estonya Cumhuriyeti, Finlandiya Cumhuriyeti, Fransa Cumhuriyeti, Hırvatistan Cumhuriyeti, Hollanda Krallığı, İrlanda, İsveç Krallığı, Letonya Cumhuriyeti, Litvanya Cumhuriyeti, Lüksemburg Büyük Dükalığı, Macaristan, Malta, Portekiz Cumhuriyeti, Romanya, Slovak Cumhuriyeti ve Slovenya Cumhuriyeti menşeli/çıkışlı 55.13, 55.14, 55.15, 55.16 gümrük tarife pozisyonlarında tanımlı “sentetik veya suni devamsız liflerden dokunmuş mensucat” ithalatına yönelik başlatılan ve Ticaret Bakanlığı İthalat Genel Müdürlüğü tarafından yürütülen önlemlerin etkisiz kılınmasına karşı soruşturmanın tamamlanması neticesinde alınan kararın yürürlüğe konulmasıdır.

Dayanak

MADDE 2- (1) Bu Tebliğ, 14/6/1989 tarihli ve 3577 sayılı İthalatta Haksız Rekabetin Önlenmesi Hakkında Kanun, 20/10/1999 tarihli ve 99/13482 sayılı Bakanlar Kurulu Kararı ile yürürlüğe konulan İthalatta Haksız Rekabetin Önlenmesi Hakkında Karar ve 30/10/1999 tarihli ve 23861 sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesi Hakkında Yönetmeliğe dayanılarak hazırlanmıştır.

Tanımlar

MADDE 3- (1) Bu Tebliğde geçen;

a) Almanya: Almanya Federal Cumhuriyeti’ni,

b) Avusturya: Avusturya Cumhuriyeti’ni,

c) Belçika: Belçika Krallığı’nı,

ç) Bulgaristan: Bulgaristan Cumhuriyeti’ni,

d) ÇHC: Çin Halk Cumhuriyeti’ni,

e) Danimarka: Danimarka Krallığı’nı,

f) Estonya: Estonya Cumhuriyeti’ni,

g) Filipinler: Filipinler Cumhuriyeti’ni,

ğ) Finlandiya: Finlandiya Cumhuriyeti’ni,

h) Fransa: Fransa Cumhuriyeti’ni,

ı) GTİP: Gümrük tarife istatistik pozisyonunu,

i) GTP: Gümrük tarife pozisyonunu,

j) Güney Kore: Kore Cumhuriyeti’ni,

k) Hırvatistan: Hırvatistan Cumhuriyeti’ni,

l) Hollanda: Hollanda Krallığı’nı,

m) İspanya: İspanya Krallığı’nı,

n) İsveç: İsveç Krallığı’nı,

o) İtalya: İtalyan Cumhuriyeti’ni

ö) Kurul: İthalatta Haksız Rekabeti Değerlendirme Kurulunu,

p) Letonya: Letonya Cumhuriyeti’ni,

r) Litvanya: Litvanya Cumhuriyeti’ni,

s) Lüksemburg: Lüksemburg Büyük Dükalığı’nı,

ş) Polonya: Polonya Cumhuriyeti’ni,

t) Portekiz: Portekiz Cumhuriyeti’ni,

u) Slovakya: Slovak Cumhuriyeti’ni,

ü) Slovenya: Slovenya Cumhuriyeti’ni,

v) Tayland: Tayland Krallığı’nı,

y) TGTC: İstatistik Pozisyonlarına Bölünmüş Türk Gümrük Tarife Cetvelini,

z) Yönetmelik: 30/10/1999 tarihli ve 23861 sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesi Hakkında Yönetmeliği,

ifade eder.

Yürürlükteki dampinge karşı önlemler

MADDE 4- (1) 28/1/2021 tarihli ve 31378 sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2021/3) çerçevesinde ÇHC, Güney Kore, Tayland, Malezya ve Çin Tayvanı menşeli, GTİP’i ve eşya tanımı Ek-1’de yer alan tabloda belirtilen “sentetik filament iplikten dokunmuş mensucat (giyim için olanlar)” ithalatında ülke ve firma bazında değişen oranlarda dampinge karşı önlem yürürlüktedir.

(2) 31/12/2018 tarihli ve 30642 dördüncü mükerrer sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2019/4) çerçevesinde ÇHC menşeli 55.13, 55.14, 55.15, 55.16 GTP’ler altında yer alan “sentetik veya suni devamsız liflerden dokunmuş mensucat” ithalatında %44 oranında dampinge karşı önlem yürürlüktedir.

Karar

MADDE 5- (1) Yürütülen soruşturma sonucunda, soruşturma konusu Avrupa Birliği ülkeleri menşeli/çıkışlı 54.07 GTP kapsamı soruşturma konusu ithalat ile, dampinge karşı önlemden kaçınma dışında yeterli bir haklı nedeni veya ekonomik gerekçesi bulunmayan bir uygulama, işlem veya iş sonucunda ÇHC menşeli anılan eşya ithalatında yürürlükteki dampinge karşı önlemin etkisiz kılındığı sonucuna ulaşılmıştır. Ancak, Çek Cumhuriyeti’nde yerleşik Toray Textiles Central Europe SRO ve İtalya’da yerleşik Fibre E Tessuti Speciali (FTS) SPA, Stamperia Di Martinengo SRL, Stamperia Di Cassina Rizzardi SPA, Fasac SPA firmalarının 54.07 GTP kapsamı eşya ithalatında yürürlükte bulunan dampinge karşı önlemi etkisiz kılmadıkları tespit edilmiştir.

(2) Yürütülen soruşturma sonucunda, soruşturma konusu Avrupa Birliği ülkeleri menşeli/çıkışlı 55.13, 55.14, 55.15, 55.16 GTP kapsamı soruşturma konusu ithalat ile, dampinge karşı önlemden kaçınma dışında yeterli bir haklı nedeni veya ekonomik gerekçesi bulunmayan bir uygulama, işlem veya iş sonucunda ÇHC menşeli anılan eşya ithalatında yürürlükteki dampinge karşı önlemin etkisiz kılındığı sonucuna ulaşılmıştır. Ancak, İtalya’da yerleşik Stamperia Di Martinengo SRL, Stamperia Di Cassina Rizzardi SPA, Fasac SPA, Lanificio Batacchi E Gori SRL ve In. Tes. Pra. Industria Tessuti Pratesi SPA firmalarının 55.13, 55.14, 55.15, 55.16 GTP kapsamı eşya ithalatında yürürlükte bulunan dampinge karşı önlemi etkisiz kılmadıkları tespit edilmiştir.

(3) 26/8/2021 tarihli ve 31580 sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2021/41)’in 5 inci maddesinin üçüncü fıkrasında belirtilen Beniplast-Benitex SA, Castilla Textil 2 SL, Criado Y Lopez SL, Exit Fabrics SL, Etisilk SA, Marina Textil SL, Plast Textil SL, Textil Puig Ubach SA, Textil A Ortiz SAU, Textil Santanderina SA, Dimension-Polyant Gmbh, Freudenberg Performance Materials Apparel SE & Co. KG, Propex Furnishing Solutions GmbH & Co. KG, Erica Industria Tessile SPA ve Tessitura Uboldi Luigi SRL firmalarının, anılan Tebliğ ile tamamlanan soruşturma sonucunda üretici oldukları ve yürürlükte bulunan dampinge karşı önlemleri etkisiz kılmadıkları tespit edilmiş olup söz konusu firmalar İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2023/3) ile başlatılan işbu soruşturmanın dışında tutulmuştur.

(4) Ticaret Bakanlığı İthalat Genel Müdürlüğü tarafından yürütülerek tamamlanan soruşturma sonucunda ulaşılan bilgi ve bulguları içeren Bilgilendirme Raporu Ek-2’de yer almaktadır.

