{"id":8317,"date":"2025-12-22T09:23:34","date_gmt":"2025-12-22T09:23:34","guid":{"rendered":"http:\/\/www.makrodenetim.com.tr\/?p=8317"},"modified":"2025-12-22T09:23:34","modified_gmt":"2025-12-22T09:23:34","slug":"gumruk-genel-tebligi-gumruk-islemleri-seri-no-217-parasal-sinirlar","status":"publish","type":"post","link":"http:\/\/www.makrodenetim.com.tr\/?p=8317","title":{"rendered":"G\u00fcmr\u00fck Genel Tebli\u011fi (G\u00fcmr\u00fck \u0130\u015flemleri) (Seri No: 217) \u2013 Parasal S\u0131n\u0131rlar"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/06\/ticaret-bakanligi-yeni.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13555\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/06\/ticaret-bakanligi-yeni.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>17 Aral&#305;k 2025 Tarihli Resmi Gazete Say&#305;: 33110 Ticaret Bakanl&#305;&#287;&#305;ndan: Ama&#231; ve kapsam MADDE 1-\u00a0(1) Bu Tebli&#287;in ama&#231; ve kapsam&#305;, 27\/11\/2025 tarihli ve&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>G&#252;mr&#252;k Genel Tebli&#287;i (G&#252;mr&#252;k &#304;&#351;lemleri) (Seri No: 217) \u2013 Parasal S&#305;n&#305;rlar<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2025-12-17T00:10:09+03:00\">17 Aral&#305;k 2025 <\/time><\/div>\n<div class=\"entry-content\">\n<p>17 Aral&#305;k 2025 Tarihli Resmi Gazete<\/p>\n<p>Say&#305;: 33110<\/p>\n<p>Ticaret Bakanl&#305;&#287;&#305;ndan:<\/p>\n<p><strong>Ama&#231; ve kapsam<\/strong><\/p>\n<p><strong>MADDE 1-\u00a0<\/strong>(1) Bu Tebli&#287;in ama&#231; ve kapsam&#305;, 27\/11\/2025 tarihli ve 33090 say&#305;l&#305; Resm\u00ee Gazete\u2019de yay&#305;mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2025\/11\/27\/vergi-usul-kanunu-genel-tebligi-sira-no-585\/\">Vergi Usul Kanunu Genel Tebli&#287;i (S&#305;ra No: 585)<\/a><\/strong>\u00a0ile 2025 y&#305;l&#305; i&#231;in yeniden de&#287;erleme oran&#305; % 25,49 (yirmi be&#351; virg&#252;l k&#305;rk dokuz) olarak tespit edilmi&#351; oldu&#287;undan 27\/10\/1999 tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2000\/11\/04\/gumruk-kanunu-4458-sayili-kanun\/\">4458 say&#305;l&#305; G&#252;mr&#252;k Kanununun<\/a><\/strong>\u00a0241 inci maddesi, 29\/9\/2009 tarihli ve 2009\/15481 say&#305;l&#305; Bakanlar Kurulu Karar&#305; ile y&#252;r&#252;rl&#252;&#287;e konulan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2009\/10\/07\/4458-sayili-gumruk-kanununun-bazi-maddelerinin-uygulanmasi-hakkinda-karar-bkk-200915481\/\">4458 Say&#305;l&#305; G&#252;mr&#252;k Kanununun Baz&#305; Maddelerinin Uygulanmas&#305; Hakk&#305;nda Karar&#305;n<\/a><\/strong>\u00a0122 nci maddesi ve 7\/10\/2009 tarihli ve 27369 m&#252;kerrer say&#305;l&#305; Resm\u00ee Gazete\u2019de yay&#305;mlanan\u00a0<strong><a href=\"https:\/\/alomaliye.com\/2009\/10\/07\/gumruk-yonetmeligi\/\">G&#252;mr&#252;k Y&#246;netmeli&#287;inin<\/a><\/strong>\u00a0500 &#252;nc&#252; ve 584 &#252;nc&#252; maddelerinde yer alan tutarlar&#305;n yeniden belirlenmesidir.