{"id":10717,"date":"2026-08-17T07:56:36","date_gmt":"2026-08-17T07:56:36","guid":{"rendered":"https:\/\/jamarek.com\/?p=10717"},"modified":"2026-08-17T08:27:18","modified_gmt":"2026-08-17T08:27:18","slug":"hs-code-2708-pitch-and-pitch-coke","status":"publish","type":"post","link":"https:\/\/jamarek.com\/tr\/hs-code-2708-pitch-and-pitch-coke\/","title":{"rendered":"HS Kodu 2708: K\u00f6m\u00fcr Katran\u0131 Zifti ve Zift Koku S\u0131n\u0131fland\u0131rma Rehberi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10717\" class=\"elementor elementor-10717 elementor-10684\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed463c5 e-flex e-con-boxed e-con e-parent\" data-id=\"ed463c5\" data-element_type=\"container\" data-e-type=\"container\" 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gap:3px;\r\n  }\r\n\r\n  .jm-step{\r\n    padding:62px 18px 18px;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<div class=\"jm-wrap\">\r\n\r\n<header class=\"jm-title-area\">\r\n\r\n  <h1>HS Kodu 2708: K\u00f6m\u00fcr Katran\u0131 Zifti ve Zift Koku S\u0131n\u0131fland\u0131rma Rehberi<\/h1>\r\n\r\n  <p class=\"jm-title-intro\">\r\n    Bu pratik g\u00fcmr\u00fck s\u0131n\u0131fland\u0131rma rehberi, <a href=\"https:\/\/jamarek.com\/tr\/hs-code-vs-customs-tariff-gcc\/\">HS Kodu<\/a> 2708 kapsam\u0131nda\r\n    k\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen zift\r\n    ve zift kokunu a\u00e7\u0131klar. Rehberde 2708.10 ile 2708.20 aras\u0131ndaki fark,\r\n    \u00fcr\u00fcn kayna\u011f\u0131n\u0131n ve \u00fcretim a\u015famas\u0131n\u0131n \u00f6nemi,\r\n    ayr\u0131ca mineral katran, k\u00f6m\u00fcr katran\u0131 dam\u0131tma \u00fcr\u00fcnleri,\r\n    petrol koku, petrol bit\u00fcm\u00fc, do\u011fal bit\u00fcm ve bit\u00fcml\u00fc kar\u0131\u015f\u0131mlarla\r\n    olan ba\u015fl\u0131ca s\u0131n\u0131fland\u0131rma s\u0131n\u0131rlar\u0131 ele al\u0131nmaktad\u0131r.\r\n  <\/p>\r\n\r\n  <div class=\"jm-meta\">\r\n    <span>HS 2708<\/span>\r\n    <span>Fas\u0131l 27<\/span>\r\n    <span>Zift ve Zift Koku<\/span>\r\n  <\/div>\r\n\r\n<\/header>\r\n\r\n<div class=\"jm-facts\">\r\n\r\n  <div class=\"jm-fact\">\r\n    <span class=\"jm-fact-label\">HS Pozisyonu<\/span>\r\n    <strong>2708<\/strong>\r\n  <\/div>\r\n\r\n  <div class=\"jm-fact\">\r\n    <span class=\"jm-fact-label\">Uluslararas\u0131 HS6<\/span>\r\n    <strong>2708.10 \/ 2708.20<\/strong>\r\n  <\/div>\r\n\r\n  <div class=\"jm-fact\">\r\n    <span class=\"jm-fact-label\">\u00dcr\u00fcnler<\/span>\r\n    <strong>Zift ve zift koku<\/strong>\r\n  <\/div>\r\n\r\n  <div class=\"jm-fact\">\r\n    <span class=\"jm-fact-label\">Kritik S\u0131n\u0131rlar<\/span>\r\n    <strong>2706 \u2022 2707 \u2022 2713 \u2022 2714 \u2022 2715<\/strong>\r\n  <\/div>\r\n\r\n<\/div>\r\n\r\n<nav class=\"jm-toc\" aria-label=\"\u0130\u00e7indekiler\">\r\n\r\n  <div class=\"jm-toc-title\">\u0130\u00e7indekiler<\/div>\r\n\r\n  <div class=\"jm-toc-grid\">\r\n\r\n    <div>\r\n      <a href=\"#overview\">HS Kodu 2708 neleri kapsar?<\/a>\r\n      <a href=\"#chapter-context\">2708'in Fas\u0131l 27 i\u00e7indeki yeri<\/a>\r\n      <a href=\"#structure\">2708 alt\u0131ndaki HS6 yap\u0131s\u0131<\/a>\r\n      <a href=\"#pitch\">2708.10 kapsam\u0131nda zifti anlamak<\/a>\r\n      <a href=\"#pitch-coke\">2708.20 kapsam\u0131nda zift koku<\/a>\r\n      <a href=\"#source\">Kaynak ve \u00fcretim s\u00fcreci neden \u00f6nemlidir?<\/a>\r\n    <\/div>\r\n\r\n    <div>\r\n      <a href=\"#boundaries\">\u00d6nemli s\u0131n\u0131fland\u0131rma s\u0131n\u0131rlar\u0131<\/a>\r\n      <a href=\"#technical-data\">\u0130ncelenmesi gereken teknik bilgiler<\/a>\r\n      <a href=\"#classification-process\">S\u0131n\u0131fland\u0131rma de\u011ferlendirme s\u00fcreci<\/a>\r\n      <a href=\"#scenarios\">Pratik senaryolar<\/a>\r\n      <a href=\"#mistakes\">Yayg\u0131n s\u0131n\u0131fland\u0131rma hatalar\u0131<\/a>\r\n      <a href=\"#gulf\">Suudi Arabistan, BAE, Katar, Umman, Kuveyt ve Bahreyn<\/a>\r\n      <a href=\"#future\">HS 2028 g\u00fcncellemesi<\/a>\r\n      <a href=\"#faq\">S\u0131k sorulan sorular<\/a>\r\n    <\/div>\r\n\r\n  <\/div>\r\n\r\n<\/nav>\r\n\r\n<figure class=\"jm-article-image\">\r\n\r\n  <img loading=\"lazy\"\r\n    src=\"https:\/\/jamarek.com\/wp-content\/uploads\/2026\/08\/hs-code-2708-pitch-and-pitch-coke.webp\"\r\n    alt=\"HS Kodu 2708 k\u00f6m\u00fcr katran\u0131 veya di\u011fer mineral katranlardan elde edilen zift ve zift koku s\u0131n\u0131fland\u0131rma rehberi Suudi Arabistan BAE Katar Umman Kuveyt ve Bahreyn i\u00e7in\"\r\n    width=\"1536\"\r\n    height=\"1024\"\r\n    loading=\"lazy\"\r\n    decoding=\"async\"\r\n  >\r\n\r\n  <figcaption>\r\n    HS Kodu 2708 \u2014 K\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen zift ve zift koku.\r\n  <\/figcaption>\r\n\r\n<\/figure>\r\n\r\n<p class=\"jm-lead\" id=\"overview\">\r\n  <strong>HS Kodu 2708<\/strong>,\r\n  <strong>k\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen\r\n  zift ve zift kokunu<\/strong> kapsar.\r\n  Uluslararas\u0131 alt\u0131 haneli seviyede bu pozisyon,\r\n  <strong>2708.10 \u2014 Zift<\/strong>\r\n  ve\r\n  <strong>2708.20 \u2014 Zift koku<\/strong>\r\n  olarak ikiye ayr\u0131l\u0131r.\r\n<\/p>\r\n\r\n<p>\r\n  Hukuki pozisyon metni k\u0131sa g\u00f6r\u00fcnse de,\r\n  ticari a\u00e7\u0131klaman\u0131n genel oldu\u011fu\r\n  veya birka\u00e7 koyu renkli, karbon a\u00e7\u0131s\u0131ndan zengin\r\n  ya da bit\u00fcml\u00fc malzemenin birbirine benzedi\u011fi durumlarda\r\n  s\u0131n\u0131fland\u0131rma zorla\u015fabilir.\r\n<\/p>\r\n\r\n<p>\r\n  \u201cCoal Tar Pitch\u201d, \u201cBinder Pitch\u201d, \u201cElectrode Pitch\u201d,\r\n  \u201cPitch Coke\u201d, \u201cCarbon Material\u201d, \u201cBitumen\u201d,\r\n  \u201cPetroleum Coke\u201d, \u201cTar Residue\u201d\r\n  veya \u201cAsphalt\u201d gibi terimler,\r\n  birbirinin yerine kullan\u0131labilen g\u00fcmr\u00fck tan\u0131mlar\u0131 olarak g\u00f6r\u00fclmemelidir.\r\n<\/p>\r\n\r\n<p>\r\n  Hukuki soru yaln\u0131zca \u00fcr\u00fcn\u00fcn siyah,\r\n  viskoz, karbon a\u00e7\u0131s\u0131ndan zengin\r\n  veya al\u00fcminyum, grafit, elektrot,\r\n  refrakter, in\u015faat\r\n  ya da ba\u015fka bir karbon end\u00fcstrisinde kullan\u0131l\u0131yor olup olmad\u0131\u011f\u0131 de\u011fildir.\r\n<\/p>\r\n\r\n<p>\r\n  As\u0131l analiz,\r\n  <strong>malzemenin ger\u00e7ekte ne oldu\u011funu,\r\n  hangi kaynaktan elde edildi\u011fini\r\n  ve \u00fcretim s\u00fcrecinin hangi a\u015famas\u0131nda bulundu\u011funu<\/strong>\r\n  belirlemelidir.\r\n<\/p>\r\n\r\n<p>\r\n  K\u00f6m\u00fcr katran\u0131n\u0131n i\u015flenmesinden veya dam\u0131t\u0131lmas\u0131ndan elde edilen a\u011f\u0131r bir \u00fcr\u00fcn,\r\n  g\u00fcmr\u00fck a\u00e7\u0131s\u0131ndan petrol bit\u00fcm\u00fcnden,\r\n  do\u011fal bit\u00fcmden,\r\n  petrol kokundan,\r\n  haz\u0131rlanm\u0131\u015f bit\u00fcml\u00fc kar\u0131\u015f\u0131mdan\r\n  veya ba\u015flang\u0131\u00e7taki mineral katrandan tamamen farkl\u0131 olabilir.