{"id":11308,"date":"2026-10-20T14:41:32","date_gmt":"2026-10-20T14:41:32","guid":{"rendered":"https:\/\/www.asylegal.com\/?post_type=insight&p=11308"},"modified":"2026-10-20T14:42:19","modified_gmt":"2026-10-20T14:42:19","slug":"cin-menseli-sodyum-glukonat-dampinge-karsi-vergi","status":"publish","type":"insight","link":"https:\/\/www.asylegal.com\/tr\/cin-menseli-sodyum-glukonat-dampinge-karsi-vergi\/","title":{"rendered":"\u00c7in Men\u015feli Sodyum Glukonat \u0130thalat\u0131nda Firmaya G\u00f6re Dampinge Kar\u015f\u0131 Vergi"},"content":{"rendered":"

I. Giri\u015f<\/h2>\n

14 Ekim 2026 tarihli ve 33400 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanan \u0130thalatta Haks\u0131z Rekabetin \u00d6nlenmesine \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2026\/31)<\/a> (\u201cTebli\u011f\u201d), \u00c7in Halk Cumhuriyeti men\u015feli sodyum glukonat ithalat\u0131nda firmaya g\u00f6re y\u00fczde 22,56 ile y\u00fczde 32,96 aras\u0131nda de\u011fi\u015fen oranlarda dampinge kar\u015f\u0131 vergi al\u0131nmas\u0131n\u0131 \u00f6ng\u00f6rmektedir.<\/p>\n

Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup \u00f6nceden verilmi\u015f sipari\u015fler veya yolda bulunan mallar i\u00e7in bir ge\u00e7i\u015f d\u00f6nemi ya da muafiyet \u00f6ng\u00f6rmemektedir. Bu nedenle ithalat\u00e7\u0131lar\u0131n, yeni sipari\u015flerin yan\u0131 s\u0131ra yolda bulunan veya g\u00fcmr\u00fck i\u015flemleri devam eden sevkiyatlar\u0131n maliyetini de gecikmeksizin g\u00f6zden ge\u00e7irmesi gerekmektedir.<\/p>\n

II. Vergi Oranlar\u0131 Ve Verginin M\u00fckellefi<\/h2>\n

\u00c7in men\u015feli sodyum glukonat\u0131n tamam\u0131 i\u00e7in tek bir oran bulunmamaktad\u0131r: Tebli\u011f’in kesin \u00f6nlem tablosunda Shandong Fuyang Bio-Tech. Co., Ltd. i\u00e7in y\u00fczde 24,43, Weifang Jianbao Biotechnology Co., Ltd. i\u00e7in y\u00fczde 22,56 ve di\u011fer firmalar i\u00e7in y\u00fczde 32,96 oran\u0131 yer almaktad\u0131r. Oranlar, Tebli\u011f’e g\u00f6re masraflar, sigorta ve navlun d\u00e2hil teslim bedelini ifade eden CIF bedelin y\u00fczdesi olarak belirlenmi\u015ftir.<\/p>\n

Tebli\u011f’e g\u00f6re g\u00fcmr\u00fck idareleri vergiyi, di\u011fer mevzuat h\u00fck\u00fcmleri sakl\u0131 kalmak kayd\u0131yla, serbest dola\u015f\u0131ma giri\u015f rejimi kapsam\u0131ndaki ithalatta tahsil edecektir. 3577 say\u0131l\u0131 \u0130thalatta Haks\u0131z Rekabetin \u00d6nlenmesi Hakk\u0131nda Kanun<\/a> (\u201cKanun\u201d) ise verginin m\u00fckellefini mal\u0131 ithal eden ger\u00e7ek veya t\u00fczel ki\u015fi olarak belirlemekte, verginin ithalde al\u0131nan di\u011fer vergilerden ayr\u0131 tahsil edilmesini de \u00f6ng\u00f6rmektedir.<\/p>\n

Firmaya g\u00f6re belirlenen oranlar\u0131n tacir \u00fczerinden yap\u0131lan ithalatta nas\u0131l uygulanaca\u011f\u0131 Tebli\u011f’de ayr\u0131ca d\u00fczenlenmemi\u015ftir. Tebli\u011f’in ekindeki Bilgilendirme Raporu’na (\u201cRapor\u201d) g\u00f6re Weifang Jianbao’nun T\u00fcrkiye’ye sat\u0131\u015flar\u0131n\u0131 ger\u00e7ekle\u015ftiren Qingdao Reayou Chemical Co., Ltd. ve Qingdao Abel Technology Co., Ltd. soru\u015fturmada i\u015f birli\u011fi yapm\u0131\u015f, ancak \u00fcreticiyle ili\u015fkili olmayan tacirler olduklar\u0131 i\u00e7in bunlar ad\u0131na ayr\u0131 bir marj hesaplanmam\u0131\u015ft\u0131r. Kesin \u00f6nlem tablosunda da bu tacirler yer almamaktad\u0131r.<\/p>\n