(5) Bu çerçevede, soruşturma neticesinde ulaşılan tespitleri değerlendiren Kurulun kararı ile; İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2021/41) kapsamında İtalya, İspanya ve Almanya menşeli/çıkışlı, GTİP’leri ve eşya tanımı Ek-1’de belirtilen eşya ithalatında yürürlükte bulunan ve soruşturma kapsamında gözden geçirilen önlemin, Yönetmeliğin 42 nci maddesi çerçevesinde değiştirilerek Tablo-1’de gösterildiği şekilde uygulanmasına karar verilmiştir.

(6) İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2021/3) kapsamında GTİP’leri ve eşya tanımı Ek-1’de belirtilen ÇHC menşeli eşya ithalatında uygulanmakta olan dampinge karşı önlemin Tablo-1’de gösterildiği şekilde soruşturma konusu diğer ülkeler menşeli/çıkışlı ithalata teşmil edilmesine karar verilmiştir.

(7) Soruşturma neticesinde ulaşılan tespitleri değerlendiren Kurulun kararı ile; İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2019/4) kapsamında İtalya, İspanya ve Almanya menşeli/çıkışlı 55.13, 55.14, 55.15, 55.16 GTP kapsamı eşya ithalatında yürürlükte bulunan ve soruşturma kapsamında gözden geçirilen önlemin, Yönetmeliğin 42 nci maddesi çerçevesinde değiştirilerek Tablo-2’de gösterildiği şekilde uygulanmasına karar verilmiştir.

(8) İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2019/4) kapsamında 55.13, 55.14, 55.15, 55.16 GTP kapsamı ÇHC menşeli eşya ithalatında uygulanmakta olan dampinge karşı önlemin Tablo-2’de gösterildiği şekilde soruşturma konusu diğer ülkeler menşeli/çıkışlı ithalata teşmil edilmesine karar verilmiştir.

Uygulama

MADDE 6- (1) Gümrük idareleri, GTİP’i ve eşya tanımı Ek-1’de belirtilen eşyanın, diğer mevzuat hükümleri saklı kalmak kaydıyla serbest dolaşıma giriş rejimi kapsamı ithalatında, Tablo-1’de gösterildiği şekilde dampinge karşı kesin önlemi tahsil eder.

(2) Tablo-1’de belirtilen firmalarca ve ülkelerde üretildiği belirlenen GTİP’i ve eşya tanımı Ek-1’de yer alan eşyaya ilişkin işlemlerde 12/2/2002 tarihli ve 24669 sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2002/1) çerçevesinde üretici sertifikası aranarak söz konusu dampinge karşı önlem uygulanmaz.

(3) 13/2/2002 tarihli ve 24670 sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2002/2) ile yürürlüğe konulan ve İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2021/3) ile son nihai gözden geçirme soruşturması tamamlanan ÇHC menşeli ithalata ilişkin dampinge karşı önlemde ithalatta haksız rekabetin önlenmesi hakkında mevzuat hükümleri çerçevesinde yapılacak değişiklikler bu önlem için de geçerlidir.

(4) Gümrük idareleri, 55.13, 55.14, 55.15, 55.16 GTP’ler kapsamı eşyanın, diğer mevzuat hükümleri saklı kalmak kaydıyla serbest dolaşıma giriş rejimi kapsamı ithalatında, Tablo-2’de gösterildiği şekilde dampinge karşı kesin önlemi tahsil eder.

(5) Tablo-2’de belirtilen firmalarca ve ülkelerde üretildiği belirlenen 55.13, 55.14, 55.15, 55.16 GTP kapsamı eşyaya ilişkin işlemlerde İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2002/1) çerçevesinde üretici sertifikası aranarak söz konusu dampinge karşı önlem uygulanmaz.

(6) 15/2/2001 tarihli ve 24319 sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (2001/2) ile yürürlüğe konulan ve İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2019/4) ile son nihai gözden geçirme soruşturması tamamlanan ÇHC menşeli ithalata ilişkin dampinge karşı önlemde ithalatta haksız rekabetin önlenmesi hakkında mevzuat hükümleri çerçevesinde yapılacak değişiklikler bu önlem için de geçerlidir.

(7) Bilgilendirme Raporunda soruşturma konusu eşya ile ilgili açıklamalar genel içerikli olup uygulamaya esas olan yürürlükteki TGTC’de yer alan GTİP ve eşya tanımıdır.

(8) Önleme tabi eşyanın yürürlükteki TGTC’de yer alan tarife pozisyonunda ve/veya tanımında yapılacak değişiklikler bu Tebliğ hükümlerinin uygulanmasına engel teşkil etmez.

Uluslararası Anlaşmalar ve Avrupa Birliği Genel Müdürlüğünün 14.02.2024 tarihli 94007200 sayılı yazısı (Yurt Dışı Tebligat Talepleri Hakkında)

Uluslararası Anlaşmalar ve Avrupa Birliği Genel Müdürlüğünün 14.02.2024 tarihli 94007200 sayılı yazısı (Yurt Dışı Tebligat Talepleri Hakkında)
T.C.
TİCARET BAKANLIĞI
Uluslararası Anlaşmalar ve Avrupa Birliği Genel Müdürlüğü

Sayı : E-29980007-645

Konu : Yurt Dışı Tebligat Talepleri Hakkında

14.02.2024 / 94007200
DAĞITIM YERLERİNE

Bilindiği üzere, 1/95 sayılı Türkiye-AB Ortaklık Konseyi Kararının 7 nolu Eki çerçevesinde, Avrupa Birliği üyesi ülkelere yönelik gümrük işlemleri ile ilgili düzenlenen tebligat evraklarının tebliği ile AB ülkelerinden tarafımıza gönderilen tebligat işlemlerine yönelik talepler Genel Müdürlüğümüzce karşılanmaktadır.

Bu kapsamda, Bakanlığımız birimleri ve Gümrük ve Dış Ticaret Bölge Müdürlüklerinden alınan AB üyesi ülkelere yönelik tebligat taleplerinin gerekli şartları (konusunun gümrük işlemleri olması, tebligat evrakının ülkenin resmi dili veya İngilizce tercümesinin bulunması) taşıması durumunda ilgili ülkelerin Gümrük İdarelerine iletilmektedir.

Bu çerçevede, tebliğ evrakının muhatabı Türk vatandaşı dahi olsa ülkenin resmi dilinde veya İngilizce çevirisinin yapılarak gönderilmemesi durumunda tebligat taleplerimiz ilgili ülke gümrükleri tarafından iade edilmektedir.

Diğer taraftan, son dönemde, özellikle Bölge Müdürlüklerimizden alınan tebligat taleplerinin 7201 sayılı Tebligat Kanununun 25/a maddesi kapsamında yoğunlaştığı; Türkçe dilinde iletildiği ve Genel Müdürlüğümüzce ülkemizin ilgili ülkedeki Büyükelçiliğine / Konsolosluğuna sunularak tebligat işlemlerinin yapılmasının talep edildiği görülmektedir. Ancak, daha önce de vurgulandığı üzere, Genel Müdürlüğümüzce tebligatlar, muhatap ülkenin resmi dilinde veya İngilizce dilinde ve sadece ilgili yabancı Gümrük İdareleri nezdinde yapılmaktadır.

Bu çerçevede, gerek işlem safahatının hızlandırılmasını ve gittikçe artan taleplerden kaynaklanan iş yükünün dağıtılmasını gerek ilgili ülkenin resmi dilinde tercüme maliyetinden tasarruf edilmesini ve pratik bir yöntem benimsenmesini teminen tebligat evraklarının Gümrük ve Dış Ticaret Bölge Müdürlükleri tarafından doğrudan ilgili ülkelerdeki Türkiye Büyükelçilikleri ile Konsoloslukları kanalıyla muhatabına gönderilmesi hususunda; Bilgileri ile gereğini arz/rica ederim.