\r\n<\/p>\r\n\r\n<p>\r\n  Bu ayr\u0131m,\r\n  <strong>Suudi Arabistan, Birle\u015fik Arap Emirlikleri (BAE),\r\n  Katar, Umman, Kuveyt ve Bahreyn<\/strong>\r\n  ile ticaret yapan ithalat\u00e7\u0131lar,\r\n  ihracat\u00e7\u0131lar ve ticaret uyum ekipleri i\u00e7in \u00f6nemlidir;\r\n  \u00e7\u00fcnk\u00fc ticari ad tek ba\u015f\u0131na\r\n  nihai g\u00fcmr\u00fck beyan\u0131n\u0131 desteklemek i\u00e7in yeterli olmayabilir.\r\n<\/p>\r\n\r\n<div class=\"jm-info\">\r\n\r\n  <strong>Temel s\u0131n\u0131fland\u0131rma ilkesi:<\/strong>\r\n  HS 2708 iki unsuru birlikte gerektirir:\r\n  <strong>\u00fcr\u00fcn t\u00fcr\u00fc<\/strong> \u2014 zift veya zift koku \u2014\r\n  ve \u00fcr\u00fcn\u00fcn\r\n  <strong>k\u00f6m\u00fcr katran\u0131ndan veya ba\u015fka bir mineral katrandan elde edilmesi<\/strong>.\r\n  Benzer g\u00f6r\u00fcnen bir petrol \u00fcr\u00fcn\u00fc,\r\n  do\u011fal bit\u00fcm,\r\n  asfalt\r\n  veya haz\u0131rlanm\u0131\u015f kar\u0131\u015f\u0131m\r\n  yaln\u0131zca zifte benzedi\u011fi i\u00e7in 2708'e girmez.\r\n\r\n<\/div>\r\n\r\n<h2 id=\"chapter-context\">HS Kodu 2708'in Fas\u0131l 27 i\u00e7indeki yeri<\/h2>\r\n\r\n<p>\r\n  2708 pozisyonu,\r\n  Harmonize Sistem'in Fas\u0131l 27'sinde yer al\u0131r.\r\n<\/p>\r\n\r\n<p>\r\n  Fas\u0131l 27 mineral yak\u0131tlar\u0131,\r\n  mineral ya\u011flar\u0131 ve bunlar\u0131n dam\u0131tma \u00fcr\u00fcnlerini,\r\n  bit\u00fcml\u00fc maddeleri\r\n  ve mineral mumlar\u0131 kapsar.\r\n<\/p>\r\n\r\n<p>\r\n  Fas\u0131l 27'nin genel yap\u0131s\u0131 i\u00e7in:\r\n  <a href=\"https:\/\/jamarek.com\/hs-code-chapter-27-mineral-fuels-oils\/\">\r\n    HS Code Chapter 27 Classification Guide\r\n  <\/a>\r\n  sayfas\u0131n\u0131 inceleyebilirsiniz.\r\n<\/p>\r\n\r\n<p>\r\n  2708'in 2706 ve 2707'nin hemen ard\u0131ndan gelmesi,\r\n  k\u00f6m\u00fcr katran\u0131 ve di\u011fer mineral katranlar\u0131n\r\n  i\u015flenme zincirini anlamaya yard\u0131mc\u0131 olur.\r\n<\/p>\r\n\r\n<ul>\r\n\r\n  <li>\r\n    <strong>2706 pozisyonu<\/strong>,\r\n    k\u00f6m\u00fcr, linyit veya turbadan dam\u0131t\u0131lan uygun katranlar\u0131\r\n    ve hukuki kapsam\u0131ndaki di\u011fer mineral katranlar\u0131 kapsar.\r\n  <\/li>\r\n\r\n  <li>\r\n    <strong>2707 pozisyonu<\/strong>,\r\n    y\u00fcksek s\u0131cakl\u0131k k\u00f6m\u00fcr katran\u0131n\u0131n dam\u0131t\u0131lmas\u0131yla elde edilen ya\u011flar\u0131\r\n    ve di\u011fer \u00fcr\u00fcnleri,\r\n    ayr\u0131ca uygun aromatik bile\u015fen a\u011f\u0131rl\u0131kl\u0131 benzer \u00fcr\u00fcnleri kapsar.\r\n  <\/li>\r\n\r\n  <li>\r\n    <strong>2708 pozisyonu<\/strong>,\r\n    k\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen\r\n    zift ve zift kokunu kapsar.\r\n  <\/li>\r\n\r\n<\/ul>\r\n\r\n<p>\r\n  End\u00fcstriyel s\u00fcre\u00e7te\r\n  k\u00f6m\u00fcr katran\u0131 veya ba\u015fka bir mineral katran\r\n  ay\u0131rma, \u0131s\u0131tma\r\n  veya dam\u0131tma i\u015flemine tabi tutulabilir.\r\n<\/p>\r\n\r\n<p>\r\n  Daha hafif veya orta fraksiyonlar s\u00fcre\u00e7ten ayr\u0131l\u0131rken,\r\n  giderek daha a\u011f\u0131r bir kal\u0131nt\u0131 geride kalabilir.\r\n<\/p>\r\n\r\n<p>\r\n  Ger\u00e7ek kimli\u011fine ve \u00fcretim ge\u00e7mi\u015fine ba\u011fl\u0131 olarak\r\n  bu a\u011f\u0131r malzeme zift olabilir.\r\n<\/p>\r\n\r\n<p>\r\n  Ziftin daha ileri \u0131s\u0131l i\u015fleme\r\n  veya karbonizasyona tabi tutulmas\u0131\r\n  daha y\u00fcksek karbonla\u015fma derecesine sahip\r\n  <strong>zift kokunu<\/strong>\r\n  olu\u015fturabilir.\r\n<\/p>\r\n\r\n<p>\r\n  Bu nedenle \u00fcretim ge\u00e7mi\u015fi\r\n  s\u0131n\u0131fland\u0131rma dosyas\u0131nda \u00e7ok de\u011ferli olabilir,\r\n  ancak nihai s\u0131n\u0131fland\u0131rma\r\n  ithalat veya ihracat s\u0131ras\u0131nda fiilen sunulan e\u015fyaya g\u00f6re yap\u0131lmal\u0131d\u0131r.\r\n<\/p>\r\n\r\n<h2 id=\"structure\">HS Kodu 2708'in yap\u0131s\u0131<\/h2>\r\n\r\n<p>\r\n  Uluslararas\u0131 alt\u0131 haneli seviyede\r\n  2708 pozisyonunda yaln\u0131zca iki alt pozisyon vard\u0131r.\r\n<\/p>\r\n\r\n<div class=\"jm-code-structure\">\r\n\r\n  <h3>2708 alt\u0131ndaki uluslararas\u0131 HS6 alt pozisyonlar\u0131<\/h3>\r\n\r\n  <div class=\"jm-code-row\">\r\n    <div class=\"jm-code\">2708.10<\/div>\r\n    <div>\r\n      <strong>Zift<\/strong><br>\r\n      K\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen zift,\r\n      e\u015fyan\u0131n 2708 pozisyonunun genel kapsam\u0131n\u0131 kar\u015f\u0131lamas\u0131 \u015fart\u0131yla.\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"jm-code-row\">\r\n    <div class=\"jm-code\">2708.20<\/div>\r\n    <div>\r\n      <strong>Zift koku<\/strong><br>\r\n      K\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen zift koku.\r\n    <\/div>\r\n  <\/div>\r\n\r\n<\/div>\r\n\r\n<p>\r\n  Bu nedenle 2708 d\u00f6rt haneli pozisyon olarak belirlendikten sonra\r\n  temel soru genellikle \u015fudur:\r\n<\/p>\r\n\r\n<p>\r\n  Fiilen ithal edilen malzeme\r\n  <strong>zift<\/strong> mi,\r\n  yoksa daha ileri i\u015flenerek\r\n  <strong>zift koku<\/strong> haline mi gelmi\u015ftir?\r\n<\/p>\r\n\r\n<p>\r\n  D\u00f6rt haneli pozisyonun belirlenmesinde\r\n  pozisyon metni\r\n  ve ilgili hukuki notlara g\u00f6re\r\n  <strong>GRI 1<\/strong>\r\n  temel rol oynar.\r\n<\/p>\r\n\r\n<p>\r\n  2708 do\u011fruland\u0131ktan sonra\r\n  2708.10 ile 2708.20'yi\r\n  ayn\u0131 alt pozisyon seviyesinde kar\u015f\u0131la\u015ft\u0131rmak i\u00e7in\r\n  <strong>GRI 6<\/strong>\r\n  uygulan\u0131r.\r\n<\/p>\r\n\r\n<div class=\"jm-warning\">\r\n\r\n  <strong>2708.10 veya 2708.20'yi yaln\u0131zca ticari addan se\u00e7meyin.<\/strong><br>\r\n  Belgelerde \u201cPitch\u201d, \u201cCoke\u201d, \u201cCarbon\u201d,\r\n  \u201cBinder\u201d veya \u201cBitumen\u201d\r\n  gibi kelimeler geni\u015f anlamda kullan\u0131labilir.\r\n  S\u0131n\u0131fland\u0131rma dosyas\u0131,\r\n  malzemenin ger\u00e7ekte ne oldu\u011funu\r\n  ve hangi kaynaktan geldi\u011fini g\u00f6stermelidir.\r\n\r\n<\/div>\r\n\r\n<h2 id=\"pitch\">HS 2708.10 kapsam\u0131nda zifti anlamak<\/h2>\r\n\r\n<p>\r\n  <strong>2708.10<\/strong> alt pozisyonu,\r\n  2708'in kapsam\u0131ndaki zifti kapsar.\r\n<\/p>\r\n\r\n<p>\r\n  K\u00f6m\u00fcr katran\u0131 ve mineral katran i\u015fleme ba\u011flam\u0131nda,\r\n  zift genellikle katran\u0131n daha u\u00e7ucu b\u00f6l\u00fcmleri uzakla\u015ft\u0131r\u0131ld\u0131ktan sonra\r\n  geride kalan a\u011f\u0131r malzemeyle ili\u015fkilidir.\r\n<\/p>\r\n\r\n<p>\r\n  Ziftin ticari s\u0131n\u0131f\u0131,\r\n  fiziksel hali\r\n  ve teknik \u00f6zellikleri\r\n  \u00f6nemli \u00f6l\u00e7\u00fcde de\u011fi\u015febilir.\r\n<\/p>\r\n\r\n<p>\r\n  Zift s\u0131cak veya erimi\u015f halde,\r\n  kat\u0131 bloklar,\r\n  par\u00e7alar,\r\n  gran\u00fcller,\r\n  pelletler\r\n  veya ba\u015fka bir ticari bi\u00e7imde tedarik edilebilir.\r\n<\/p>\r\n\r\n<p>\r\n  Bu nedenle yaln\u0131zca fiziksel form\r\n  tarife s\u0131n\u0131fland\u0131rmas\u0131n\u0131 belirlemez.