\u0130thalatta Haks\u0131z Rekabetin \u00d6nlenmesine \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2026\/29)<\/a> (\u201cTebli\u011f\u201d) ile \u00c7in Halk Cumhuriyeti men\u015feli g\u00fcne\u015f paneli ba\u011flant\u0131 kutular\u0131n\u0131n ithalat\u0131nda dampinge kar\u015f\u0131 kesin \u00f6nlem uygulanmas\u0131na ili\u015fkin karar y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015ftur. Anti-damping vergisi, Tebli\u011fde ad\u0131 say\u0131lan be\u015f \u00c7inli \u00fcretici ve ihracat\u00e7\u0131 i\u00e7in CIF bedelin %38,23'\u00fc, di\u011fer t\u00fcm firmalar i\u00e7in ise %57,11'i oran\u0131nda uygulanmaktad\u0131r. Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup ayr\u0131 bir ge\u00e7i\u015f s\u00fcresi \u00f6ng\u00f6r\u00fclmemi\u015ftir.<\/p>\nGe\u00e7i\u015f s\u00fcresi \u00f6ng\u00f6r\u00fclmedi\u011finden yeni vergi, 23 Eyl\u00fcl 2026'dan itibaren serbest dola\u015f\u0131ma giren ba\u011flant\u0131 kutular\u0131na do\u011frudan uygulanmakta ve ithalat maliyetini bu tarihten itibaren \u00f6nemli \u00f6l\u00e7\u00fcde art\u0131rmaktad\u0131r. G\u00fcne\u015f paneli \u00fcreticilerinin, ba\u011flant\u0131 kutusu ithalat\u00e7\u0131lar\u0131n\u0131n ve enerji projelerine ekipman tedarik eden \u015firketlerin maliyet hesaplar\u0131n\u0131, tedarik ili\u015fkilerini ve g\u00fcmr\u00fck beyanlar\u0131nda kullan\u0131lan belgeleri yeni \u00f6nlem kar\u015f\u0131s\u0131nda g\u00f6zden ge\u00e7irmesi gerekmektedir.<\/p>\n
II. \u00d6nleme Tabi \u00dcr\u00fcnler<\/h2>\n
\u00d6nleme tabi ba\u011flant\u0131 kutular\u0131, g\u00fcmr\u00fck tarife cetvelinde \u00fc\u00e7 farkl\u0131 g\u00fcmr\u00fck tarife istatistik pozisyonu (GT\u0130P) alt\u0131nda s\u0131n\u0131fland\u0131r\u0131lmaktad\u0131r. Bunlardan 8544.42.90.00.11 ve 8544.60.10.00.11 GT\u0130P'lerinin tan\u0131m\u0131 do\u011frudan \u201cg\u00fcne\u015f (solar) panelleri i\u00e7in ba\u011flant\u0131 kutular\u0131 (junction box)\u201d oldu\u011fundan, bu pozisyonlarda beyan edilen e\u015fyan\u0131n tamam\u0131 \u00f6nleme tabidir. 8544.60.90.00.00 GT\u0130P'i ise \u201cdi\u011fer t\u00fcr iletkenli olanlar\u201d tan\u0131m\u0131yla daha geni\u015f bir \u00fcr\u00fcn grubunu i\u00e7ermektedir. Bu pozisyonda yaln\u0131zca g\u00fcne\u015f paneli ba\u011flant\u0131 kutular\u0131 \u00f6nleme tabi olup ayn\u0131 GT\u0130P alt\u0131nda s\u0131n\u0131fland\u0131r\u0131lan di\u011fer iletkenler kapsam d\u0131\u015f\u0131nda kalmaktad\u0131r.<\/p>\n
Bir \u00fcr\u00fcn\u00fcn \u00f6nleme tabi olup olmad\u0131\u011f\u0131 belirlenirken, y\u00fcr\u00fcrl\u00fckteki T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelindeki GT\u0130P ile Tebli\u011fdeki tabloda yer alan e\u015fya tan\u0131m\u0131 esas al\u0131nmaktad\u0131r. Tebli\u011fe ekli Bilgilendirme Raporundaki \u00fcr\u00fcn a\u00e7\u0131klamalar\u0131 ise yaln\u0131zca bilgilendirme amac\u0131 ta\u015f\u0131makta, uygulamay\u0131 belirlememektedir. Tarife cetvelinde ilgili pozisyonun numaras\u0131nda veya tan\u0131m\u0131nda ileride de\u011fi\u015fiklik yap\u0131lmas\u0131 da \u00f6nlemin uygulanmas\u0131n\u0131 engellememektedir.<\/p>\n