Hüsnü DİLEMRE
Genel Müdür

Dağıtım:

Gereği: : Bilgi:

Gümrük ve Dış Ticaret Bölge Müdürlüklerine Gümrükler Genel Müdürlüğüne

Gümrükler Muhafaza Genel

2024 yılı gümrük yönetmeliği değişikliği hakkında

Gümrük Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik

TPS-Anne ve Bebek Ürünleri Uygunluk Belgesi hakkında

T.C.
TİCARET BAKANLIĞI
Gümrükler Genel Müdürlüğü

Sayı : E-73421605-106.05-00092556558

Konu : TPS-Anne ve Bebek Ürünleri Uygunluk Belgesi

GENELGE
(2024/1)

20/03/2012 tarihli ve 28239 sayılı Resmî Gazete’de yayımlanan 2012/6 sayılı “Gümrük Hizmetlerinde Tek Pencere Sistemi” konulu Başbakanlık Genelgesi çerçevesinde Bakanlığımız koordinasyonunda Tek Pencere Sistemi’nin yaygınlaştırılması çalışmaları devam etmektedir.

Bu kapsamda Anne ve Bebek Ürünlerinin İthalat Denetimi Tebliği (Ürün Güvenliği Ve Denetimi: 2024/17) uyarınca düzenlenen Anne ve Bebek Ürünleri Uygunluk Belgesi Tek Pencere Sistemi’ne alınmış olup söz konusu belgenin düzenlenmesi ve kullanılmasına ilişkin işlemler aşağıda belirtildiği şekilde gerçekleştirilecektir:

1. Dış Ticarette Risk Esaslı Kontrol Sistemi’ne (TAREKS) yapılan 1102 kodlu TPS-Anne ve Bebek Ürünleri Uygunluk Belgesi başvurularına ilişkin bilgiler Tek Pencere Sistemi’ne iletilecektir.

2. İletilen bilgilere ilişkin Tek Pencere Sistemi tarafından 23 haneli gümrük belge numarası oluşturulacak olup söz konusu belge numarası TAREKS tarafından yükümlüye gösterilecektir.

3. Tek Pencere Sistemi tarafından oluşturulan 23 haneli belge numarası/belge satır numarası (Örnek: Referans No: 24000000001102000000001/1) yükümlüsünce ilgili gümrük beyannamesinin 44 no.lu kutusunda “Belge Referans No” ve “Belge Tarihi” alanlarında beyan edilecektir.

4. Söz konusu belgeye ilişkin bilgiler elektronik ortamda yer alacağından, beyanname ekinde ayrıca kâğıt ortamında ıslak imzalı belge aranmayacaktır.

Bilgi ve gereğini rica ederim.

Sezai UÇARMAK
Bakan a.
Bakan Yardımcısı

Dağıtım:
Tüm Gümrük ve Dış Ticaret Bölge Müdürlükleri

2024 yılı vergi ve izin güncellemeleri hakkında

https://www.resmigazete.gov.tr/31.12.2023
https://www.resmigazete.gov.tr/30.12.2023
https://www.resmigazete.gov.tr/29.12.2023

Gümrükler Genel Müdürlüğünün 03.11.2023 tarihli 90236029 sayılı yazısı (İthalatta KDV Matrahı)

Gümrükler Genel Müdürlüğünün 03.11.2023 tarihli 90236029 sayılı yazısı (İthalatta KDV Matrahı)
T.C.
TİCARET BAKANLIĞI
Gümrükler Genel Müdürlüğü

Sayı : E-85593407-156.02-00090236029

Konu : İthalatta KDV Matrahı

03.11.2023 / 90236029
DAĞITIM YERLERİNE

Gelir İdaresi Başkanlığından alınan 20.10.2023 tarihli ve 87100 sayılı yazıda;

“3065 sayılı KDV Kanununun “İthalatta Matrah” başlıklı 21 inci maddesinde, “İthalatta verginin matrahı aşağıda gösterilen unsurların toplamıdır:

a) İthal edilen malın gümrük vergisi tarhına esas olan kıymeti, gümrük vergisinin kıymet esasına göre alınmaması veya malın gümrük vergisinden muaf olması halinde sigorta ve navlun bedelleri dahil (CIF) değeri, bunun belli olmadığı hallerde malın gümrükçe tespit edilecek değeri,

b) İthalat sırasında ödenen her türlü vergi, resim, harç ve paylar,

c) Gümrük beyannamesinin tescil tarihine kadar yapılan diğer giderler ve ödemelerden vergilendirilmeyenler ile mal bedeli üzerinden hesaplanan fiyat farkı, kur farkı gibi ödemeler.” hükmü yer almaktadır.

Öte yandan, KDV Genel Uygulama Tebliğinin “İthalatta Matrah” başlıklı (III/A-2.) bölümünde, “3065 sayılı Kanunun 21 inci maddesine göre, ithalatta KDV matrahına;

-İthal edilen malın gümrük vergisi tarhına esas olan kıymeti, gümrük vergisinin kıymet esasına göre alınmaması veya malın gümrük vergisinden muaf veya müstesna olması halinde sigorta ve navlun bedelleri dahil (CIF) değeri, bunun belli olmadığı hallerde malın gümrükçe tespit edilecek değeri, -İthalat sırasında ödenen her türlü vergi, resim, harç ve paylar,

-Gümrük beyannamesinin tescil tarihine kadar yapılan diğer giderler ve ödemelerden vergilendirilmeyenler ile mal bedeli üzerinden hesaplanan fiyat farkı, kur farkı gibi ödemeler dahil

olacaktır.

4458 sayılı Gümrük Kanununun 24 üncü maddesine göre ithal eşyasının gümrük kıymeti, eşyanın satış bedeli olup, Türkiye’ye ihraç amacıyla yapılan satışta satış bedeli, 27 ve 28 inci maddelere göre gerekli düzeltmelerin de yapıldığı, fiilen ödenen veya ödenecek fiyattır. 24 üncü maddeye göre belirlenemeyen gümrük kıymeti ise sırayla 25 ve 26 ncı madde hükümlerine göre tespit edilir.

İthal edilen eşyanın gümrük vergisine esas olan kıymeti yukarıda belirtildiği şekilde bulunur ve beyan edilir. Madde metninde yer alan, “… gümrük vergisinin kıymet esasına göre alınmaması veya malın gümrük vergisinden muaf olması halinde…” ibaresi ancak beyannamenin verilmediği veya verilemediği hallere münhasırdır. Bu durumda, ithal edilen malın gümrük vergisine esas olan kıymeti yani verginin matrahı, sigorta ve navlun bedelleri dahil (CIF) değeridir. Bu değeri tespit etmek için gerekli belgeler
bulunmadığı takdirde, malın gümrük idaresince resen tayin ve tespit olunan değeri, verginin matrahı olur.

İthalat KDV matrahı tespit edilirken, yukarıda açıklandığı şekilde belirlenen gümrük kıymetine, ithalat sırasında ödenen her türlü vergi, resim, harç ve paylar dahil edilir. Bunlar, gümrük vergisi ve belediye payı, rıhtım resmi, damga resmi ve benzeri ithalat işlemi nedeniyle ortaya çıkan yükümlülüklerdir.

Ayrıca, gümrük beyannamesinin tescil tarihine kadar yapılan diğer giderler ve munzam sigorta ücreti, destekleme ve fiyat istikrar fonu ve konut fonuna katılma payları gibi ödemeler ile mal bedeli üzerinden hesaplanan ve yine gümrük beyannamesinin tescil tarihine kadar oluşan fiyat farkı ve kur farkı gibi ödemeler KDV’nin matrahına dahildir.” açıklamalarına yer verilmiştir.

İthalatta KDV matrahı tespit edilirken, 4458 sayılı Gümrük Kanununa göre belirlenen gümrük kıymetine, ithalat sırasında ödenen her türlü vergi, resim, harç ve paylar dahil edilmekte olup gümrük beyannamesinin tescil tarihine kadar oluşan fiyat farkı, kur farkı, vade farkı gibi ödemeler de ithalatta KDV matrahına dahil bulunmaktadır.