\r\n<\/p>\r\n\r\n<p>\r\n  Son kullan\u0131m da tek ba\u015f\u0131na 2708.10'u belirlemez.\r\n<\/p>\r\n\r\n<p>\r\n  Zift karbon ve grafit uygulamalar\u0131nda,\r\n  elektrotlarda,\r\n  ba\u011flay\u0131c\u0131larda,\r\n  refrakterlerde\r\n  ve ba\u015fka end\u00fcstriyel alanlarda kullan\u0131labilir.\r\n<\/p>\r\n\r\n<p>\r\n  Ancak son kullan\u0131m,\r\n  ger\u00e7ek \u00fcr\u00fcn kimli\u011fi\r\n  ve kayna\u011f\u0131n\u0131n yerine ge\u00e7mez.\r\n<\/p>\r\n\r\n<h3>2708.10 de\u011ferlendirilirken sorulmas\u0131 gereken sorular<\/h3>\r\n\r\n<ul>\r\n  <li>\u00dcr\u00fcn\u00fcn tam ad\u0131 nedir?<\/li>\r\n  <li>\u00d6zellikle Coal Tar Pitch veya Mineral Tar Pitch olarak m\u0131 tan\u0131mlan\u0131yor?<\/li>\r\n  <li>Orijinal hammadde nedir?<\/li>\r\n  <li>\u00dcr\u00fcn nas\u0131l \u00fcretilmi\u015ftir?<\/li>\r\n  <li>K\u00f6m\u00fcr katran\u0131 veya mineral katran i\u015flemesinden elde edilen a\u011f\u0131r bir \u00fcr\u00fcn m\u00fc?<\/li>\r\n  <li>Daha ileri karbonizasyonla zift kokuna d\u00f6n\u00fc\u015ft\u00fcr\u00fclm\u00fc\u015f m\u00fc?<\/li>\r\n  <li>Ba\u015fka maddeler eklenmi\u015f mi?<\/li>\r\n  <li>\u0130thal edilen e\u015fya h\u00e2l\u00e2 zift mi, yoksa haz\u0131rlanm\u0131\u015f bir form\u00fclasyon mu?<\/li>\r\n  <li>Petrol bit\u00fcm\u00fc olabilir mi?<\/li>\r\n  <li>Do\u011fal bit\u00fcm veya asfalt olabilir mi?<\/li>\r\n<\/ul>\r\n\r\n<h3>Yumu\u015fama noktas\u0131 ve di\u011fer fiziksel \u00f6zellikler<\/h3>\r\n\r\n<p>\r\n  Zift teknik spesifikasyonlar\u0131nda\r\n  s\u0131kl\u0131kla yumu\u015fama noktas\u0131,\r\n  viskozite,\r\n  yo\u011funluk,\r\n  k\u00fcl,\r\n  nem\r\n  ve di\u011fer kalite parametreleri yer alabilir.\r\n<\/p>\r\n\r\n<p>\r\n  Bu veriler\r\n  \u00fcr\u00fcn\u00fcn kimli\u011fini\r\n  ve ticari s\u0131n\u0131f\u0131n\u0131 desteklemek i\u00e7in\r\n  olduk\u00e7a yararl\u0131 olabilir.\r\n<\/p>\r\n\r\n<p>\r\n  Ancak tarife metni\r\n  veya ilgili notlar\r\n  a\u00e7\u0131k\u00e7a belirli bir kriter getirmedik\u00e7e\r\n  bu de\u011ferler evrensel bir HS e\u015fi\u011fine d\u00f6n\u00fc\u015ft\u00fcr\u00fclmemelidir.\r\n<\/p>\r\n\r\n<p>\r\n  \u00d6rne\u011fin belirli bir yumu\u015fama noktas\u0131,\r\n  \u00f6zel bir zift s\u0131n\u0131f\u0131n\u0131 tan\u0131maya yard\u0131mc\u0131 olabilir,\r\n  ancak 2708'in hukuki gerek\u00e7esi\r\n  yine pozisyon metni,\r\n  ger\u00e7ek \u00fcr\u00fcn kimli\u011fi\r\n  ve kayna\u011f\u0131d\u0131r.\r\n<\/p>\r\n\r\n<div class=\"jm-info\">\r\n\r\n  <strong>Teknik spesifikasyonlar s\u0131n\u0131fland\u0131rmay\u0131 destekler, onun yerini almaz.<\/strong>\r\n  TDS bir Coal Tar Pitch s\u0131n\u0131f\u0131n\u0131 tan\u0131mlamaya yard\u0131mc\u0131 olabilir,\r\n  ancak ger\u00e7ek \u00fcr\u00fcn\u00fcn\r\n  2708'in hukuki kapsam\u0131na ba\u011flanmas\u0131 gerekir.\r\n\r\n<\/div>\r\n\r\n<h2 id=\"pitch-coke\">HS 2708.20 kapsam\u0131nda zift kokunu anlamak<\/h2>\r\n\r\n<p>\r\n  <strong>2708.20<\/strong> alt pozisyonu,\r\n  k\u00f6m\u00fcr katran\u0131ndan\r\n  veya di\u011fer mineral katranlardan elde edilen\r\n  zift kokunu kapsar.\r\n<\/p>\r\n\r\n<p>\r\n  Zifte k\u0131yasla\r\n  zift koku daha ileri d\u00f6n\u00fc\u015f\u00fcme u\u011fram\u0131\u015f,\r\n  daha y\u00fcksek derecede karbonla\u015fm\u0131\u015f\r\n  bir \u00fcr\u00fcnd\u00fcr.\r\n<\/p>\r\n\r\n<p>\r\n  Kat\u0131 ve karbon a\u00e7\u0131s\u0131ndan zengin olabilir\r\n  ve ba\u015fka kok t\u00fcrlerine fiziksel olarak benzeyebilir.\r\n<\/p>\r\n\r\n<p>\r\n  Bu nedenle \u00fcr\u00fcn kayna\u011f\u0131\r\n  ve \u00fcretim s\u00fcreci \u00f6zellikle \u00f6nemlidir.\r\n<\/p>\r\n\r\n<p>\r\n  Yaln\u0131zca \u201cCoke\u201d kelimesi,\r\n  2708.20'yi kan\u0131tlamak i\u00e7in yeterli de\u011fildir.\r\n<\/p>\r\n\r\n<p>\r\n  Fas\u0131l 27'de farkl\u0131 kaynaklardan gelen\r\n  \u00e7e\u015fitli kok \u00fcr\u00fcnleri\r\n  ayr\u0131 pozisyonlarda s\u0131n\u0131fland\u0131r\u0131l\u0131r.\r\n<\/p>\r\n\r\n<p>\r\n  \u00d6rne\u011fin k\u00f6m\u00fcr, linyit veya turba koku\r\n  ve yar\u0131 koku\r\n  2704 pozisyonunda yer al\u0131rken,\r\n  petrol koku\r\n  2713 pozisyonunda yer al\u0131r.\r\n<\/p>\r\n\r\n<p>\r\n  Bu nedenle e\u015fyan\u0131n \u00f6zellikle\r\n  <strong>k\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen\r\n  ziftin zift koku<\/strong>\r\n  oldu\u011funun g\u00f6sterilmesi gerekir.\r\n<\/p>\r\n\r\n<h3>2708.20 de\u011ferlendirilirken sorulmas\u0131 gereken sorular<\/h3>\r\n\r\n<ul>\r\n  <li>Do\u011frudan besleme malzemesi zift miydi?<\/li>\r\n  <li>Bu zift k\u00f6m\u00fcr katran\u0131ndan veya ba\u015fka bir mineral katrandan m\u0131 elde edildi?<\/li>\r\n  <li>Nihai \u00fcr\u00fcn\u00fc hangi \u0131s\u0131l veya karbonizasyon i\u015flemi olu\u015fturdu?<\/li>\r\n  <li>Ticari \u00fcr\u00fcn a\u00e7\u0131k\u00e7a Pitch Coke olarak m\u0131 tan\u0131mlan\u0131yor?<\/li>\r\n  <li>2704 kapsam\u0131ndaki k\u00f6m\u00fcr, linyit veya turba koku olabilir mi?<\/li>\r\n  <li>2713 kapsam\u0131ndaki Petroleum Coke olabilir mi?<\/li>\r\n  <li>Daha ileri \u00fcretim sonucunda ba\u015fka bir e\u015fyaya d\u00f6n\u00fc\u015fm\u00fc\u015f m\u00fc?<\/li>\r\n<\/ul>\r\n\r\n<p>\r\n  \u00dcretim ak\u0131\u015f\u0131n\u0131n a\u00e7\u0131klanmas\u0131,\r\n  nihai kok \u00fcr\u00fcn\u00fcn\u00fc\r\n  ilgili zifte\r\n  ve onun mineral-katran kayna\u011f\u0131na ba\u011flad\u0131\u011f\u0131 i\u00e7in\r\n  burada \u00f6zellikle yararl\u0131d\u0131r.\r\n<\/p>\r\n\r\n<div class=\"jm-warning\">\r\n\r\n  <strong>\u201cCoke\u201d tek ba\u015f\u0131na tam bir HS tan\u0131m\u0131 de\u011fildir.<\/strong><br>\r\n  K\u00f6m\u00fcr koku, zift koku ve petrol koku\r\n  ayn\u0131 pozisyonda s\u0131n\u0131fland\u0131r\u0131lmaz.\r\n  Kaynak ve \u00fcr\u00fcn kimli\u011fi\r\n  s\u0131n\u0131fland\u0131rmay\u0131 tamamen de\u011fi\u015ftirebilir.\r\n\r\n<\/div>\r\n\r\n<h2 id=\"source\">HS 2708'de kaynak ve \u00fcretim s\u00fcreci neden \u00f6nemlidir?<\/h2>\r\n\r\n<p>\r\n  2708 pozisyonu yaln\u0131zca\r\n  \u201cPitch and Pitch Coke\u201d\r\n  ifadesinden olu\u015fmaz.\r\n<\/p>\r\n\r\n<p>\r\n  Hukuki metin bu \u00fcr\u00fcnleri a\u00e7\u0131k\u00e7a\r\n  <strong>k\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilmi\u015f olma<\/strong>\r\n  \u015fart\u0131na ba\u011flar.\r\n<\/p>\r\n\r\n<p>\r\n  Bu nedenle kaynak kan\u0131t\u0131,\r\n  s\u0131n\u0131fland\u0131rma dosyas\u0131n\u0131n temel unsurlar\u0131ndan biridir.\r\n<\/p>\r\n\r\n<p>\r\n  Bir varil veya tank i\u00e7indeki iki siyah ve viskoz malzeme\r\n  neredeyse ayn\u0131 g\u00f6r\u00fcnebilir,\r\n  ancak biri Coal Tar Pitch,\r\n  di\u011feri Petroleum Bitumen olabilir.\r\n<\/p>\r\n\r\n<p>\r\n  Benzer \u015fekilde iki siyah karbon kat\u0131 madde\r\n  Pitch Coke\r\n  ve Petroleum Coke olabilir.