III. \u00dcr\u00fcn Ve Men\u015fe Kapsam\u0131<\/h2>\n

Tebli\u011f’in kesin \u00f6nlem tablosu, \u00f6nlemin uygulanaca\u011f\u0131 e\u015fyay\u0131 \u00c7in Halk Cumhuriyeti men\u015fei, 2918.16.00.00.13 g\u00fcmr\u00fck tarife istatistik pozisyonu (GT\u0130P) ve \u201csodyum glukonat\u201d e\u015fya tan\u0131m\u0131yla belirlemekte, \u00fcr\u00fcn\u00fcn kullan\u0131m alan\u0131na g\u00f6re bir ayr\u0131m i\u00e7ermemektedir.<\/p>\n

Tebli\u011f ayr\u0131ca Rapor’daki \u00fcr\u00fcn a\u00e7\u0131klamalar\u0131n\u0131n genel i\u00e7erikli oldu\u011funu, uygulamaya esas olan\u0131n y\u00fcr\u00fcrl\u00fckteki T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli’ndeki GT\u0130P ile tablodaki e\u015fya tan\u0131m\u0131 oldu\u011funu belirtmekte ve tarife pozisyonunda veya tan\u0131mda sonradan yap\u0131lacak de\u011fi\u015fikliklerin de \u00f6nlemin uygulanmas\u0131na engel olmayaca\u011f\u0131n\u0131 \u00f6ng\u00f6rmektedir.<\/p>\n

IV. \u00d6nlemin S\u00fcresi<\/h2>\n

Tebli\u011f, \u00f6nlemlerin y\u00fcr\u00fcrl\u00fck tarihinden itibaren be\u015f y\u0131l sonra y\u00fcr\u00fcrl\u00fckten kalkaca\u011f\u0131n\u0131 belirtmekle birlikte, sona erme tarihinden \u00f6nce bir nihai g\u00f6zden ge\u00e7irme soru\u015fturmas\u0131 ba\u015flat\u0131l\u0131rsa \u00f6nlemlerin soru\u015fturma sonu\u00e7lan\u0131ncaya kadar y\u00fcr\u00fcrl\u00fckte kalaca\u011f\u0131n\u0131 \u00f6ng\u00f6rmektedir.<\/p>\n

V. Sonu\u00e7<\/h2>\n

Tebli\u011f, \u00c7in men\u015feli sodyum glukonat i\u00e7in tek bir oran yerine firmaya g\u00f6re belirlenen oranlar \u00f6ng\u00f6rd\u00fc\u011f\u00fcnden, ithalat\u00e7\u0131n\u0131n \u00f6deyece\u011fi vergi \u00fcretici ve ihracat\u00e7\u0131n\u0131n kim oldu\u011funa g\u00f6re de\u011fi\u015fecektir. Bu nedenle \u00f6zellikle tacir \u00fczerinden yap\u0131lan al\u0131mlarda \u00fcretici ve ihracat\u00e7\u0131n\u0131n tedarik\u00e7inin ticari ad\u0131ndan de\u011fil i\u015flem belgelerinden tespit edilmesi, toplam ithalat maliyetinin de do\u011frulanan orana g\u00f6re yeniden hesaplanmas\u0131 gerekmektedir. Tebli\u011f ayr\u0131 bir yapt\u0131r\u0131m \u00f6ng\u00f6rmemekle birlikte, \u00f6denmeyen vergi Kanun’un 15’inci maddesi uyar\u0131nca 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re ithalat\u00e7\u0131dan tahsil edilece\u011finden, tedarik s\u00f6zle\u015fmelerinde verginin hangi taraf\u00e7a kar\u015f\u0131lanaca\u011f\u0131n\u0131n a\u00e7\u0131k\u00e7a belirlenmesi yerinde olacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

I. Giri\u015f 14 Ekim 2026 tarihli ve 33400 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanan \u0130thalatta Haks\u0131z Rekabetin \u00d6nlenmesine \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2026\/31) (\u201cTebli\u011f\u201d), \u00c7in Halk Cumhuriyeti men\u015feli sodyum glukonat ithalat\u0131nda firmaya g\u00f6re y\u00fczde 22,56 ile y\u00fczde 32,96 aras\u0131nda de\u011fi\u015fen oranlarda dampinge kar\u015f\u0131 vergi al\u0131nmas\u0131n\u0131 \u00f6ng\u00f6rmektedir. Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup \u00f6nceden verilmi\u015f sipari\u015fler veya yolda […]<\/p>\n","protected":false},"author":2,"featured_media":11311,"template":"","insight_category":[80],"insight_topic":[],"class_list":["post-11308","insight","type-insight","status-publish","has-post-thumbnail","hentry","insight_category-regulatory"],"_links":{"self":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight\/11308","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\/11308\/revisions"}],"predecessor-version":[{"id":11309,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight\/11308\/revisions\/11309"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/media\/11311"}],"wp:attachment":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/media?parent=11308"}],"wp:term":[{"taxonomy":"insight_category","embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight_category?post=11308"},{"taxonomy":"insight_topic","embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight_topic?post=11308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}