Bu durumda, ithalatta KDV matrahına dahil olup zamanında tahsil edilmeyen vergiler üzerinden hesaplanan ilave tutarlar da ithalatta KDV matrahını etkilemekte olup geçici ithal edilen eşyanın serbest dolaşıma girişi neticesinde 4458 sayılı Kanunun 207 nci maddesi kapsamında tahsil edilen tutarın ithalat işlemi nedeniyle ortaya çıkan bir yükümlülük olarak 3065 sayılı Kanunun 21/c maddesi kapsamında ithalatta KDV matrahına dahil edilmesi gerekmektedir.” denilmektedir.

Bilgi ve gereğini rica ederim.

Mustafa GÜMÜŞ
Bakan a.
Genel Müdür

Dağıtım:
Batı Akdeniz Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Batı Marmara Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Doğu Akdeniz Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Doğu Anadolu Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Doğu Karadeniz Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Doğu Marmara Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Ege Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Fırat Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Gap Gümrük ve Dış Ticaret Bölge Müdürlüğüne
İpekyolu Gümrük ve Dış Ticaret Bölge Müdürlüğüne
İstanbul Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Orta Akdeniz Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Orta Anadolu Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Orta Karadeniz Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Trakya Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Uludağ Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Gürbulak Gümrük ve Dış Ticaret Bölge Müdürlüğüne
Kaçkar Gümrük ve Dış Ticaret Bölge Müdürlüğüne

Çin Halk Cumhuriyeti, Hindistan Cumhuriyeti, Japonya ve Rusya Federasyonu menşeli 7208, 7211, 7212, 7225,7226 tarife pozisyonlarında sınıflandırılan sıcak haddelenmiş yassı çelik ürünlerine yönelik bir damping soruşturması devamı ve yeni soruşturma açılması hakkında

İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (No: 2023/31) (31.10.2023 t. 32355 s. R.G.)
Ticaret Bakanlığından:

Amaç ve kapsam

MADDE 1- (1) Bu Tebliğin amacı, yerli üreticiler Çolakoğlu Metalurji A.Ş., Ereğli Demir ve Çelik Fabrikaları T.A.Ş., İskenderun Demir ve Çelik A.Ş., Habaş Sınai ve Tıbbi Gazlar İstihsal Endüstrisi A.Ş. ve Tosçelik Profil ve Sac Endüstrisi A.Ş. adına Türkiye Çelik Üreticileri Derneği tarafından yapılan başvuruya istinaden Çin Halk Cumhuriyeti, Hindistan Cumhuriyeti, Japonya ve Rusya Federasyonu menşeli 7208.10.00.10.00, 7208.10.00.90.00, 7208.25.00.10.00, 7208.25.00.90.00, 7208.26.00.10.00, 7208.26.00.90.00, 7208.27.00.10.00, 7208.27.00.90.00, 7208.36.00.10.00, 7208.36.00.90.00, 7208.37.00.10.11, 7208.37.00.10.19, 7208.37.00.90.12, 7208.37.00.90.18, 7208.37.00.90.19, 7208.38.00.10.11, 7208.38.00.10.19, 7208.38.00.90.12, 7208.38.00.90.18, 7208.38.00.90.19, 7208.39.00.10.11, 7208.39.00.10.19, 7208.39.00.90.12, 7208.39.00.90.18, 7208.39.00.90.19, 7208.40.00.10.11, 7208.40.00.10.19, 7208.40.00.90.11, 7208.40.00.90.19, 7208.51.98.10.00, 7208.51.98.90.00, 7208.52.10.10.00, 7208.52.10.90.00, 7208.52.99.10.00, 7208.52.99.90.00, 7208.53.10.10.00, 7208.53.10.90.00, 7208.53.90.10.00, 7208.53.90.90.00, 7208.54.00.10.11, 7208.54.00.10.19, 7208.54.00.90.11, 7208.54.00.90.19, 7208.90.80.10.11, 7208.90.80.10.12, 7208.90.80.20.11, 7208.90.80.20.12, 7211.13.00.11.00, 7211.13.00.19.00, 7211.13.00.29.00, 7211.14.00.10.00, 7211.14.00.21.11, 7211.14.00.21.12, 7211.14.00.29.11, 7211.14.00.29.12, 7211.14.00.31.00, 7211.14.00.39.00, 7211.14.00.41.00, 7211.14.00.49.00, 7211.14.00.50.00, 7211.19.00.10.00, 7211.19.00.21.00, 7211.19.00.29.00, 7211.19.00.31.00, 7211.19.00.39.00, 7211.19.00.50.00, 7212.60.00.11.11, 7212.60.00.11.21, 7212.60.00.11.29, 7212.60.00.19.11, 7212.60.00.19.21, 7212.60.00.19.29, 7212.60.00.21.11, 7212.60.00.21.12, 7212.60.00.29.11, 7212.60.00.29.12, 7225.19.10.00.11, 7225.19.10.00.19, 7225.30.90.00.11, 7225.30.90.00.19, 7225.40.40.00.00, 7225.40.60.00.00, 7225.40.90.00.00, 7226.91.91.00.00, 7226.91.99.00.00 gümrük tarife istatistik pozisyonları altında sınıflandırılan “sıcak haddelenmiş yassı çelik” ürününe yönelik bir damping soruşturması açılması ve açılan soruşturmanın usul ve esaslarının belirlenmesidir.

Dayanak

MADDE 2- (1) Bu Tebliğ, 14/6/1989 tarihli ve 3577 sayılı İthalatta Haksız Rekabetin Önlenmesi Hakkında Kanun, 20/10/1999 tarihli ve 99/13482 sayılı Bakanlar Kurulu Kararı ile yürürlüğe konulan İthalatta Haksız Rekabetin Önlenmesi Hakkında Karar ve 30/10/1999 tarihli ve 23861 sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesi Hakkında Yönetmeliğe dayanılarak hazırlanmıştır.

Tanımlar

MADDE 3- (1) Bu Tebliğde geçen;

a) Bakanlık: Ticaret Bakanlığını,

b) ÇHC: Çin Halk Cumhuriyeti’ni,

c) EBYS: Elektronik Belge Yönetim Sistemini,

ç) Genel Müdürlük: Bakanlık İthalat Genel Müdürlüğünü,

d) GTİP: Gümrük tarife istatistik pozisyonunu,

e) Hindistan: Hindistan Cumhuriyeti’ni,

f) Kanun: 14/6/1989 tarihli ve 3577 sayılı İthalatta Haksız Rekabetin Önlenmesi Hakkında Kanunu,

g) Karar: 20/10/1999 tarihli ve 99/13482 sayılı Bakanlar Kurulu Kararı ile yürürlüğe konulan İthalatta Haksız Rekabetin Önlenmesi Hakkında Kararı,

ğ) KEP: Kayıtlı elektronik posta adresini,

h) Rusya: Rusya Federasyonu’nu,

ı) TGTC: İstatistik Pozisyonlarına Bölünmüş Türk Gümrük Tarife Cetvelini,

i) TÜİK: Türkiye İstatistik Kurumunu,

j) Yönetmelik: 30/10/1999 tarihli ve 23861 sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesi Hakkında Yönetmeliği,

ifade eder.