\r\n<\/p>\r\n\r\n<h3>Yararl\u0131 \u00fcretim kan\u0131tlar\u0131 \u015funlar\u0131 i\u00e7erebilir<\/h3>\r\n\r\n<ul>\r\n  <li>hammadde beyan\u0131;<\/li>\r\n  <li>proses ak\u0131\u015f a\u00e7\u0131klamas\u0131;<\/li>\r\n  <li>tedarik\u00e7i \u00fcretim beyan\u0131;<\/li>\r\n  <li>\u00fcretim spesifikasyonu;<\/li>\r\n  <li>CoA;<\/li>\r\n  <li>TDS;<\/li>\r\n  <li><a href=\"https:\/\/jamarek.com\/tr\/saudi-arabia-security-restricted-chemicals\/\">SDS<\/a>;<\/li>\r\n  <li>\u00fcr\u00fcn s\u0131n\u0131f\u0131 spesifikasyonu;<\/li>\r\n  <li>farkl\u0131 belgelerde tutarl\u0131 \u015fekilde kullan\u0131lan proses ve tesis terminolojisi.<\/li>\r\n<\/ul>\r\n\r\n<p>\r\n  Ama\u00e7 yaln\u0131zca belge toplamak de\u011fildir.\r\n<\/p>\r\n\r\n<p>\r\n  Ama\u00e7 tutarl\u0131 bir teknik zincir olu\u015fturmakt\u0131r:\r\n  <strong>malzeme nedir,\r\n  hangi hammaddeden gelmi\u015ftir,\r\n  hangi i\u015flem uygulanm\u0131\u015ft\u0131r\r\n  ve fiilen hangi \u00fcr\u00fcn sevk edilmi\u015ftir?<\/strong>\r\n<\/p>\r\n\r\n<h2 id=\"boundaries\">HS 2708'in \u00f6nemli s\u0131n\u0131fland\u0131rma s\u0131n\u0131rlar\u0131<\/h2>\r\n\r\n<h3>2706 ve 2708 \u2014 Mineral katran m\u0131, zift mi?<\/h3>\r\n\r\n<p>\r\n  2706 pozisyonu\r\n  uygun mineral katran\u0131n kendisini kapsar.\r\n<\/p>\r\n\r\n<p>\r\n  2708 ise\r\n  k\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan\r\n  elde edilen zift ve zift kokunu kapsar.\r\n<\/p>\r\n\r\n<p>\r\n  Dolay\u0131s\u0131yla temel ayr\u0131m,\r\n  i\u015flem sonras\u0131nda malzemenin ger\u00e7ek kimli\u011fidir.\r\n<\/p>\r\n\r\n<p>\r\n  \u0130thal edilen malzeme\r\n  h\u00e2l\u00e2 uygun bir katransa\r\n  ve hen\u00fcz zifte d\u00f6n\u00fc\u015fmemi\u015fse,\r\n  2708 kullan\u0131m\u0131 erken olabilir.\r\n<\/p>\r\n\r\n<p>\r\n  \u0130\u015flem sonucunda teknik olarak zift \u015feklinde tan\u0131mlanan\r\n  a\u011f\u0131r bir \u00fcr\u00fcn olu\u015fmu\u015fsa,\r\n  2708.10 ilgili olabilir.\r\n<\/p>\r\n\r\n<h3>2707 ve 2708 \u2014 Dam\u0131tma \u00fcr\u00fcn\u00fc m\u00fc, zift mi?<\/h3>\r\n\r\n<p>\r\n  2707 pozisyonu,\r\n  y\u00fcksek s\u0131cakl\u0131k k\u00f6m\u00fcr katran\u0131n\u0131n dam\u0131t\u0131lmas\u0131ndan elde edilen ya\u011flar\u0131\r\n  ve di\u011fer \u00fcr\u00fcnleri\r\n  ve uygun benzer aromatik \u00fcr\u00fcnleri kapsar.\r\n<\/p>\r\n\r\n<p>\r\n  2708 ise zift\r\n  ve zift kokunu ayr\u0131ca belirtir.\r\n<\/p>\r\n\r\n<p>\r\n  Bu s\u0131n\u0131r \u00f6nemlidir,\r\n  \u00e7\u00fcnk\u00fc ayn\u0131 k\u00f6m\u00fcr katran\u0131 i\u015fleme tesisi\r\n  farkl\u0131 fraksiyonlar\r\n  ve farkl\u0131 \u00fcr\u00fcnler \u00fcretebilir.\r\n<\/p>\r\n\r\n<p>\r\n  Ara bir ya\u011f\r\n  veya ba\u015fka bir dam\u0131tma \u00fcr\u00fcn\u00fc,\r\n  yaln\u0131zca hammaddesi k\u00f6m\u00fcr katran\u0131 oldu\u011fu i\u00e7in\r\n  zift say\u0131lmamal\u0131d\u0131r.\r\n<\/p>\r\n\r\n<p>\r\n  Ayn\u0131 \u015fekilde ger\u00e7ek bir zift,\r\n  yaln\u0131zca dam\u0131tma s\u00fcrecinde olu\u015ftu\u011fu i\u00e7in\r\n  2707'de b\u0131rak\u0131lmamal\u0131d\u0131r.\r\n<\/p>\r\n\r\n<h3>2708 ve 2713 \u2014 K\u00f6m\u00fcr katran\u0131 zift \u00fcr\u00fcnleri mi, petrol \u00fcr\u00fcnleri mi?<\/h3>\r\n\r\n<p>\r\n  2713 pozisyonu\r\n  <strong>petrol kokunu,\r\n  petrol bit\u00fcm\u00fcn\u00fc\r\n  ve petrol ya\u011flar\u0131n\u0131n veya bit\u00fcml\u00fc minerallerden elde edilen ya\u011flar\u0131n\r\n  di\u011fer kal\u0131nt\u0131lar\u0131n\u0131<\/strong>\r\n  kapsar.\r\n<\/p>\r\n\r\n<p>\r\n  Bu,\r\n  2708'in en \u00f6nemli s\u0131n\u0131fland\u0131rma s\u0131n\u0131rlar\u0131ndan biridir.\r\n<\/p>\r\n\r\n<p>\r\n  E\u015fya Petroleum Coke ise,\r\n  yaln\u0131zca iki \u00fcr\u00fcn de siyah ve karbon a\u00e7\u0131s\u0131ndan zengin kat\u0131lar oldu\u011fu i\u00e7in\r\n  Pitch Coke haline gelmez.\r\n<\/p>\r\n\r\n<p>\r\n  Ayn\u0131 \u015fekilde Petroleum Bitumen,\r\n  rengi,\r\n  viskozitesi\r\n  veya benzer kullan\u0131m alanlar\u0131 nedeniyle\r\n  Coal Tar Pitch olarak de\u011ferlendirilemez.\r\n<\/p>\r\n\r\n<p>\r\n  Bu noktada kaynak kan\u0131t\u0131 kritik hale gelir.\r\n<\/p>\r\n\r\n<h3>2708 ve 2714 \u2014 Zift mi, do\u011fal bit\u00fcm\/asfalt m\u0131?<\/h3>\r\n\r\n<p>\r\n  2714 pozisyonu\r\n  do\u011fal bit\u00fcm ve asfalt\u0131,\r\n  bit\u00fcml\u00fc veya ya\u011fl\u0131 \u015feyli,\r\n  katran kumlar\u0131n\u0131,\r\n  asfaltitleri\r\n  ve asfaltik kayalar\u0131 kapsar.\r\n<\/p>\r\n\r\n<p>\r\n  Bu do\u011fal malzemeler,\r\n  k\u00f6m\u00fcr katran\u0131ndan veya mineral katrandan elde edilen ziftle\r\n  ayn\u0131 hukuki kategori de\u011fildir.\r\n<\/p>\r\n\r\n<p>\r\n  Belgelerde yaln\u0131zca \u201cBitumen\u201d yaz\u0131yorsa\r\n  daha fazla \u00fcr\u00fcn tan\u0131mlamas\u0131 gerekir.\r\n<\/p>\r\n\r\n<p>\r\n  Malzemenin Petroleum Bitumen,\r\n  Natural Bitumen\r\n  veya Mineral-Tar Pitch olup olmad\u0131\u011f\u0131 belirlenmelidir.\r\n<\/p>\r\n\r\n<h3>2708 ve 2715 \u2014 Ziftin kendisi mi, haz\u0131rlanm\u0131\u015f bit\u00fcml\u00fc kar\u0131\u015f\u0131m m\u0131?<\/h3>\r\n\r\n<p>\r\n  2715 pozisyonu,\r\n  do\u011fal asfalt,\r\n  do\u011fal bit\u00fcm,\r\n  petrol bit\u00fcm\u00fc,\r\n  mineral katran\r\n  veya mineral-katran zifti esasl\u0131 belirli\r\n  <strong>bit\u00fcml\u00fc kar\u0131\u015f\u0131mlar\u0131<\/strong>\r\n  kapsar.\r\n<\/p>\r\n\r\n<p>\r\n  Zift ba\u015fka maddelerle kar\u0131\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda\r\n  veya form\u00fcle edildi\u011finde\r\n  bu s\u0131n\u0131r \u00f6zellikle \u00f6nem kazan\u0131r.\r\n<\/p>\r\n\r\n<p>\r\n  Mineral-Tar Pitch\r\n  haz\u0131rlanm\u0131\u015f bir \u00fcr\u00fcn\u00fcn baz malzemesi olabilir,\r\n  ancak bu,\r\n  nihai kar\u0131\u015f\u0131m\u0131n mutlaka 2708'de kalaca\u011f\u0131 anlam\u0131na gelmez.\r\n<\/p>\r\n\r\n<p>\r\n  Ger\u00e7ek ithal e\u015fya incelenmelidir:\r\n  \u00fcr\u00fcn ziftin kendisi mi,\r\n  yoksa zift esasl\u0131 haz\u0131rlanm\u0131\u015f bir bit\u00fcml\u00fc kar\u0131\u015f\u0131m m\u0131?\r\n<\/p>\r\n\r\n<div class=\"jm-table-wrap\">\r\n\r\n<table class=\"jm-table\">\r\n\r\n<thead>\r\n<tr>\r\n  <th>Pozisyon<\/th>\r\n  <th>Genel s\u0131n\u0131fland\u0131rma ba\u011flam\u0131<\/th>\r\n  <th>Temel soru<\/th>\r\n<\/tr>\r\n<\/thead>\r\n\r\n<tbody>\r\n\r\n<tr>\r\n  <td><strong>2706<\/strong><\/td>\r\n  <td>Uygun k\u00f6m\u00fcr, linyit, turba ve di\u011fer mineral katranlar.<\/td>\r\n  <td>Malzeme h\u00e2l\u00e2 katran m\u0131, zift de\u011fil mi?<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td><strong>2707<\/strong><\/td>\r\n  <td>Y\u00fcksek s\u0131cakl\u0131k k\u00f6m\u00fcr katran\u0131 dam\u0131tma \u00fcr\u00fcnleri ve uygun benzer aromatik \u00fcr\u00fcnler.<\/td>\r\n  <td>E\u015fya zift yerine bir ya\u011f veya dam\u0131tma \u00fcr\u00fcn\u00fc m\u00fc?<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td><strong>2708<\/strong><\/td>\r\n  <td>K\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen zift ve zift koku.<\/td>\r\n  <td>E\u015fya ger\u00e7ekten gerekli kaynaktan gelen zift veya zift koku mu?<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td><strong>2713<\/strong><\/td>\r\n  <td>Petrol koku, petrol bit\u00fcm\u00fc ve belirli petrol kal\u0131nt\u0131lar\u0131.