{"id":3897,"date":"2024-01-19T23:09:49","date_gmt":"2024-01-19T19:09:49","guid":{"rendered":"https:\/\/www.macisconsulting.az\/?p=3897"},"modified":"2024-01-19T23:09:49","modified_gmt":"2024-01-19T19:09:49","slug":"gumruk-kiymetinin-tespiti","status":"publish","type":"post","link":"https:\/\/www.macisconsulting.az\/tr\/gomruk-deyerinin-mueyyen-edilmesi\/","title":{"rendered":"G\u00fcmr\u00fck k\u0131ymetinin belirlenmesi"},"content":{"rendered":"<p>Mallar\u0131n g\u00fcmr\u00fck de\u011ferini belirleme sistemi (g\u00fcmr\u00fck de\u011ferlemesi) uluslararas\u0131 d\u00fczeyde kabul edilen temel ilkelere dayanmaktad\u0131r. Bu genel ilkeler g\u00fcmr\u00fck b\u00f6lgesine getirilen e\u015fyaya uygulan\u0131r.<\/p>\n<p>G\u00fcmr\u00fck Kanunu uyar\u0131nca mallar\u0131n g\u00fcmr\u00fck de\u011ferlendirmesine ili\u015fkin kurallar <a href=\"https:\/\/e-qanun.az\/framework\/26154\">&quot;G\u00fcmr\u00fck tarifesi hakk\u0131nda&quot;<\/a> AR kanunuyla belirlenir. G\u00fcmr\u00fck k\u0131ymet takdir kurallar\u0131 bu kanunla ilgili y\u00fcr\u00fctme organ\u0131 taraf\u0131ndan belirlenir.<\/p>\n<p>E\u015fyan\u0131n g\u00fcmr\u00fck k\u0131ymetinin belirlenmesine ili\u015fkin kurallar mevzuatla belirlenen basit ve adil kriterlere dayanmal\u0131d\u0131r. G\u00fcmr\u00fck de\u011ferlendirme i\u015flemlerinin mallar\u0131n tedarik kaynaklar\u0131na g\u00f6re farkl\u0131la\u015ft\u0131r\u0131lmas\u0131 caiz de\u011fildir.<\/p>\n<h3>Mallar\u0131n g\u00fcmr\u00fck k\u0131ymetinin beyan\u0131<\/h3>\n<p>Mallar\u0131n g\u00fcmr\u00fck s\u0131n\u0131r\u0131ndan ge\u00e7ebilmesi i\u00e7in, mallar\u0131n g\u00fcmr\u00fck de\u011ferinin beyan sahibi taraf\u0131ndan AR g\u00fcmr\u00fck idaresine beyan edilmesi gerekmektedir. G\u00fcmr\u00fck idaresi g\u00fcmr\u00fck k\u0131ymetinin belirlenmesini kontrol eder.<\/p>\n<p>G\u00fcmr\u00fck s\u0131n\u0131r\u0131ndan ge\u00e7irilen mallar\u0131n beyan\u0131na ili\u015fkin kurallar ilgili y\u00fcr\u00fctme makam\u0131 taraf\u0131ndan belirlenir.<\/p>\n<p>G\u00fcmr\u00fck idaresi, g\u00f6nderilen gizli ve mahrem bilgileri g\u00fcmr\u00fck de\u011ferlendirmesi i\u00e7in kullanabilir. Ancak di\u011fer t\u00fcm durumlarda, mahkeme karar\u0131yla belirlenen haller d\u0131\u015f\u0131nda, bu bilgilerin, bilgiyi sa\u011flayan ki\u015fi veya devlet organ\u0131n\u0131n izni olmadan di\u011fer devlet kurumlar\u0131yla veya \u00fc\u00e7\u00fcnc\u00fc ki\u015filerle payla\u015f\u0131lmas\u0131na izin verilmez.<\/p>\n<h3>G\u00fcmr\u00fck k\u0131ymetinin belirlenmesi y\u00f6ntemleri<\/h3>\n<p>G\u00fcmr\u00fck b\u00f6lgesine giren e\u015fyan\u0131n g\u00fcmr\u00fck de\u011feri a\u015fa\u011f\u0131daki y\u00f6ntemlerle belirlenir:<\/p>\n<ol>\n<li>mallar\u0131n pazarl\u0131k fiyat\u0131 ile;<\/li>\n<li>ayn\u0131 mal\u0131n pazarl\u0131kl\u0131 fiyat\u0131 ile;<\/li>\n<li>benzer mallar\u0131n pazarl\u0131k fiyat\u0131 ile;<\/li>\n<li>maliyet kesintisi y\u00f6ntemiyle;<\/li>\n<li>de\u011fer toplama y\u00f6ntemiyle;<\/li>\n<li>yedekleme y\u00f6ntemiyle.<\/li>\n<\/ol>\n<p>G\u00fcmr\u00fck de\u011ferini belirlemenin ana y\u00f6ntemi, mallar\u0131n pazarl\u0131k fiyat\u0131yla de\u011ferlenmesidir. Bu y\u00f6ntemin kullan\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011filse di\u011fer y\u00f6ntemlere ba\u015fvurulur. Di\u011fer y\u00f6ntemlerin uygulanmas\u0131 tutarl\u0131 bir \u015fekilde yap\u0131lmal\u0131d\u0131r. Bu durumda de\u011ferin tespiti yukar\u0131daki y\u00f6ntemlerin s\u0131ras\u0131na g\u00f6re ger\u00e7ekle\u015ftirilir. Belirtmek gerekir ki, beyan sahibinin tercihine g\u00f6re de\u011fer d\u00fc\u015f\u00fclmesi ve de\u011fer eklenmesi y\u00f6ntemleri herhangi bir s\u0131rayla uygulanabilmektedir.