Soruşturma konusu ürün

MADDE 4- (1) Soruşturma konusu ürün, 7208.10.00.10.00, 7208.10.00.90.00, 7208.25.00.10.00, 7208.25.00.90.00, 7208.26.00.10.00, 7208.26.00.90.00, 7208.27.00.10.00, 7208.27.00.90.00, 7208.36.00.10.00, 7208.36.00.90.00, 7208.37.00.10.11, 7208.37.00.10.19, 7208.37.00.90.12, 7208.37.00.90.18, 7208.37.00.90.19, 7208.38.00.10.11, 7208.38.00.10.19, 7208.38.00.90.12, 7208.38.00.90.18, 7208.38.00.90.19, 7208.39.00.10.11, 7208.39.00.10.19, 7208.39.00.90.12, 7208.39.00.90.18, 7208.39.00.90.19, 7208.40.00.10.11, 7208.40.00.10.19, 7208.40.00.90.11, 7208.40.00.90.19, 7208.51.98.10.00, 7208.51.98.90.00, 7208.52.10.10.00, 7208.52.10.90.00, 7208.52.99.10.00, 7208.52.99.90.00, 7208.53.10.10.00, 7208.53.10.90.00, 7208.53.90.10.00, 7208.53.90.90.00, 7208.54.00.10.11, 7208.54.00.10.19, 7208.54.00.90.11, 7208.54.00.90.19, 7208.90.80.10.11, 7208.90.80.10.12, 7208.90.80.20.11, 7208.90.80.20.12, 7211.13.00.11.00, 7211.13.00.19.00, 7211.13.00.29.00, 7211.14.00.10.00, 7211.14.00.21.11, 7211.14.00.21.12, 7211.14.00.29.11, 7211.14.00.29.12, 7211.14.00.31.00, 7211.14.00.39.00, 7211.14.00.41.00, 7211.14.00.49.00, 7211.14.00.50.00, 7211.19.00.10.00, 7211.19.00.21.00, 7211.19.00.29.00, 7211.19.00.31.00, 7211.19.00.39.00, 7211.19.00.50.00, 7212.60.00.11.11, 7212.60.00.11.21, 7212.60.00.11.29, 7212.60.00.19.11, 7212.60.00.19.21, 7212.60.00.19.29, 7212.60.00.21.11, 7212.60.00.21.12, 7212.60.00.29.11, 7212.60.00.29.12, 7225.19.10.00.11, 7225.19.10.00.19, 7225.30.90.00.11, 7225.30.90.00.19, 7225.40.40.00.00, 7225.40.60.00.00, 7225.40.90.00.00, 7226.91.91.00.00, 7226.91.99.00.00 GTİP’leri altında yer alan “sıcak haddelenmiş yassı çelik”tir.

(2) Bahse konu GTİP’ler yalnızca bilgi amaçlı verilmiş olup bağlayıcı mahiyette değildir.

(3) Ürünün TGTC’de yer alan tarife pozisyonunda ve/veya eşya tanımında yapılacak değişiklikler bu Tebliğ hükümlerinin uygulanmasına engel teşkil etmez.

Başvurunun temsil niteliği

MADDE 5- (1) Başvuru aşamasında sunulan delillerden, Yönetmeliğin 18 inci maddesi çerçevesinde yerli üretim dalını temsil niteliğini haiz olduğu anlaşılan yerli üreticiler Çolakoğlu Metalurji A.Ş., Ereğli Demir ve Çelik Fabrikaları T.A.Ş., İskenderun Demir ve Çelik A.Ş., Habaş Sınai ve Tıbbi Gazlar İstihsal Endüstrisi A.Ş. ve Tosçelik Profil ve Sac Endüstrisi A.Ş. tarafından yapılan başvurunun Yönetmeliğin 20 nci maddesi uyarınca yerli üretim dalı adına yapıldığı anlaşılmıştır. Bu kapsamda, söz konusu firmalar bu Tebliğin ilgili bölümlerinde “yerli üretim dalı” olarak anılacaktır.

Damping iddiası

MADDE 6- (1) Normal değerin tespiti için, ÇHC, Hindistan, Japonya ve Rusya’da geçerli iç piyasa fiyatlarına ulaşılamamış olup oluşturulmuş normal değer kullanılmıştır. Bu kapsamda, soruşturma konusu ürün için normal değer Türkiye’de benzer malın birim imalat maliyetine genel, idari ve satış giderleri ile finansman gideri ve makul bir kârın eklenmesiyle oluşturulmuş ve söz konusu değerin fabrika çıkış aşamasında olduğu kabul edilmiştir.

(2) İhraç fiyatının tespitinde Bakanlık istatistik veri tabanında yer alan ithalat beyannameleri bazında veriler kullanılarak soruşturma konusu ürünün başvuru konusu ülkelerden ithalatında oluşan ortalama ihraç fiyatı dikkate alınmıştır. Söz konusu ihraç fiyatından, yerli üretim dalı tarafından sunulan harici navlun ve sigorta bedelleri düşülerek anılan değerin fabrika çıkış aşamasında olduğu kabul edilmiştir.

(3) Bu maddede açıklandığı şekilde tespit edilen normal değer ile Türkiye’ye ihraç fiyatı mümkün olduğu ölçüde aynı ticari aşamada, diğer bir ifadeyle, fabrika çıkış aşamasında karşılaştırılmış olup başvuru konusu ürün için hesaplanan damping marjlarının Yönetmeliğin 28 inci maddesinde zikredilen ihmal edilebilir oranın üzerinde olduğu tespit edilmiştir.

Zarar ve nedensellik iddiası

MADDE 7- (1) Yönetmeliğin 17 nci maddesi çerçevesinde zarar iddiası 1/1/2020-30/6/2023 dönemi için incelenmiştir.

(2) ÇHC menşeli soruşturma konusu ürün ithalatının 1/1/2020-30/6/2023 döneminde hem mutlak olarak miktarının önemli seviyede artış gösterdiği hem de nispi olarak pazar payının önemli seviyede arttığı görülmektedir.

(3) Hindistan menşeli soruşturma konusu ürün ithalatının, 2020 yılı baz yıl olarak değerlendirildiğinde, 1/1/2020-30/6/2023 döneminde hem mutlak olarak miktarının önemli seviyede artış gösterdiği hem de nispi olarak pazar payının önemli seviyede arttığı görülmektedir.

(4) Japonya menşeli soruşturma konusu ürün ithalatının 2020 yılı baz yıl olarak değerlendirildiğinde, 1/1/2020-30/6/2023 döneminde hem mutlak olarak miktarının önemli seviyede artış gösterdiği hem de nispi olarak pazar payının önemli seviyede arttığı görülmektedir.

(5) Rusya menşeli soruşturma konusu ürün ithalatının, 2020 yılı baz yıl olarak değerlendirildiğinde, 1/1/2020-30/6/2023 döneminde hem mutlak olarak miktarının seviyede artış gösterdiği hem de nispi olarak pazar payının seviyede arttığı görülmektedir.

(6) ÇHC menşeli ithalatın 1/7/2022-30/6/2023 döneminde soruşturma konusu üründe yerli üretim dalının iç piyasa satış fiyatlarını baskıladığı görülmektedir.

(7) Hindistan menşeli ithalatın 2022 yılı ile 1/7/2022-30/6/2023 döneminde soruşturma konusu üründe yerli üretim dalının iç piyasa satış fiyatlarını kırdığı ve baskıladığı görülmektedir.

(8) Japonya menşeli ithalatın 1/7/2022-30/6/2023 döneminde soruşturma konusu üründe yerli üretim dalının iç piyasa satış fiyatlarını baskıladığı görülmektedir.

(9) Rusya menşeli ithalatın 2022 yılı ile 1/7/2022-30/6/2023 döneminde soruşturma konusu üründe yerli üretim dalının iç piyasa satış fiyatlarını kırdığı ve baskıladığı görülmektedir.

(10) Yerli üretim dalı tarafından zarara ilişkin olarak sunulan bilgi, belge ve deliller kullanılarak yapılan değerlendirmede, yerli üretim dalının soruşturma konusu ürünün üretim, yurt içi satış miktarı, stok miktarı ve stok değeri, ürün nakit akışı, kapasite kullanım oranı ve pazar payı gibi temel ekonomik göstergelerinde bozulma olduğu ve yurt içi satışlardan birim kârlılığın 1/7/2022-30/6/2023 döneminde düşüş gösterdiği görülmektedir.

(11) Başvuru konusu ülkelerin üretim kapasitesi ve ihracat kabiliyeti bakımından soruşturma konusu ürün bağlamında küresel pazarda önemli bir konuma sahip olduğu anlaşılmıştır.