<\/td>\r\n  <td>\u00dcr\u00fcn mineral-katran zifti yerine petrol k\u00f6kenli mi?<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td><strong>2714<\/strong><\/td>\r\n  <td>Do\u011fal bit\u00fcm, asfalt ve belirli do\u011fal bit\u00fcml\u00fc maddeler.<\/td>\r\n  <td>Malzeme \u00fcretilmi\u015f zift yerine do\u011fal olarak olu\u015fmu\u015f mu?<\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td><strong>2715<\/strong><\/td>\r\n  <td>Asfalt, bit\u00fcm, mineral katran veya mineral-katran zifti esasl\u0131 belirli kar\u0131\u015f\u0131mlar.<\/td>\r\n  <td>Zift art\u0131k haz\u0131rlanm\u0131\u015f bir kar\u0131\u015f\u0131m\u0131n par\u00e7as\u0131 m\u0131?<\/td>\r\n<\/tr>\r\n\r\n<\/tbody>\r\n\r\n<\/table>\r\n\r\n<\/div>\r\n\r\n<h2 id=\"technical-data\">HS Kodu 2708 i\u00e7in hangi teknik bilgiler incelenmelidir?<\/h2>\r\n\r\n<p>\r\n  G\u00fcvenilir bir 2708 s\u0131n\u0131fland\u0131rmas\u0131 i\u00e7in\r\n  \u00fcr\u00fcn\u00fcn\r\n  ve \u00fcretim ge\u00e7mi\u015finin\r\n  a\u00e7\u0131k \u015fekilde anla\u015f\u0131lmas\u0131 gerekir.\r\n<\/p>\r\n\r\n<div class=\"jm-table-wrap\">\r\n\r\n<table class=\"jm-table\">\r\n\r\n<thead>\r\n<tr>\r\n  <th>Bilgi veya belge<\/th>\r\n  <th>Neden \u00f6nemli olabilir?<\/th>\r\n<\/tr>\r\n<\/thead>\r\n\r\n<tbody>\r\n\r\n<tr>\r\n  <td>Kesin \u00fcr\u00fcn ad\u0131<\/td>\r\n  <td>\r\n    Tedarik\u00e7inin malzemeyi Coal Tar Pitch,\r\n    Mineral-Tar Pitch, Pitch Coke,\r\n    Petroleum Coke, Bitumen\r\n    veya ba\u015fka bir \u00fcr\u00fcn olarak tan\u0131mlay\u0131p tan\u0131mlamad\u0131\u011f\u0131n\u0131 g\u00f6sterir.\r\n  <\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td>Hammadde \/ kaynak<\/td>\r\n  <td>\r\n    Kritik \u00f6nemdedir; \u00e7\u00fcnk\u00fc 2708,\r\n    k\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen\r\n    zift veya zift kokunu gerektirir.\r\n  <\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td>\u00dcretim s\u00fcreci<\/td>\r\n  <td>\r\n    Malzemenin katran i\u015fleme sonucu olu\u015fan a\u011f\u0131r \u00fcr\u00fcn,\r\n    zift,\r\n    ileri karbonize zift koku\r\n    veya ba\u015fka bir \u00fcr\u00fcn olup olmad\u0131\u011f\u0131n\u0131 g\u00f6sterir.\r\n  <\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td>Proses ak\u0131\u015f a\u00e7\u0131klamas\u0131<\/td>\r\n  <td>\r\n    Nihai \u00fcr\u00fcn\u00fc orijinal mineral-katran hammaddesine ba\u011flamaya\r\n    ve i\u015flem a\u015famas\u0131n\u0131 a\u00e7\u0131klamaya yard\u0131mc\u0131 olur.\r\n  <\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td>TDS<\/td>\r\n  <td>\r\n    \u00dcr\u00fcn s\u0131n\u0131f\u0131n\u0131, fiziksel \u00f6zellikleri,\r\n    ticari formu\r\n    ve end\u00fcstriyel kullan\u0131m\u0131n\u0131 g\u00f6sterebilir.\r\n  <\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td>SDS<\/td>\r\n  <td>\r\n    \u00dcr\u00fcn kimli\u011fini, bile\u015fimini ve kaynak bilgisini destekleyebilir,\r\n    ancak HS kodunu hukuken belirlemez.\r\n  <\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td>CoA<\/td>\r\n  <td>\r\n    \u00dcr\u00fcn kimli\u011fi ve s\u0131n\u0131f\u0131n\u0131 destekleyen\r\n    fiziksel veya bile\u015fimsel veriler sa\u011flayabilir.\r\n  <\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td>Yumu\u015fama noktas\u0131<\/td>\r\n  <td>\r\n    Zift s\u0131n\u0131f\u0131n\u0131n tan\u0131mlanmas\u0131na yard\u0131mc\u0131 olabilir,\r\n    ancak evrensel bir HS e\u015fi\u011fi de\u011fildir.\r\n  <\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td>Viskozite<\/td>\r\n  <td>\r\n    Baz\u0131 erimi\u015f zift s\u0131n\u0131flar\u0131n\u0131n\r\n    ak\u0131\u015f ve ta\u015f\u0131ma \u00f6zelliklerini a\u00e7\u0131klamaya yard\u0131mc\u0131 olabilir.\r\n  <\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td>K\u00fcl \/ nem \/ di\u011fer kalite verileri<\/td>\r\n  <td>\r\n    Beyan edilen \u00fcr\u00fcn s\u0131n\u0131f\u0131n\u0131n teknik tutarl\u0131l\u0131\u011f\u0131n\u0131 destekleyebilir.\r\n  <\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td>Fiziksel form<\/td>\r\n  <td>\r\n    Ziftin erimi\u015f, kat\u0131, gran\u00fcl veya pellet halde olup olmad\u0131\u011f\u0131n\u0131\r\n    ya da \u00fcr\u00fcn\u00fcn kat\u0131 zift koku olup olmad\u0131\u011f\u0131n\u0131 g\u00f6sterir.\r\n  <\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td>Tedarik\u00e7i teknik beyan\u0131<\/td>\r\n  <td>\r\n    Standart belgeler orijinal hammaddeyi\r\n    veya \u00fcretim yolunu a\u00e7\u0131k\u00e7a g\u00f6stermedi\u011finde \u00f6zellikle yararl\u0131d\u0131r.\r\n  <\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td>Son kullan\u0131m<\/td>\r\n  <td>\r\n    Yard\u0131mc\u0131 ba\u011flam sa\u011flar,\r\n    ancak \u00fcr\u00fcn kimli\u011fi,\r\n    kaynak\r\n    ve hukuki pozisyonun yerine ge\u00e7mez.\r\n  <\/td>\r\n<\/tr>\r\n\r\n<tr>\r\n  <td>Katk\u0131 veya kar\u0131\u015f\u0131m bilgisi<\/td>\r\n  <td>\r\n    \u00dcr\u00fcn\u00fcn h\u00e2l\u00e2 zift mi\r\n    yoksa 2715 ile ilgili haz\u0131rlanm\u0131\u015f bir bit\u00fcml\u00fc kar\u0131\u015f\u0131m m\u0131\r\n    oldu\u011funun de\u011ferlendirilmesinde \u00f6nemlidir.\r\n  <\/td>\r\n<\/tr>\r\n\r\n<\/tbody>\r\n\r\n<\/table>\r\n\r\n<\/div>\r\n\r\n<div class=\"jm-info\">\r\n\r\n  <strong>TDS, SDS ve CoA kan\u0131tt\u0131r; tarife kural\u0131 de\u011fildir.<\/strong>\r\n  Bu belgeler \u00fcr\u00fcn kimli\u011fini\r\n  ve \u00fcretim ger\u00e7eklerini destekler.\r\n  S\u0131n\u0131fland\u0131rma ise\r\n  hukuki pozisyon metni,\r\n  ilgili notlar\r\n  ve Genel Yorum Kurallar\u0131na dayanmal\u0131d\u0131r.\r\n\r\n<\/div>\r\n\r\n<h2 id=\"classification-process\">HS Kodu 2708 kapsam\u0131nda \u00fcr\u00fcn nas\u0131l de\u011ferlendirilir?<\/h2>\r\n\r\n<div class=\"jm-steps\">\r\n\r\n  <div class=\"jm-step\">\r\n    <h3>Fiilen ithal edilen e\u015fyay\u0131 belirleyin<\/h3>\r\n    <p>\r\n      Ger\u00e7ekte neyin ithal veya ihra\u00e7 edildi\u011fini belirleyin;\r\n      yaln\u0131zca tedarik\u00e7inin kulland\u0131\u011f\u0131 geni\u015f \u00fcr\u00fcn ailesine g\u00fcvenmeyin.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"jm-step\">\r\n    <h3>Tam ticari ve teknik ad\u0131 do\u011frulay\u0131n<\/h3>\r\n    <p>\r\n      Malzemenin belgelerde tutarl\u0131 \u015fekilde Pitch,\r\n      Coal Tar Pitch, Pitch Coke,\r\n      Petroleum Coke, Bitumen\r\n      veya ba\u015fka bir \u00fcr\u00fcn olarak tan\u0131mlan\u0131p tan\u0131mlanmad\u0131\u011f\u0131n\u0131 inceleyin.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"jm-step\">\r\n    <h3>Hammaddeyi belirleyin<\/h3>\r\n    <p>\r\n      \u00dcr\u00fcn\u00fcn k\u00f6m\u00fcr katran\u0131ndan\r\n      veya ba\u015fka bir mineral katrandan elde edildi\u011fini do\u011frulay\u0131n;\r\n      \u00e7\u00fcnk\u00fc bu kaynak 2708'in hukuki metninin bir par\u00e7as\u0131d\u0131r.