<\/p>\n<h3>Pazarl\u0131kl\u0131 fiyat y\u00f6ntemiyle mal\u0131n g\u00fcmr\u00fck de\u011ferinin belirlenmesi<\/h3>\n<p>Mal\u0131n g\u00fcmr\u00fck k\u0131ymeti, e\u015fyan\u0131n i\u015flem fiyat\u0131 y\u00f6ntemiyle tespit edildi\u011finde, e\u015fya i\u00e7in fiilen \u00f6denen veya \u00f6denecek fiyata a\u015fa\u011f\u0131dakiler eklenir:<\/p>\n<ul>\n<li>Al\u0131c\u0131n\u0131n katland\u0131\u011f\u0131 ancak mallar i\u00e7in fiilen \u00f6denen veya \u00f6denecek fiyata dahil olmayan maliyetler:\n<ul>\n<li>mallar\u0131n sat\u0131n al\u0131nmas\u0131yla ba\u011flant\u0131l\u0131 olarak al\u0131c\u0131 taraf\u0131ndan mallar\u0131n sat\u0131n al\u0131nmas\u0131yla ilgili temsilcilik hizmeti i\u00e7in \u00f6denen veya \u00f6denecek masraflar hari\u00e7 olmak \u00fczere di\u011fer arac\u0131l\u0131k ve komisyon \u00fccretlerine ili\u015fkin masraflar;<\/li>\n<li>ithal edilen mallar\u0131n g\u00fcmr\u00fck ama\u00e7l\u0131 konteynerlerinin de\u011feri;<\/li>\n<li>Ambalaj malzemelerinin maliyeti ve ambalajlamayla ilgili i\u015fler de dahil olmak \u00fczere, al\u0131c\u0131n\u0131n katland\u0131\u011f\u0131 ambalaj masraflar\u0131;<\/li>\n<\/ul>\n<\/li>\n<li>\u0130thal e\u015fyas\u0131n\u0131n imalat ve ihracat amac\u0131yla sat\u0131\u015f\u0131 amac\u0131yla al\u0131c\u0131 taraf\u0131ndan do\u011frudan veya dolayl\u0131 olarak \u00fccretsiz veya indirimli fiyatla sat\u0131c\u0131ya sa\u011flanan, fiilen \u00f6denen veya \u00f6denecek fiyata dahil olmayan a\u015fa\u011f\u0131daki hizmet veya mallar\u0131n k\u0131ymeti:\n<ul>\n<li>ithal edilen mallar\u0131n bir par\u00e7as\u0131 olan malzemelerin yan\u0131 s\u0131ra bile\u015fen par\u00e7alar\u0131 ve di\u011fer \u00fcr\u00fcnlerin maliyeti;<\/li>\n<li>ithal mallar\u0131n \u00fcretiminde kullan\u0131lan alet, kal\u0131p, damga ve di\u011fer malzemelerin maliyeti;<\/li>\n<li>ithal mallar\u0131n \u00fcretiminde kullan\u0131lan yak\u0131t, ya\u011flay\u0131c\u0131lar ve di\u011fer malzemelerin maliyeti;<\/li>\n<li>g\u00fcmr\u00fck b\u00f6lgesi d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirilen ithal e\u015fyas\u0131n\u0131n \u00fcretimi i\u00e7in gerekli tasar\u0131m, deney-yap\u0131mc\u0131, m\u00fchendislik, sanatsal tasar\u0131m, eskiz ve \u00e7izim i\u015flerinin maliyeti;<\/li>\n<\/ul>\n<\/li>\n<li>Ticari markalar, patentler ve telif haklar\u0131na ili\u015fkin \u00f6demeler de dahil olmak \u00fczere, de\u011ferlemesi yap\u0131lan mallar\u0131n sat\u0131\u015f\u0131yla ba\u011flant\u0131l\u0131 olarak al\u0131c\u0131 taraf\u0131ndan do\u011frudan veya dolayl\u0131 olarak \u00f6denecek lisans \u00fccretleri ve telif haklar\u0131. Fiilen \u00f6denen veya \u00f6denecek fiyata dahil de\u011filse;<\/li>\n<li>Mallar\u0131n al\u0131c\u0131 taraf\u0131ndan kullan\u0131lmas\u0131ndan veya elden \u00e7\u0131kar\u0131lmas\u0131ndan dolayl\u0131 veya do\u011frudan sat\u0131c\u0131ya ula\u015fan veya ula\u015fmas\u0131 gereken gelirin k\u0131sm\u0131n\u0131n de\u011feri;<\/li>\n<li>ithal e\u015fyas\u0131n\u0131n sigorta masraflar\u0131, hava ve deniz liman\u0131na veya g\u00fcmr\u00fck b\u00f6lgesine giri\u015f yerine kadar nakliye masraflar\u0131, e\u015fyan\u0131n o yere y\u00fckleme ve bo\u015faltma masraflar\u0131.