(12) Başvuru aşamasında sunulan deliller ve ithalata ilişkin Bakanlık istatistik veri tabanında yer alan veriler esas alınarak yapılan tespitler ışığında, dampingli olduğu iddia edilen ÇHC, Hindistan, Japonya ve Rusya menşeli ithalatın yerli üretim dalının ekonomik göstergelerinde maddi zarara/maddi zarar tehdidine yol açtığı değerlendirilmiştir.

Karar ve işlemler

MADDE 8- (1) Yapılan inceleme sonucunda, damping soruşturması açılabilmesi için yeterli bilgi, belge ve delillerin bulunduğu anlaşıldığından, İthalatta Haksız Rekabeti Değerlendirme Kurulunun kararı ile ÇHC, Hindistan, Japonya ve Rusya menşeli başvuru konusu ürüne yönelik olarak Yönetmeliğin 20 nci maddesi çerçevesinde bir damping soruşturması açılmasına karar verilmiştir.

Piyasa ekonomisi değerlendirmesi

MADDE 9- (1) ÇHC’de yerleşik soruşturmaya tabi üretici veya üreticilerin soruşturma konusu ürünün üretiminde ve satışında Yönetmeliğin ek 1 inci maddesinde yer alan ölçütler çerçevesinde piyasa ekonomisi koşullarının geçerli olduğunu 12 nci maddede belirtilen süreler içinde yeterli deliller ile ispat etmesi durumunda bu üretici veya üreticiler için normal değerin tespitinde Yönetmeliğin 5 inci maddesi, aksi takdirde Yönetmeliğin 7 nci maddesi hükümleri uygulanır. Yönetmeliğin 7 nci maddesi hükümlerinin tatbiki halinde adı geçen ülke için piyasa ekonomisi uygulayan emsal ülke olarak Türkiye’nin seçilmesi öngörülür.

İlgili taraflara soruşturma açılışının bildirilmesi

MADDE 10- (1) Yönetmeliğin 23 üncü maddesi uyarınca, soruşturma konusu malın ihracatçısı, yabancı üreticisi, ithalatçısı, üye çoğunluğu bunlardan oluşan meslek kuruluşları, ihracatçı ülke hükümeti, benzer malın Türkiye’deki üreticisi, üye çoğunluğu benzer malın Türkiye’deki üreticilerinden oluşan meslek kuruluşları ilgili taraflar olarak kabul edilir. Ancak, 12 nci maddede belirtilen süreler içinde soru formlarını cevaplamak veya görüşlerini sunmak suretiyle kendilerini yetkili mercie bildirenler soruşturmada ilgili taraf olarak dikkate alınır.

(2) Soruşturma açılmasını müteakip, soruşturma konusu ülkelerde yerleşik bilinen üretici/ihracatçılara, soruşturma konusu ülkelerin Ankara’daki Büyükelçilikleri ile başvuruda belirtilen ve Bakanlıkça tespit edilen soruşturma konusu ürünün bilinen ithalatçılarına soruşturmanın açılışına ilişkin bildirimde bulunulur.

(3) Bildirimde, soruşturma açılış Tebliği, başvurunun gizli olmayan özeti ve soru formlarına erişim hususunda bilgiye yer verilir.

(4) Bildirim gönderilemeyen veya kendilerine bildirim ulaşmayan diğer ilgili taraflar, soruşturma ile ilgili bilgilere Bakanlığın “https://www.ticaret.gov.tr/ithalat” uzantılı internet sitesinden sırasıyla “Ticaret Politikası Savunma Araçları”, “Damping ve Sübvansiyon”, “Soruşturmalar” sekmelerini takip ederek soruşturmaya dair ilgili başlıktan erişebilir.

Yetkili merci, ilgili tarafların görüş ve cevaplarını sunmaları

MADDE 11- (1) Soruşturma, aşağıda iletişim bilgileri yer alan Genel Müdürlük tarafından yürütülür.

T. C. Ticaret Bakanlığı

İthalat Genel Müdürlüğü

Damping ve Sübvansiyon Dairesi

Adres: Söğütözü Mah. Nizami Gencevi Caddesi No:63/1 06530 Çankaya/ANKARA

Tel: +90 312 204 75 00

(2) Soruşturmada “Türkiye’de yerleşik firma, kurum ve kuruluşlar”, soru formlarına cevapları ile resmî görüşlerini kendilerine ait KEP adreslerinden Bakanlığın aşağıda yer alan KEP adresine gönderir.

KEP adresi: ticaretbakanligi@hs01.kep.tr

(3) Soruşturmada “yurt dışında yerleşik firma, kurum ve kuruluşlar”, soru formlarına cevapları ile resmî görüşlerini yazılı olarak, soru formu cevaplarına ve resmî görüşlerine ilişkin ekleri ise yalnızca elektronik ortamda (CD/USB ile) Bakanlığın posta adresine gönderir. Soru formu cevapları, resmî görüşler ve bunların ekleri ayrıca aşağıda yer alan e-posta adresine gönderilir.

EBYS e-posta adresi: ithebys@ticaret.gov.tr

(4) Soruşturmaya ilişkin yazılı ve sözlü iletişim Türkçe yapılır. Soru formuna yanıtlar hariç olmak üzere, Türkçe dışında bir dilde sunulan hiçbir bilgi, belge, görüş ve talep dikkate alınmaz.

(5) İlgili taraflarca soru formuna verilen cevaplar, soruşturmayla ilgili sunulan diğer bilgi, belge, görüş ve destekleyici deliller aksi belirtilmedikçe yazılı olarak sunulur. Yazılı sunumlarda ilgili tarafların isim ve unvanı, adres bilgileri, elektronik posta adresi, telefon numaraları belirtilir. “Türkiye’de yerleşik firma, kurum ve kuruluşlardan ilgili taraf olmak isteyenler” tarafından yazılı sunumlarda kendilerine ait KEP adresleri de belirtilir.

(6) İlgili taraflar, soru formunda istenilen bilgiler haricinde soruşturmayla ilgili olduğu düşünülen diğer bilgi, belge ve görüşlerini, destekleyici deliller ile birlikte Genel Müdürlüğe yazılı olarak 12 nci maddenin ikinci fıkrasında belirtilen süre içerisinde sunabilir.

(7) Soruşturma süresince Yönetmeliğin 22 nci maddesinin ikinci fıkrası çerçevesinde gizlilik kaydıyla verilen her türlü bilgi, belge ve görüşün gizli olmayan bir özeti sunulur. Gizli olmayan özet, esas bilginin makul ölçüde anlaşılmasına olanak sağlayacak ayrıntıda olur. İlgili taraflar, istisnai hallerde bu bilgilerin özetlenemeyecek nitelikte olduklarını belirtebilir. Bu gibi istisnai durumlarda, bilgilerin özetlenemeyecek nitelikte olmasının nedenlerinin belirtilmesi gerekir.

Süreler

MADDE 12- (1) 10 uncu maddenin ikinci fıkrasında belirtilen bildirimin gönderildiği bütün ilgili taraflar için soru formunu cevaplama süresi, soruşturmanın açılışına ilişkin bildirimin gönderildiği tarihten itibaren posta süresi dâhil 37 gündür.

(2) 10 uncu maddenin dördüncü fıkrasında yer alan bildirimin gönderilemediği ilgili taraflar soru formuna ilişkin cevaplarını ve soruşturma ile ilgili görüşlerini bu Tebliğin yayımı tarihinden itibaren başlayacak 37 günlük süre içerisinde sunar.

(3) Soruşturmanın sonucundan etkilenebileceklerini iddia eden ve 10 uncu maddenin birinci fıkrası dışında kalan diğer yerli ve yabancı taraflar görüşlerini bu Tebliğin yayımı tarihinden itibaren soruşturmanın akışını etkilemeyecek şekilde soruşturma süreci içerisinde sunabilir.