III. \u00d6nlem Oranlar\u0131, Tahsili Ve S\u00fcresi<\/h2>\n
Giri\u015fte an\u0131lan be\u015f firma, soru\u015fturmada soru formlar\u0131n\u0131 s\u00fcresi i\u00e7inde yan\u0131tlayarak i\u015f birli\u011fi yapan firmalard\u0131r. Bu firmalar Zhejiang Twinsel Electronic Technology Co., Ltd., Risen (Ningbo) New Material Co., Ltd., QC Solar (Suzhou) Corporation, QC Solar (JiangSu) Corporation ve Zhejiang Chint Xinhui PV Co., Ltd. unvanl\u0131 \u015firketlerdir.<\/p>\n
G\u00fcmr\u00fck idareleri \u00f6nlemi, e\u015fyan\u0131n serbest dola\u015f\u0131ma giri\u015f rejimi kapsam\u0131ndaki ithalat\u0131nda tahsil etmektedir. Bilgilendirme Raporuna g\u00f6re bu GT\u0130P'lerde \u00c7in men\u015feli ithalata h\u00e2lihaz\u0131rda %3,3 ile %3,7 aras\u0131nda g\u00fcmr\u00fck vergisi ve %15 oran\u0131nda ilave g\u00fcmr\u00fck vergisi uygulanmakta olup anti-damping vergisi bunlara ek olarak \u00f6denmektedir. \u00d6nlem, y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten be\u015f y\u0131l sonra kendili\u011finden sona erecektir; ancak bu s\u00fcre dolmadan nihai g\u00f6zden ge\u00e7irme soru\u015fturmas\u0131 ba\u015flat\u0131l\u0131rsa soru\u015fturma sonu\u00e7lan\u0131ncaya kadar uygulanmaya devam edecektir.<\/p>\n
IV. Soru\u015fturman\u0131n Bulgular\u0131<\/h2>\n
Soru\u015fturma, yerli \u00fcreticilerin ba\u015fvurusu \u00fczerine 25 May\u0131s 2025 tarihli Resm\u00ee Gazete'de yay\u0131mlanan 2025\/8 say\u0131l\u0131 tebli\u011fle ba\u015flat\u0131lm\u0131\u015f ve Ticaret Bakanl\u0131\u011f\u0131 \u0130thalat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan y\u00fcr\u00fct\u00fclm\u00fc\u015ft\u00fcr. Damping incelemesinde 2024 y\u0131l\u0131, zarar incelemesinde ise 2022-2024 d\u00f6nemi esas al\u0131nm\u0131\u015ft\u0131r. \u0130\u015f birli\u011fi yapan \u00c7inli firmalar soru formu yan\u0131tlar\u0131nda piyasa ekonomisinde i\u015flem g\u00f6ren \u00fclke stat\u00fcs\u00fcn\u00fc se\u00e7medi\u011finden, normal de\u011fer emsal \u00fclke olarak kabul edilen T\u00fcrkiye'deki benzer mal\u0131n ortalama imalat maliyetine genel, idari ve sat\u0131\u015f giderleri ile makul bir k\u00e2r\u0131n eklenmesiyle belirlenmi\u015ftir. Soru\u015fturma sonucunda ithalat\u0131n dampingli oldu\u011fu ve yerli \u00fcretim dal\u0131nda maddi zarara neden oldu\u011fu tespit edilmi\u015ftir.<\/p>\n
Bilgilendirme Raporunda damping marj\u0131, i\u015f birli\u011fi yapan firmalar i\u00e7in %55 ile %93, di\u011fer firmalar i\u00e7in %115 olarak hesaplanm\u0131\u015ft\u0131r. Ancak \u0130thalatta Haks\u0131z Rekabeti De\u011ferlendirme Kurulu, kamu yarar\u0131 ilkesini g\u00f6zeterek daha az oranl\u0131 \u00f6nlem uygulanmas\u0131na karar vermi\u015f, bu karar Ticaret Bakan\u0131 taraf\u0131ndan onaylanm\u0131\u015ft\u0131r. Bu nedenle kesin \u00f6nlem oranlar\u0131 damping marjlar\u0131n\u0131n alt\u0131nda belirlenmi\u015ftir.<\/p>\n
V. Genel De\u011ferlendirme<\/h2>\n