<\/li>\n<\/ul>\n<h3>G\u00fcmr\u00fck k\u0131ymetine dahil olmayan masraflar<\/h3>\n<p>Mal i\u00e7in \u00f6denen veya \u00f6denecek fiyattan ayr\u0131 olarak belirlenen a\u015fa\u011f\u0131daki masraflar g\u00fcmr\u00fck k\u0131ymetine dahil edilmez:<\/p>\n<ul>\n<li>End\u00fcstriyel tesis, makine ve te\u00e7hizat gibi mallar\u0131n ithalat\u0131ndan sonra, bu mallara ili\u015fkin montaj, in\u015faat, i\u015fletme, kurulum ve teknik yard\u0131m masraflar\u0131;<\/li>\n<li>mallar\u0131n g\u00fcmr\u00fck b\u00f6lgesinde ta\u015f\u0131nmas\u0131yla ilgili masraflar;<\/li>\n<li>g\u00fcmr\u00fck b\u00f6lgesinde \u00f6denecek vergi ve di\u011fer \u00f6demeler;<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><em>Macis Dan\u0131\u015fmanl\u0131k\u00a0<\/em><em>\u015eirket olarak hem bireysel giri\u015fimci hem de t\u00fczel ki\u015filik olarak faaliyet g\u00f6stermek isteyen i\u015fletme sahiplerine bir tak\u0131m hizmetler sunmaktay\u0131z. \u015eirketimiz y\u0131llard\u0131r i\u015f ortaklar\u0131na her iki \u015fekilde i\u015f kurma, muhasebe hizmetleri, denetim ve hukuki s\u00fcre\u00e7 hizmetleri sunmaktad\u0131r.\u00a0<a href=\"https:\/\/www.macisconsulting.az\/tr\/temas-etmek\/\" target=\"_blank\" rel=\"noopener\">Bize Ula\u015f\u0131n<\/a>\u00a0\u0130\u015fletmenizin ihtiya\u00e7 duydu\u011fu t\u00fcm muhasebe, finans ve hukuki hizmetleri al\u0131n.<\/em><\/strong><\/p>\n<h3><strong>AYRICA BAKINIZ: <a href=\"https:\/\/www.macisconsulting.az\/tr\/vergi-yukumlulugunun-yerine-getirilmesi-suresinin-uzatilmasina-iliskin-sartlar-ve-kurallar\/\">Vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmesi s\u00fcresinin uzat\u0131lmas\u0131na ili\u015fkin \u015fartlar ve kurallar<\/a><\/strong><\/h3>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Mal\u0131n g\u00f6mr\u00fck d\u0259y\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si (g\u00f6mr\u00fck d\u0259y\u0259rl\u0259ndirilm\u0259si) sistemi beyn\u0259lxalq s\u0259viyy\u0259d\u0259 q\u0259bul olunmu\u015f \u0259sas prinsipl\u0259r\u0259 \u0259saslan\u0131r. Bu \u00fcmumi prinsipl\u0259r g\u00f6mr\u00fck \u0259razisin\u0259 g\u0259tiril\u0259n mallara \u015famil edilir. Mallar\u0131n g\u00f6mr\u00fck d\u0259y\u0259rl\u0259ndirilm\u0259si qaydalar\u0131 G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq &#8220;G\u00f6mr\u00fck tarifi haqq\u0131nda\u201d AR qanunu il\u0259 m\u00fc\u0259yy\u0259n edilir. G\u00f6mr\u00fck d\u0259y\u0259rl\u0259ndirilm\u0259si qaydalar\u0131 bu qanunla m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir. Mallar\u0131n g\u00f6mr\u00fck d\u0259y\u0259rinin&#8230;<\/p>","protected":false},"author":1,"featured_media":3898,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[114,115,65,67],"class_list":["post-3897","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-qanunvericilik","tag-gomruk","tag-gomruk-dyri","tag-gomruk-rsmilsdirilmsi","tag-gomruk-xidmtlri"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>G\u00f6mr\u00fck d\u0259y\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si - Macis Consulting<\/title>\n<meta name=\"description\" content=\"Mallar\u0131n g\u00f6mr\u00fck d\u0259y\u0259ri qanunvericlikl\u0259 m\u00fc\u0259yy\u0259n edil\u0259n sad\u0259 v\u0259 \u0259dal\u0259tli meyarlara \u0259saslanaraq m\u00fc\u0259yy\u0259n edilir.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.macisconsulting.az\/tr\/gumruk-kiymetinin-tespiti\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"G\u00f6mr\u00fck d\u0259y\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si - 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