İş birliğine gelinmemesi

MADDE 13- (1) Yönetmeliğin 26 ncı maddesi hükmü çerçevesinde, ilgili taraflardan birinin verilen süreler dâhilinde ve istenilen biçimde gerekli bilgi ve belgeleri sağlamaması ya da bu bilgi ve belgelere erişimi reddetmesi veya soruşturmayı engellediğinin anlaşılması veya yanlış ya da yanıltıcı bilgi vermesi hallerinde söz konusu taraf iş birliğine gelmemiş sayılır. Bu gibi hallerde soruşturma kapsamındaki geçici veya nihai belirlemeler, olumlu ya da olumsuz şekilde, mevcut verilere göre yapılabilir.

(2) İlgili tarafların iş birliğine gelmemesi veya kısmen iş birliğine gelmesi halinde bahse konu taraf için soruşturmanın sonucu iş birliğine gelinmesine nazaran daha az avantajlı olabilir.

Geçici önlem alınması ve önlemlerin geriye dönük uygulanması

MADDE 14- (1) Kanun ve Kararın ilgili hükümleri uyarınca, soruşturma süresince geçici önlem uygulanması kararlaştırılabilir ve kesin önlem geriye dönük olarak uygulanabilir.

Soruşturmanın başlangıç tarihi

MADDE 15- (1) Soruşturma, bu Tebliğin yayımı tarihinde başlamış kabul edilir.

Yürürlük

MADDE 16- (1) Bu Tebliğ yayımı tarihinde yürürlüğe girer.

Yürütme

MADDE 17- (1) Bu Tebliğ hükümlerini Ticaret Bakanı yürütür.

İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (No: 2023/29) (31.10.2023 t. 32355 s. R.G.)
Ticaret Bakanlığından:

Amaç ve kapsam

MADDE 1- (1) Bu Tebliğin amacı, 25/10/2022 tarihli ve 31994 sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2022/31) ile Çin Halk Cumhuriyeti menşeli “sıcak haddelenmiş rulo halinde olmayan yassı çelik” (kalın levha) ürünü ithalatına yönelik başlatılan ve Ticaret Bakanlığı İthalat Genel Müdürlüğü tarafından yürütülen nihai gözden geçirme soruşturmasının tamamlanması neticesinde alınan kararın yürürlüğe konulmasıdır.

Dayanak

MADDE 2- (1) Bu Tebliğ, 14/6/1989 tarihli ve 3577 sayılı İthalatta Haksız Rekabetin Önlenmesi Hakkında Kanun, 20/10/1999 tarihli ve 99/13482 sayılı Bakanlar Kurulu Kararı ile yürürlüğe konulan İthalatta Haksız Rekabetin Önlenmesi Hakkında Karar ve 30/10/1999 tarihli ve 23861 sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesi Hakkında Yönetmeliğe dayanılarak hazırlanmıştır.

Tanımlar

MADDE 3- (1) Bu Tebliğde geçen;

a) CIF: Masraflar, sigorta ve navlun dâhil teslimi,

b) ÇHC: Çin Halk Cumhuriyeti’ni,

c) GTİP: Gümrük tarife istatistik pozisyonunu,

ç) Kurul: İthalatta Haksız Rekabeti Değerlendirme Kurulunu,

d) TGTC: İstatistik Pozisyonlarına Bölünmüş Türk Gümrük Tarife Cetvelini,

e) Yönetmelik: İthalatta Haksız Rekabetin Önlenmesi Hakkında Yönetmeliği,

ifade eder.

Karar

MADDE 4- (1) Yürütülen soruşturma sonucunda, ÇHC menşeli ürünlere yönelik önlemin yürürlükten kalkması durumunda dampingin ve zararın devam etmesinin veya yeniden meydana gelmesinin muhtemel olduğu saptanmıştır. Ticaret Bakanlığı İthalat Genel Müdürlüğü tarafından yürütülerek tamamlanan soruşturma sonucunda ulaşılan bilgi ve bulguları içeren Bilgilendirme Raporu Ek’te yer almaktadır.

(2) Bu çerçevede, soruşturma neticesinde ulaşılan tespitleri değerlendiren Kurulun kararı ile 29/11/2017 tarihli ve 30255 sayılı Resmî Gazete’de yayımlanan İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (Tebliğ No: 2017/32) ile yürürlükte olan dampinge karşı önlemin, Yönetmeliğin 42 nci maddesi çerçevesinde aşağıdaki tabloda gösterilen biçimde uygulanmaya devam edilmesine karar verilmiştir.

Menşe Ülke GTİP Eşyanın Tanımı Firma Dampinge Karşı Önlem (CIF Bedelin Yüzdesi)
Çin Halk Cumhuriyeti

7208.51.20.10.11 Sıcak haddelenmiş rulo halinde olmayan yassı çelik (kalın levha-yalnız genişlikleri 3600 mm ve daha az olanlar) Jiangyin XingchengSpecial Steel Works Co. Ltd. 16,89%
7208.51.20.10.19
7208.51.20.90.11 Diğerleri 22,55%
7208.51.20.90.19
7208.90.80.10.11 Sıcak haddelenmiş rulo halinde olmayan yassı çelik (kalın levha-yalnız kalınlıkları 15 mm ve daha fazla olanlar ile genişlikleri 3600 mm ve daha az olanlar) Jiangyin XingchengSpecial Steel Works Co. Ltd. 16,89%
7208.90.80.10.12
7208.90.80.20.11
7208.90.80.20.12
7225.40.40.00.00 Diğerleri 22,55%
7225.99.00.00.10
7225.99.00.00.90
7211.13.00.11.00 Sıcak haddelenmiş rulo halinde olmayan yassı çelik (kalın levha-yalnız kalınlıkları 15 mm ve daha fazla olanlar) Jiangyin XingchengSpecial Steel Works Co. Ltd. 16,89%
7211.13.00.19.00
7211.14.00.21.12
7211.14.00.29.11 Diğerleri 22,55%
7211.14.00.29.12

Uygulama

MADDE 5- (1) Gümrük idareleri, 4 üncü maddede GTİP’i, eşya tanımı ve menşe ülkesi belirtilen eşyanın, diğer mevzuat hükümleri saklı kalmak kaydıyla serbest dolaşıma giriş rejimi kapsamındaki ithalatında karşısında gösterilen oranda dampinge karşı kesin önlemi tahsil ederler.

(2) Bilgilendirme Raporunda soruşturma konusu ürün ve benzer ürün ile ilgili açıklamalar genel içerikli olup uygulamaya esas olan TGTC’de yer alan GTİP ve 4 üncü maddede yer alan tabloda belirtilen eşya tanımıdır.

(3) Önleme tabi ürünün TGTC’de yer alan tarife pozisyonunda ve/veya tanımında yapılacak değişiklikler bu Tebliğ hükümlerinin uygulanmasına engel teşkil etmez.

(4) Yönetmeliğin 35 inci maddesinin birinci fıkrası uyarınca bu Tebliğ kapsamındaki önlem, yürürlük tarihinden itibaren 5 yıl sonra yürürlükten kalkar.

(5) Yönetmeliğin 35 inci maddesinin beşinci fıkrası uyarınca bu Tebliğ kapsamındaki önlemin sona erme tarihinden önce bir nihai gözden geçirme soruşturması başlatıldığı takdirde önlem, soruşturma sonuçlanıncaya kadar yürürlükte kalmaya devam eder.

Yürürlük

MADDE 6- (1) Bu Tebliğ yayımı tarihinde yürürlüğe girer.

Yürütme

MADDE 7- (1) Bu Tebliğ hükümlerini Ticaret Bakanı yürütür.

Eki için tıklayınız.

ELEKTRİKLİ ARAÇ ŞARJ CİHAZLARINA GÖZETİM UYGULAMASI GELMESİ HAKKINDA

İthalatta Gözetim Uygulanmasına İlişkin Tebliğ (No: 2023/10) (28.10.2023 t. 32353 s. R.G.)
Ticaret Bakanlığından:

Kapsam

MADDE 1- (1) Bu Tebliğ, aşağıda gümrük tarife istatistik pozisyonu (GTİP) ve tanımı belirtilen eşyanın (yalnız karşısında gösterilen gümrük kıymetinin altında birim kıymetleri haiz olanlarının) ithalatında ileriye yönelik olarak yürütülecek olan gözetim uygulamasına ilişkin usul ve esasları içerir.