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"jm-step\">\r\n    <h3>\u00dcretim s\u00fcrecini inceleyin<\/h3>\r\n    <p>\r\n      S\u00fcrecin do\u011frudan zift mi \u00fcretti\u011fini\r\n      yoksa ziftin daha sonra karbonize edilerek\r\n      zift kokuna m\u0131 d\u00f6n\u00fc\u015ft\u00fcr\u00fcld\u00fc\u011f\u00fcn\u00fc anlay\u0131n.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"jm-step\">\r\n    <h3>Malzemenin h\u00e2l\u00e2 katran olup olmad\u0131\u011f\u0131n\u0131 kontrol edin<\/h3>\r\n    <p>\r\n      \u00dcr\u00fcn h\u00e2l\u00e2 mineral katran olabilecekse\r\n      2708'den \u00f6nce 2706 de\u011ferlendirilmelidir.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"jm-step\">\r\n    <h3>2707 dam\u0131tma \u00fcr\u00fcn\u00fc olup olmad\u0131\u011f\u0131n\u0131 kontrol edin<\/h3>\r\n    <p>\r\n      E\u015fya bir ya\u011f\r\n      veya ba\u015fka uygun y\u00fcksek s\u0131cakl\u0131k k\u00f6m\u00fcr katran\u0131 dam\u0131tma \u00fcr\u00fcn\u00fc ise\r\n      ve zift de\u011filse,\r\n      2707 de\u011ferlendirilmelidir.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"jm-step\">\r\n    <h3>Zift ile zift kokunu ay\u0131r\u0131n<\/h3>\r\n    <p>\r\n      2708 do\u011fruland\u0131ktan sonra\r\n      e\u015fyan\u0131n 2708.10 kapsam\u0131ndaki zift mi\r\n      yoksa 2708.20 kapsam\u0131ndaki daha ileri i\u015flenmi\u015f zift koku mu\r\n      oldu\u011funu belirleyin.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"jm-step\">\r\n    <h3>Petrol kokunu ve petrol bit\u00fcm\u00fcn\u00fc hari\u00e7 tutun<\/h3>\r\n    <p>\r\n      \u00dcr\u00fcn petrol k\u00f6kenli olabilecekse\r\n      2713'\u00fc inceleyin.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"jm-step\">\r\n    <h3>Gerekirse do\u011fal bit\u00fcm ve asfalt\u0131 hari\u00e7 tutun<\/h3>\r\n    <p>\r\n      Belgeler do\u011fal bit\u00fcml\u00fc madde g\u00f6steriyorsa\r\n      2714'\u00fc de\u011ferlendirin.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"jm-step\">\r\n    <h3>Kar\u0131\u015f\u0131m veya form\u00fclasyon olup olmad\u0131\u011f\u0131n\u0131 kontrol edin<\/h3>\r\n    <p>\r\n      Zift ba\u015fka bile\u015fenlerle kar\u0131\u015ft\u0131r\u0131larak\r\n      haz\u0131rlanm\u0131\u015f bit\u00fcml\u00fc bir \u00fcr\u00fcn haline gelmi\u015fse\r\n      2715'i de\u011ferlendirin.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"jm-step\">\r\n    <h3>T\u00fcm belgeleri birlikte inceleyin<\/h3>\r\n    <p>\r\n      Fatura, \u00fcr\u00fcn ad\u0131, TDS, SDS,\r\n      CoA, tedarik\u00e7i beyan\u0131\r\n      ve \u00fcretim bilgilerini birlikte de\u011ferlendirin.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"jm-step\">\r\n    <h3>GRI 1'i uygulay\u0131n<\/h3>\r\n    <p>\r\n      D\u00f6rt haneli pozisyonu\r\n      hukuki pozisyon metni\r\n      ve ilgili notlara g\u00f6re belirleyin.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"jm-step\">\r\n    <h3>GRI 6'y\u0131 uygulay\u0131n<\/h3>\r\n    <p>\r\n      2708 do\u011fruland\u0131ktan sonra\r\n      2708.10 ile 2708.20'yi\r\n      ayn\u0131 alt pozisyon seviyesinde kar\u015f\u0131la\u015ft\u0131r\u0131n.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"jm-step\">\r\n    <h3>Var\u0131\u015f \u00fclkesinin g\u00fcncel tarifesini do\u011frulay\u0131n<\/h3>\r\n    <p>\r\n      Uluslararas\u0131 HS6 belirlendikten sonra\r\n      Suudi Arabistan, BAE, Katar, Umman,\r\n      Kuveyt veya Bahreyn'deki\r\n      g\u00fcncel ayr\u0131nt\u0131l\u0131 tarife kodunu\r\n      ve beyan gerekliliklerini do\u011frulay\u0131n.\r\n    <\/p>\r\n  <\/div>\r\n\r\n<\/div>\r\n\r\n<div class=\"jm-cta\">\r\n\r\n  <h2>Zift, zift koku veya benzer siyah karbon malzemesini s\u0131n\u0131fland\u0131rman\u0131z m\u0131 gerekiyor?<\/h2>\r\n\r\n  <p>\r\n    JAMAREK ile \u00fcr\u00fcn kimli\u011fini,\r\n    hammaddesini,\r\n    \u00fcretim s\u00fcrecini,\r\n    teknik belgelerini\r\n    ve alternatif HS pozisyonlar\u0131n\u0131 analiz edin\r\n    ve nihai g\u00fcmr\u00fck s\u0131n\u0131fland\u0131rmas\u0131n\u0131 belirlemeden \u00f6nce\r\n    karar\u0131n\u0131z\u0131 g\u00fc\u00e7lendirin.\r\n  <\/p>\r\n\r\n  <div class=\"jm-btn-wrap\">\r\n    <a class=\"jm-btn\" href=\"https:\/\/jamarek.com\/tr\/pricing\/\">\r\n      Paketleri ve Fiyatlar\u0131 G\u00f6r\r\n    <\/a>\r\n  <\/div>\r\n\r\n<\/div>\r\n\r\n<h2 id=\"scenarios\">HS Kodu 2708 i\u00e7in pratik s\u0131n\u0131fland\u0131rma senaryolar\u0131<\/h2>\r\n\r\n<h3>Senaryo 1 \u2014 \u00dcretici taraf\u0131ndan do\u011frulanan Coal Tar Pitch<\/h3>\r\n\r\n<p>\r\n  Tedarik\u00e7i \u00fcr\u00fcn\u00fc Coal Tar Pitch olarak tan\u0131mlar.\r\n<\/p>\r\n\r\n<p>\r\n  \u00dcretim belgeleri,\r\n  malzemenin k\u00f6m\u00fcr katran\u0131 i\u015flemesinden elde edilen\r\n  a\u011f\u0131r zift \u00fcr\u00fcn\u00fc oldu\u011funu do\u011frular.\r\n<\/p>\r\n\r\n<p>\r\n  Bu durumda 2708 do\u011frudan ilgili olur\r\n  ve e\u015fya zift oldu\u011fu i\u00e7in,\r\n  zift koku olmad\u0131\u011f\u0131 i\u00e7in,\r\n  <strong>2708.10<\/strong>\r\n  uluslararas\u0131 HS6 aday\u0131 olur.\r\n<\/p>\r\n\r\n<h3>Senaryo 2 \u2014 Yaln\u0131zca \u201cIndustrial Pitch\u201d yaz\u0131yor<\/h3>\r\n\r\n<p>\r\n  Faturada \u201cIndustrial Pitch\u201d yaz\u0131yor,\r\n  ancak SDS ve TDS\r\n  orijinal hammaddeyi belirtmiyor.\r\n<\/p>\r\n\r\n<p>\r\n  Bu bilgi 2708'i do\u011frulamak i\u00e7in yeterli de\u011fildir.\r\n<\/p>\r\n\r\n<p>\r\n  Ziftin k\u00f6m\u00fcr katran\u0131ndan,\r\n  ba\u015fka bir mineral katrandan,\r\n  petrolden\r\n  veya ba\u015fka bir kaynaktan m\u0131 geldi\u011fini belirlemek i\u00e7in\r\n  tedarik\u00e7iden \u00fcretim beyan\u0131\r\n  veya teknik a\u00e7\u0131klama istenmelidir.\r\n<\/p>\r\n\r\n<h3>Senaryo 3 \u2014 Coal-Tar Pitch'ten \u00fcretilen Pitch Coke<\/h3>\r\n\r\n<p>\r\n  \u00dcretim yolu,\r\n  Coal-Tar Pitch'in daha ileri \u0131s\u0131l i\u015fleme tabi tutuldu\u011funu\r\n  ve kat\u0131, karbon a\u00e7\u0131s\u0131ndan zengin Pitch Coke \u00fcretildi\u011fini g\u00f6steriyor.\r\n<\/p>\r\n\r\n<p>\r\n  Nihai e\u015fya teknik olarak Pitch Coke ise\r\n  <strong>2708.20<\/strong>\r\n  uygun HS6 aday\u0131 olur.\r\n<\/p>\r\n\r\n<h3>Senaryo 4 \u2014 Ayn\u0131 sekt\u00f6rde kullan\u0131lan Petroleum Coke<\/h3>\r\n\r\n<p>\r\n  \u00dcr\u00fcn elektrot \u00fcretiminde kullan\u0131l\u0131yor,\r\n  ancak teknik belgeler \u00fcr\u00fcn\u00fc Petroleum Coke olarak tan\u0131ml\u0131yor.\r\n<\/p>\r\n\r\n<p>\r\n  Ayn\u0131 kullan\u0131m alan\u0131 onu Pitch Coke yapmaz.\r\n<\/p>\r\n\r\n<p>\r\n  2713 de\u011ferlendirilmelidir.\r\n<\/p>\r\n\r\n<h3>Senaryo 5 \u2014 Petroleum Bitumen olarak tan\u0131mlanan siyah viskoz malzeme<\/h3>\r\n\r\n<p>\r\n  \u00dcr\u00fcn baz\u0131 zift s\u0131n\u0131flar\u0131na benzese de\r\n  rafineri belgeleri onu Petroleum Bitumen olarak tan\u0131ml\u0131yor.\r\n<\/p>\r\n\r\n<p>\r\n  Fiziksel benzerlik 2708 i\u00e7in yeterli de\u011fildir.\r\n<\/p>\r\n\r\n<p>\r\n  Petrol kayna\u011f\u0131 2713 de\u011ferlendirmesini gerektirir.