<\/p>\n<p><strong>4458 say&#305;l&#305; G&#252;mr&#252;k Kanununda yer alan usuls&#252;zl&#252;k cezas&#305;n&#305;n yeniden belirlenmesi<\/strong><\/p>\n<p><strong>MADDE 2-\u00a0<\/strong>(1) 4458 say&#305;l&#305; G&#252;mr&#252;k Kanununun 241 inci maddesinin birinci f&#305;kras&#305;nda belirtilen usuls&#252;zl&#252;k cezas&#305; 1.494,00 TL olarak uygulan&#305;r.<\/p>\n<p><strong>4458 Say&#305;l&#305; G&#252;mr&#252;k Kanununun Baz&#305; Maddelerinin Uygulanmas&#305; Hakk&#305;nda Kararda yer alan &#231;al&#305;&#351;ma &#252;cretlerinin yeniden belirlenmesi<\/strong><\/p>\n<p><strong>MADDE 3-\u00a0<\/strong>(1) 4458 Say&#305;l&#305; G&#252;mr&#252;k Kanununun Baz&#305; Maddelerinin Uygulanmas&#305; Hakk&#305;nda Karar&#305;n 122 nci maddesinin birinci f&#305;kras&#305;n&#305;n (a) bendinde belirtilen fazla &#231;al&#305;&#351;ma &#252;creti ihracat i&#231;in 138,00 TL, di&#287;er i&#351;lemler i&#231;in 325,00 TL; (b) bendinde belirtilen T&#252;rk plakal&#305; kamyonlar i&#231;in fazla &#231;al&#305;&#351;ma &#252;creti kamyon ba&#351;&#305;na ihracat i&#231;in 325,00 TL, di&#287;er i&#351;lemler i&#231;in 510,00 TL olarak uygulan&#305;r.<\/p>\n<p><strong>G&#252;mr&#252;k Y&#246;netmeli&#287;inde yer alan tutarlar&#305;n yeniden belirlenmesi<\/strong><\/p>\n<p><strong>MADDE 4-\u00a0<\/strong>(1) G&#252;mr&#252;k Y&#246;netmeli&#287;inin;<\/p>\n<p>a) 500 &#252;nc&#252; maddesinin birinci f&#305;kras&#305;n&#305;n (a) bendinde belirtilen tutar 4.730.000,00 TL, (b) bendinde belirtilen tutar 47.397.000,00 TL, (c) bendinde belirtilen tutar 47.397.000,00 TL,<\/p>\n<p>b) 584 &#252;nc&#252; maddesinde belirtilen usuls&#252;zl&#252;k cezas&#305; 1.494,00 TL,<\/p>\n<p>olarak uygulan&#305;r.<\/p>\n<p><strong>Y&#252;r&#252;rl&#252;k<\/strong><\/p>\n<p><strong>MADDE 5-\u00a0<\/strong>(1) Bu Tebli&#287; 1\/1\/2026 tarihinde y&#252;r&#252;rl&#252;&#287;e girer.<\/p>\n<p><strong>Y&#252;r&#252;tme<\/strong><\/p>\n<p><strong>MADDE 6-\u00a0<\/strong>(1) Bu Tebli&#287; h&#252;k&#252;mlerini Ticaret Bakan&#305; y&#252;r&#252;t&#252;r.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>17 Aral&#305;k 2025 Tarihli Resmi Gazete Say&#305;: 33110 Ticaret Bakanl&#305;&#287;&#305;ndan: Ama&#231; ve kapsam MADDE 1-\u00a0(1) Bu Tebli&#287;in ama&#231; ve kapsam&#305;, 27\/11\/2025 tarihli ve&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8317","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/8317","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8317"}],"version-history":[{"count":0,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/8317\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8317"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}