GTİP Eşyanın Tanımı Birim Gümrük Kıymeti (ABD Doları/Adet)
8504.40.83.90.12 Elektrikli araçlar için olanlar 20.000
8504.40.95.90.12 Elektrikli araçlar için olanlar 1.000
Gözetim uygulaması

MADDE 2- (1) 1 inci maddede belirtilen eşya ancak Ticaret Bakanlığınca (İthalat Genel Müdürlüğü) düzenlenecek gözetim belgesi ile ithal edilir. Gözetim belgesi gümrük beyannamesinin tescilinde ilgili gümrük idaresince aranır.

Başvuru

MADDE 3- (1) Gözetim belgesi taleplerine ilişkin başvurular, Gümrükler Tek Pencere Sistemi (Sistem) kapsamında Ticaret Bakanlığı (Bakanlık) internet sayfasında (www.ticaret.gov.tr) yer alan “E-Hizmetler” ve “E-İşlemler” altındaki “İthalat Belge İşlemleri” bölümünde yer alan “E-İmza Uygulamalarına Giriş” kısmında elektronik imza ile yapılır. Ayrıca, e-Devlet (www.turkiye.gov.tr) üzerinden de başvurulabilir.

(2) Elektronik imza sahibi kişilerin bu Tebliğ kapsamında firmalar adına başvuru yapmak üzere yetkilendirilmesi, 31/12/2022 tarihli ve 32060 üçüncü mükerrer sayılı Resmî Gazete’de yayımlanan İthalat İşlemlerinde Elektronik Başvuru İçin Yetkilendirme Tebliği (İthalat: 2023/21) çerçevesinde yapılır.

(3) Bu Tebliğ kapsamında yapılan başvurularda birinci fıkrada belirtilen “İthalat Belge İşlemleri” sayfasında bulunan “Başvuru İşlemleri” ana başlığı altındaki “Yeni Başvuru Girişi” ekranında belge türü alanında “TPS-0964-Gözetim Belgesi Sanayi”, “Tebliğ/Karar” alanında ise bu Tebliğ seçilir. Başvuru formunun elektronik olarak doldurulup Ek-2’de yer alan formlar ve belgelerin eksiksiz bir şekilde sisteme yüklenmesinden sonra yetkili kullanıcı tarafından elektronik imza ile imzalanmak suretiyle başvuru tamamlanır.

(4) Elektronik ortamda yaşanabilecek sıkıntılar nedeniyle başvuru yapılamaması halinde, başvurular fiziksel olarak da yapılabilir. Bu durumda Ek-1’de yer alan başvuru formu kullanılır ve başvuru sahibinin ticaret sicil tasdiknamesi başvuru formuna eklenir.

İnceleme

MADDE 4- (1) Bu Tebliğ kapsamında yapılan başvurulara ilişkin belgelerin asılları Bakanlık tarafından başvuru sahibinden istenebilir. Ayrıca sunulan bilgi ve belgelerde eksiklik veya tutarsızlık tespit edilmesi halinde ek bilgi ve belge istenebilir.

Gözetim belgesi düzenlenmesi ve başvuru sahibine bildirimi

MADDE 5- (1) Gözetim belgesi elektronik ortamda düzenlenir ve başvuru formunda yer alan e-posta adresine bildirimde bulunulur. Bildirimde, sistem tarafından verilen 23 haneli belge numarası ile belge tarihi yer alır ve bu bilgiler yükümlü tarafından beyannamenin 44 nolu kutusunda “Belge Referans No” ve “Belge Tarihi” alanlarında beyan edilir. Başvuru sahibine ayrıca yazılı bildirimde bulunulmaz.

(2) Başvuru sahibinin gümrük idaresinde kaydının olmaması nedeniyle, gözetim belgesinin sistem kaydının onaylanamaması durumunda, başvuru formunda yer alan e-posta adresine İthalat Genel Müdürlüğünce bildirimde bulunulur. Yapılan bildirim üzerine ithalatçı tarafından beş iş günü içinde sisteme kayıt yaptırılarak İthalat Genel Müdürlüğüne bilgi verilir. Aksi takdirde, yapılmış olan başvuru geçersiz sayılır.

Yaptırım

MADDE 6- (1) Başvuru ya da inceleme aşamasında sunulan bilgi ve belgelerde başvuru sahibinin beyanının gerçeğe aykırı olduğunun veya sunduğu bilgi ve belgelerde tutarsızlık veya eksiklik bulunduğunun tespit edilmesi halinde söz konusu tutarsızlık veya eksiklik giderilinceye kadar gözetim belgesi düzenlenmez.

Gözetim belgesine ve gözetim belgesinin kullanımına ait bilgiler

MADDE 7- (1) Gözetim belgelerinin geçerlilik süresi altı aydır.

(2) Gözetim belgesi, 27/10/1999 tarihli ve 4458 sayılı Gümrük Kanununun eşyanın gümrük kıymetine ilişkin hükümlerinin uygulanmasını engellemez. 1 inci maddede belirtilen kıymet, 4458 sayılı Kanunun eşyanın gümrük kıymetine ilişkin hükümlerinin uygulanmasına esas teşkil etmez.

Yürürlük

MADDE 8- (1) Bu Tebliğ yayımı tarihini takip eden otuzuncu gün yürürlüğe girer.

Yürütme

MADDE 9- (1) Bu Tebliğ hükümlerini Ticaret Bakanı yürütür.

3351 sayılı İthalatta İlave Gümrük Vergisi Uygulanmasına İlişkin Kararın Ek-1 sayılı tablosunda yer alan bazı tekstil, giyim ve ev tekstili ürünlerinde uygulanmakta olan ilave gümrük vergisi oranları artırıldı. (Yürürlük; 15/11/2023)

İthalatta İlave Gümrük Vergisi Uygulanmasına İlişkin Kararda Değişiklik Yapılmasına Dair Karar (Karar Sayısı: 7709) (16.10.2023 t. 32341 s. R.G.)
Karar Sayısı: 7709

Ekli “İthalatta İlave Gümrük Vergisi Uygulanmasına İlişkin Kararda Değişiklik Yapılmasına Dair Karar”ın 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.

15 Ekim 2023

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 Karara ilişik Ek-1 sayılı tablonun, bu Kararın eki listede gümrük tarife istatistik pozisyonları (G.T.İ.P) belirtilen eşyaya ilişkin satırları aynı listede gösterildiği şekilde değiştirilmiştir.

GEÇİCİ MADDE 1- (1) Bu Karara ekli listede belirtilen eşyanın Birleşik Arap Emirlikleri menşeli olanlarının ithalatında, 30/8/2023 tarihli ve 7544 sayılı Cumhurbaşkanı Kararı ile yürürlüğe konulan İthalatta İlave Gümrük Vergisi Uygulanmasına İlişkin Kararda Değişiklik Yapılmasına Dair Karar hükümleri çerçevesinde belirlenen ilave gümrük vergisi oranları uygulanır.

MADDE 2- Bu Karar yayımı tarihini takip eden otuzuncu gün yürürlüğe girer.

MADDE 3- Bu Karar hükümlerini Ticaret Bakanı yürütür.

15/10/2023 TARİHLİ VE 7709 SAYILI CUMHURBAŞKANI KARARININ EKİ
LİSTE

İLAVE GÜMRÜK VERGİSİ (İGV) ORANI (%)
G.T.İ.P DİPNOT
(*) 1 2 3 4 GTS ÜLKELERİ 8
5 6 7
5111.20.00.00.00 0 0 0 27,0 27,0 27,0 27,0 27,0
5111.30.10.00.00 0 0 0 27,0 27,0 27,0 27,0 27,0
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