\r\n<\/p>\r\n\r\n<h3>Senaryo 6 \u2014 Mineral katran\u0131n kendisi<\/h3>\r\n\r\n<p>\r\n  Tedarik\u00e7i \u201cTar\/Pitch Material\u201d yaz\u0131yor,\r\n  ancak \u00fcretim bilgisi\r\n  ithal edilen malzemenin h\u00e2l\u00e2 uygun mineral katran oldu\u011funu g\u00f6steriyor.\r\n<\/p>\r\n\r\n<p>\r\n  2708'den \u00f6nce 2706 de\u011ferlendirilmelidir.\r\n<\/p>\r\n\r\n<h3>Senaryo 7 \u2014 K\u00f6m\u00fcr katran\u0131 dam\u0131tma ya\u011f\u0131<\/h3>\r\n\r\n<p>\r\n  Koyu renkli s\u0131v\u0131\r\n  k\u00f6m\u00fcr katran\u0131 dam\u0131tma tesisinden geliyor,\r\n  ancak TDS \u00fcr\u00fcn\u00fc Aromatic Distillation Oil olarak tan\u0131ml\u0131yor,\r\n  Pitch olarak de\u011fil.\r\n<\/p>\r\n\r\n<p>\r\n  K\u00f6m\u00fcr katran\u0131ndan gelmesi\r\n  onu otomatik olarak 2708'e sokmaz.\r\n<\/p>\r\n\r\n<p>\r\n  2707 de\u011ferlendirilmelidir.\r\n<\/p>\r\n\r\n<h3>Senaryo 8 \u2014 Zift haz\u0131rlanm\u0131\u015f bit\u00fcml\u00fc \u00fcr\u00fcne kar\u0131\u015ft\u0131r\u0131lm\u0131\u015f<\/h3>\r\n\r\n<p>\r\n  Coal-Tar Pitch temel malzeme olarak kullan\u0131lm\u0131\u015f,\r\n  ancak ba\u015fka bile\u015fenlerle kar\u0131\u015ft\u0131r\u0131larak\r\n  haz\u0131rlanm\u0131\u015f bit\u00fcml\u00fc bir \u00fcr\u00fcn olu\u015fturulmu\u015ftur.\r\n<\/p>\r\n\r\n<p>\r\n  Fiilen ithal edilen e\u015fya\r\n  art\u0131k mutlaka ziftin kendisi de\u011fildir.\r\n<\/p>\r\n\r\n<p>\r\n  2715 de\u011ferlendirilmelidir.\r\n<\/p>\r\n\r\n<h3>Senaryo 9 \u2014 Do\u011fal asfalt \u00fcr\u00fcn\u00fc<\/h3>\r\n\r\n<p>\r\n  Ticari ad \u201cPitch\u201d kelimesini i\u00e7eriyor,\r\n  ancak jeolojik ve tedarik\u00e7i bilgileri\r\n  malzemenin do\u011fal asfaltik bir madde oldu\u011funu g\u00f6steriyor.\r\n<\/p>\r\n\r\n<p>\r\n  2714 daha uygun olabilir.\r\n<\/p>\r\n\r\n<h3>Senaryo 10 \u2014 Gran\u00fcl halinde tedarik edilen zift<\/h3>\r\n\r\n<p>\r\n  Coal-Tar Pitch so\u011futulmu\u015f\r\n  ve ta\u015f\u0131ma ile elle\u00e7lemeyi kolayla\u015ft\u0131rmak i\u00e7in\r\n  gran\u00fcl formda tedarik edilmi\u015ftir.\r\n<\/p>\r\n\r\n<p>\r\n  Malzeme zift olmaya devam ediyor\r\n  ve pozisyon kapsam\u0131n\u0131 kar\u015f\u0131l\u0131yorsa,\r\n  gran\u00fcl form tek ba\u015f\u0131na 2708.10'u ortadan kald\u0131rmaz.\r\n<\/p>\r\n\r\n<h3>Senaryo 11 \u2014 Is\u0131t\u0131lm\u0131\u015f tankerle ta\u015f\u0131nan erimi\u015f Coal-Tar Pitch<\/h3>\r\n\r\n<p>\r\n  Ticari elle\u00e7leme gereklilikleri nedeniyle\r\n  \u00fcr\u00fcn s\u0131cak ve erimi\u015f halde ta\u015f\u0131n\u0131yor.\r\n<\/p>\r\n\r\n<p>\r\n  Ta\u015f\u0131ma s\u0131ras\u0131nda s\u0131v\u0131 olmas\u0131\r\n  onu otomatik olarak 2707 kapsam\u0131ndaki bir ya\u011f yapmaz.\r\n<\/p>\r\n\r\n<p>\r\n  Ger\u00e7ek \u00fcr\u00fcn kimli\u011fi\r\n  ve \u00fcretim belgeleri belirleyicidir.\r\n<\/p>\r\n\r\n<h3>Senaryo 12 \u2014 Yaln\u0131zca \u201cIndustrial Coke\u201d yaz\u0131yor<\/h3>\r\n\r\n<p>\r\n  Faturada yaln\u0131zca \u201cIndustrial Coke\u201d ifadesi bulunuyor.\r\n<\/p>\r\n\r\n<p>\r\n  Bu, 2708.20'yi do\u011frulamak i\u00e7in yeterli de\u011fildir.\r\n<\/p>\r\n\r\n<p>\r\n  \u00dcr\u00fcn\u00fcn Coal Coke,\r\n  Pitch Coke,\r\n  Petroleum Coke\r\n  veya ba\u015fka bir karbon \u00fcr\u00fcn\u00fc olup olmad\u0131\u011f\u0131 belirlenmelidir.\r\n<\/p>\r\n\r\n<h3>Senaryo 13 \u2014 Tedarik\u00e7i 2708.10 yaz\u0131yor ancak SDS Petroleum Bitumen diyor<\/h3>\r\n\r\n<p>\r\n  Tedarik\u00e7i faturada 2708.10 kullan\u0131yor,\r\n  ancak teknik belgeler \u00fcr\u00fcn\u00fc tutarl\u0131 \u015fekilde\r\n  Petroleum Bitumen olarak tan\u0131ml\u0131yor.\r\n<\/p>\r\n\r\n<p>\r\n  Tedarik\u00e7i kodu\r\n  \u00e7eli\u015fen teknik kan\u0131tlar\u0131n \u00f6n\u00fcne ge\u00e7mez.\r\n<\/p>\r\n\r\n<p>\r\n  S\u0131n\u0131fland\u0131rma ba\u011f\u0131ms\u0131z olarak yeniden incelenmelidir.\r\n<\/p>\r\n\r\n<h3>Senaryo 14 \u2014 Pitch Coke ancak \u00fcretim ge\u00e7mi\u015fi eksik<\/h3>\r\n\r\n<p>\r\n  \u00dcr\u00fcn Pitch Coke olarak adland\u0131r\u0131l\u0131yor,\r\n  ancak belgeler orijinal ziftin\r\n  k\u00f6m\u00fcr katran\u0131ndan,\r\n  di\u011fer mineral katrandan\r\n  veya petrol hammaddesinden\r\n  gelip gelmedi\u011fini a\u00e7\u0131klam\u0131yor.\r\n<\/p>\r\n\r\n<p>\r\n  Kaynak 2708'in hukuki metninin bir par\u00e7as\u0131 oldu\u011fundan,\r\n  s\u0131n\u0131fland\u0131rma do\u011frulanmadan \u00f6nce\r\n  ek \u00fcretim bilgisi al\u0131nmal\u0131d\u0131r.\r\n<\/p>\r\n\r\n<h2 id=\"mistakes\">HS Kodu 2708'de yayg\u0131n s\u0131n\u0131fland\u0131rma hatalar\u0131<\/h2>\r\n\r\n<h3>1. \u201cPitch\u201d ad\u0131 ta\u015f\u0131yan her \u00fcr\u00fcn\u00fc 2708 kabul etmek<\/h3>\r\n\r\n<p>\r\n  Ger\u00e7ek \u00fcr\u00fcn ve kayna\u011f\u0131\r\n  pozisyon metnine uygun olmal\u0131d\u0131r.\r\n<\/p>\r\n\r\n<h3>2. \u201cK\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen\u201d ifadesini g\u00f6z ard\u0131 etmek<\/h3>\r\n\r\n<p>\r\n  Kaynak,\r\n  2708'in hukuki tan\u0131m\u0131n\u0131n bir par\u00e7as\u0131d\u0131r.\r\n<\/p>\r\n\r\n<h3>3. Mineral katran\u0131n kendisini zift olarak s\u0131n\u0131fland\u0131rmak<\/h3>\r\n\r\n<p>\r\n  Malzeme hen\u00fcz zifte d\u00f6n\u00fc\u015fmemi\u015fse,\r\n  uygun katran 2706'da kalabilir.\r\n<\/p>\r\n\r\n<h3>4. Ger\u00e7ek zifti yaln\u0131zca dam\u0131tma s\u00fcrecinde olu\u015ftu\u011fu i\u00e7in 2707'de tutmak<\/h3>\r\n\r\n<p>\r\n  2708 zift ve zift kokunu\r\n  \u00f6zel olarak d\u00fczenler.\r\n<\/p>\r\n\r\n<h3>5. Petroleum Bitumen'i Coal-Tar Pitch kabul etmek<\/h3>\r\n\r\n<p>\r\n  Fiziksel benzerlik\r\n  petrol kayna\u011f\u0131n\u0131 de\u011fi\u015ftirmez.\r\n<\/p>\r\n\r\n<h3>6. Petroleum Coke'u Pitch Coke kabul etmek<\/h3>\r\n\r\n<p>\r\n  Kaynaklar\u0131\r\n  ve tarife h\u00fck\u00fcmleri farkl\u0131d\u0131r.\r\n<\/p>\r\n\r\n<h3>7. Her karbon a\u00e7\u0131s\u0131ndan zengin kat\u0131y\u0131 zift koku kabul etmek<\/h3>\r\n\r\n<p>\r\n  Coal Coke,\r\n  Pitch Coke\r\n  ve Petroleum Coke\r\n  birbirinden ayr\u0131lmal\u0131d\u0131r.\r\n<\/p>\r\n\r\n<h3>8. Son kullan\u0131ma g\u00f6re s\u0131n\u0131fland\u0131rmak<\/h3>\r\n\r\n<p>\r\n  Elektrot,\r\n  grafit\r\n  veya refrakter kullan\u0131m\r\n  tek ba\u015f\u0131na HS pozisyonunu belirlemez.\r\n<\/p>\r\n\r\n<h3>9. Renk veya g\u00f6r\u00fcn\u00fcm\u00fc temel kural olarak kullanmak<\/h3>\r\n\r\n<p>\r\n  Fas\u0131l 27'de bir\u00e7ok \u00fcr\u00fcn\r\n  siyah, koyu renkli\r\n  veya viskoz olabilir.\r\n<\/p>\r\n\r\n<h3>10. Erimi\u015f zifti 2707 kapsam\u0131ndaki bir ya\u011f kabul etmek<\/h3>\r\n\r\n<p>\r\n  Sevkiyat s\u0131ras\u0131ndaki fiziksel hal,\r\n  \u00fcr\u00fcn\u00fcn ger\u00e7ek kimli\u011fini otomatik olarak de\u011fi\u015ftirmez.\r\n<\/p>\r\n\r\n<h3>11. Do\u011fal bit\u00fcml\u00fc malzemeler i\u00e7in 2714'\u00fc g\u00f6z ard\u0131 etmek<\/h3>\r\n\r\n<p>\r\n  Do\u011fal bit\u00fcm ve asfalt\u0131n\r\n  ayr\u0131 bir pozisyonu vard\u0131r.\r\n<\/p>\r\n\r\n<h3>12. Kar\u0131\u015ft\u0131rma veya form\u00fclasyon sonras\u0131nda 2715'i g\u00f6z ard\u0131 etmek<\/h3>\r\n\r\n<p>\r\n  Haz\u0131rlanm\u0131\u015f bir kar\u0131\u015f\u0131mda zift kullan\u0131lmas\u0131,\r\n  nihai \u00fcr\u00fcn\u00fcn h\u00e2l\u00e2 ziftin kendisi oldu\u011fu anlam\u0131na gelmez.