\u0130thalat\u00e7\u0131lar\u0131n \u00f6ncelikle ithal ettikleri \u00fcr\u00fcn\u00fcn GT\u0130P'ini ve e\u015fya tan\u0131m\u0131n\u0131 Tebli\u011fdeki tabloyla kar\u015f\u0131la\u015ft\u0131rmas\u0131 gerekmektedir. 8544.60.90.00.00 pozisyonunda beyan edilen e\u015fyada ise ithalat\u00e7\u0131, \u00fcr\u00fcn\u00fcn g\u00fcne\u015f paneli ba\u011flant\u0131 kutusu olup olmad\u0131\u011f\u0131n\u0131 beyannamedeki e\u015fya tan\u0131m\u0131 ve teknik belgelerle a\u00e7\u0131k\u00e7a ortaya koymal\u0131d\u0131r. Tabloda yer almayan bir firmadan yap\u0131lan ithalatta %57,11 oran\u0131 uyguland\u0131\u011f\u0131ndan, fatura ve men\u015fe belgelerindeki \u00fcretici veya ihracat\u00e7\u0131 unvan\u0131n\u0131n tablodaki unvanla birebir \u00f6rt\u00fc\u015f\u00fcp \u00f6rt\u00fc\u015fmedi\u011fi de kontrol edilmelidir.<\/p>\n
\u0130thalat\u00e7\u0131lar ile panel \u00fcreticileri, y\u00fcr\u00fcrl\u00fckteki tedarik s\u00f6zle\u015fmelerinde anti-damping vergisinden do\u011fan maliyetin hangi taraf\u00e7a \u00fcstlenilece\u011fine, fiyat revizyonuna ve tedarik\u00e7i de\u011fi\u015fikli\u011fine ili\u015fkin h\u00fck\u00fcmleri de g\u00f6zden ge\u00e7irmelidir. \u00d6nlem kural olarak be\u015f y\u0131l uygulanaca\u011f\u0131ndan ve bu s\u00fcre g\u00f6zden ge\u00e7irme soru\u015fturmas\u0131yla uzayabilece\u011finden, uzun vadeli tedarik s\u00f6zle\u015fmeleri ve proje maliyetleri bu s\u00fcre esas al\u0131narak planlanmal\u0131d\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"
I. Giri\u015f 23 Eyl\u00fcl 2026 tarihli ve 33379 say\u0131l\u0131 Resm\u00ee Gazete'de yay\u0131mlanan \u0130thalatta Haks\u0131z Rekabetin \u00d6nlenmesine \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2026\/29) (\u201cTebli\u011f\u201d) ile \u00c7in Halk Cumhuriyeti men\u015feli g\u00fcne\u015f paneli ba\u011flant\u0131 kutular\u0131n\u0131n ithalat\u0131nda dampinge kar\u015f\u0131 kesin \u00f6nlem uygulanmas\u0131na ili\u015fkin karar y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015ftur. Anti-damping vergisi, Tebli\u011fde ad\u0131 say\u0131lan be\u015f \u00c7inli \u00fcretici ve ihracat\u00e7\u0131 i\u00e7in CIF bedelin %38,23'\u00fc, […]<\/p>\n","protected":false},"author":2,"featured_media":11237,"template":"","insight_category":[],"insight_topic":[],"class_list":["post-11210","insight","type-insight","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight\/11210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight"}],"about":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/types\/insight"}],"author":[{"embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"version-history":[{"count":1,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight\/11210\/revisions"}],"predecessor-version":[{"id":11211,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight\/11210\/revisions\/11211"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/media\/11237"}],"wp:attachment":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/media?parent=11210"}],"wp:term":[{"taxonomy":"insight_category","embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight_category?post=11210"},{"taxonomy":"insight_topic","embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight_topic?post=11210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}