\r\n<\/p>\r\n\r\n<h3>13. SDS'yi nihai HS karar\u0131 kabul etmek<\/h3>\r\n\r\n<p>\r\n  SDS teknik destek belgesidir,\r\n  hukuki tarife karar\u0131 de\u011fildir.\r\n<\/p>\r\n\r\n<h3>14. Kayna\u011f\u0131 kontrol etmeden tedarik\u00e7i HS kodunu kopyalamak<\/h3>\r\n\r\n<p>\r\n  Tedarik\u00e7i ba\u015fka \u00fclkenin tarifesini,\r\n  eski bir s\u00fcr\u00fcm\u00fc\r\n  veya ba\u015fka bir \u00fcr\u00fcn s\u0131n\u0131f\u0131na ait kodu kullan\u0131yor olabilir.\r\n<\/p>\r\n\r\n<h3>15. \u00dcretim bilgisi istememek<\/h3>\r\n\r\n<p>\r\n  Coal-Tar Pitch,\r\n  Pitch Coke,\r\n  Petroleum Coke\r\n  ve benzer \u00fcr\u00fcnleri ay\u0131rmak i\u00e7in\r\n  \u00fcretim ge\u00e7mi\u015fi \u00f6nemli olabilir.\r\n<\/p>\r\n\r\n<h3>16. Ticari s\u0131n\u0131f\u0131 hukuki HS tan\u0131m\u0131yla kar\u0131\u015ft\u0131rmak<\/h3>\r\n\r\n<p>\r\n  Softening Point\r\n  veya Binder Grade\r\n  \u00fcr\u00fcn tan\u0131mlamas\u0131na yard\u0131mc\u0131 olabilir,\r\n  ancak tek ba\u015f\u0131na tarife pozisyonu yaratmaz.\r\n<\/p>\r\n\r\n<h3>17. 2708'de durup HS6 alt pozisyonunu belirlememek<\/h3>\r\n\r\n<p>\r\n  Uluslararas\u0131 seviyede\r\n  2708.10 ile 2708.20\r\n  aras\u0131nda ayr\u0131m yap\u0131lmal\u0131d\u0131r.\r\n<\/p>\r\n\r\n<h3>18. HS6'da durup var\u0131\u015f \u00fclkesinin ayr\u0131nt\u0131l\u0131 tarifesini kontrol etmemek<\/h3>\r\n\r\n<p>\r\n  Uluslararas\u0131 alt\u0131 haneli HS kodu,\r\n  tam g\u00fcmr\u00fck beyan s\u00fcrecinin yaln\u0131zca bir a\u015famas\u0131d\u0131r.\r\n<\/p>\r\n\r\n<h2>HS 2708 i\u00e7in g\u00fc\u00e7l\u00fc ve savunulabilir bir s\u0131n\u0131fland\u0131rma dosyas\u0131 nas\u0131l haz\u0131rlan\u0131r?<\/h2>\r\n\r\n<p>\r\n  G\u00fc\u00e7l\u00fc bir s\u0131n\u0131fland\u0131rma dosyas\u0131,\r\n  ba\u015fka bir inceleyicinin\r\n  neden 2708'in se\u00e7ildi\u011fini\r\n  ve Fas\u0131l 27'deki yak\u0131n alternatiflerin\r\n  neden elendi\u011fini anlayabilmesini sa\u011flamal\u0131d\u0131r.\r\n<\/p>\r\n\r\n<ul>\r\n\r\n  <li>Kesin ticari \u00fcr\u00fcn ad\u0131n\u0131 kaydedin.<\/li>\r\n\r\n  <li>\u00dcreticinin teknik \u00fcr\u00fcn ad\u0131n\u0131 kaydedin.<\/li>\r\n\r\n  <li>Orijinal hammaddenin ne oldu\u011funu belirleyin.<\/li>\r\n\r\n  <li>Hammaddenin k\u00f6m\u00fcr katran\u0131 veya ba\u015fka bir mineral katran oldu\u011funu do\u011frulay\u0131n.<\/li>\r\n\r\n  <li>Gerekirse \u00fcretim veya proses ak\u0131\u015f a\u00e7\u0131klamas\u0131 al\u0131n.<\/li>\r\n\r\n  <li>E\u015fyan\u0131n zift mi yoksa zift koku mu oldu\u011funu belirleyin.<\/li>\r\n\r\n  <li>En g\u00fcncel TDS'yi saklay\u0131n.<\/li>\r\n\r\n  <li>En g\u00fcncel SDS'yi saklay\u0131n.<\/li>\r\n\r\n  <li>Gerekli oldu\u011funda CoA'y\u0131 saklay\u0131n.<\/li>\r\n\r\n  <li>Fiziksel formu ve \u00fcr\u00fcn s\u0131n\u0131f\u0131n\u0131 kaydedin.<\/li>\r\n\r\n  <li>Varsa yumu\u015fama noktas\u0131 gibi ilgili kalite \u00f6zelliklerini kaydedin.<\/li>\r\n\r\n  <li>Katk\u0131 maddesi veya ba\u015fka bir bile\u015fen eklenip eklenmedi\u011fini kontrol edin.<\/li>\r\n\r\n  <li>Malzeme h\u00e2l\u00e2 mineral katran olabilecekse 2706'y\u0131 de\u011ferlendirin.<\/li>\r\n\r\n  <li>Malzeme k\u00f6m\u00fcr katran\u0131 dam\u0131tma \u00fcr\u00fcn\u00fc olabilecekse 2707'yi de\u011ferlendirin.<\/li>\r\n\r\n  <li>Petroleum Coke veya Petroleum Bitumen olas\u0131l\u0131\u011f\u0131 varsa 2713'\u00fc de\u011ferlendirin.<\/li>\r\n\r\n  <li>Natural Bitumen veya Asphalt olas\u0131l\u0131\u011f\u0131 varsa 2714'\u00fc de\u011ferlendirin.<\/li>\r\n\r\n  <li>Haz\u0131rlanm\u0131\u015f bit\u00fcml\u00fc kar\u0131\u015f\u0131m s\u00f6z konusuysa 2715'i de\u011ferlendirin.<\/li>\r\n\r\n  <li>GRI 1 uygulamas\u0131n\u0131 belgeleyin.<\/li>\r\n\r\n  <li>GRI 6 uygulamas\u0131n\u0131 belgeleyin.<\/li>\r\n\r\n  <li>Makul alternatif pozisyonlar\u0131n neden elendi\u011fini a\u00e7\u0131klay\u0131n.<\/li>\r\n\r\n  <li>Kayna\u011f\u0131 destekleyen tedarik\u00e7i teknik beyanlar\u0131n\u0131 saklay\u0131n.<\/li>\r\n\r\n  <li>Ger\u00e7ek var\u0131\u015f \u00fclkesinin g\u00fcncel ayr\u0131nt\u0131l\u0131 tarifesini do\u011frulay\u0131n.<\/li>\r\n\r\n<\/ul>\r\n\r\n<h2 id=\"gulf\">\r\n  Suudi Arabistan, BAE, Katar, Umman, Kuveyt ve Bahreyn'de HS Kodu 2708\r\n<\/h2>\r\n\r\n<p>\r\n  Uluslararas\u0131 Harmonize Sistem,\r\n  <strong>Suudi Arabistan, Birle\u015fik Arap Emirlikleri (BAE),\r\n  Katar, Umman, Kuveyt ve Bahreyn<\/strong>\r\n  i\u00e7in alt\u0131 haneli seviyede\r\n  ortak bir s\u0131n\u0131fland\u0131rma temeli sa\u011flar.\r\n<\/p>\r\n\r\n<p>\r\n  2708'in uluslararas\u0131 HS6 yap\u0131s\u0131:\r\n<\/p>\r\n\r\n<ul>\r\n  <li><strong>2708.10 \u2014 Zift<\/strong><\/li>\r\n  <li><strong>2708.20 \u2014 Zift koku<\/strong><\/li>\r\n<\/ul>\r\n\r\n<p>\r\n  Ancak uluslararas\u0131 HS6 kodu,\r\n  ger\u00e7ek ithalat \u00fclkesinde\r\n  <a href=\"https:\/\/jamarek.com\/tr\/commercial-vs-customs-description-gcc\/\">g\u00fcmr\u00fck beyannamesi<\/a> i\u00e7in gereken\r\n  tam ayr\u0131nt\u0131l\u0131 tarife sat\u0131r\u0131yla kar\u0131\u015ft\u0131r\u0131lmamal\u0131d\u0131r.\r\n<\/p>\r\n\r\n<p>\r\n  Ayr\u0131nt\u0131l\u0131 tarife uzant\u0131lar\u0131,\r\n  g\u00fcmr\u00fck prosed\u00fcrleri,\r\n  beyan sistemleri,\r\n  belge gereklilikleri\r\n  ve d\u00fczenleyici y\u00fck\u00fcml\u00fcl\u00fckler\r\n  ayr\u0131ca do\u011frulanmal\u0131d\u0131r.\r\n<\/p>\r\n\r\n<p>\r\n  Bu nedenle Suudi Arabistan, BAE, Katar,\r\n  Umman, Kuveyt veya Bahreyn'de\r\n  beyan verilmeden \u00f6nce\r\n  g\u00fcncel ayr\u0131nt\u0131l\u0131 tarife\r\n  ve ilgili g\u00fcmr\u00fck gereklilikleri kontrol edilmelidir.\r\n<\/p>\r\n\r\n<div class=\"jm-info\">\r\n\r\n  <strong>\u00d6nerilen \u00e7al\u0131\u015fma ak\u0131\u015f\u0131:<\/strong><br>\r\n  Fiili e\u015fyay\u0131 belirleyin \u2192\r\n  hammaddeyi do\u011frulay\u0131n \u2192\r\n  \u00fcretim s\u00fcrecini inceleyin \u2192\r\n  zift ile zift kokunu ay\u0131r\u0131n \u2192\r\n  2706 ve 2707'yi kar\u015f\u0131la\u015ft\u0131r\u0131n \u2192\r\n  2713 kapsam\u0131ndaki petrol \u00fcr\u00fcnlerini hari\u00e7 tutun \u2192\r\n  gerekiyorsa 2714 kapsam\u0131ndaki do\u011fal bit\u00fcm\u00fc inceleyin \u2192\r\n  haz\u0131rlanm\u0131\u015f kar\u0131\u015f\u0131mlar i\u00e7in 2715'i de\u011ferlendirin \u2192\r\n  GRI 1'i uygulay\u0131n \u2192\r\n  GRI 6'y\u0131 uygulay\u0131n \u2192\r\n  var\u0131\u015f \u00fclkesinin g\u00fcncel ayr\u0131nt\u0131l\u0131 tarifesini do\u011frulay\u0131n.\r\n\r\n<\/div>\r\n\r\n<h2 id=\"future\">Gelecek g\u00fcncellemesi: HS 2028<\/h2>\r\n\r\n<p>\r\n  Bu rehber\r\n  <strong>HS 2022<\/strong>\r\n  temel al\u0131narak haz\u0131rlanm\u0131\u015ft\u0131r\r\n  ve bu s\u00fcr\u00fcm 2026 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fckte olan uluslararas\u0131 Harmonize Sistem s\u00fcr\u00fcm\u00fcd\u00fcr.\r\n<\/p>\r\n\r\n<p>\r\n  D\u00fcnya G\u00fcmr\u00fck \u00d6rg\u00fct\u00fc\r\n  <strong>HS 2028<\/strong>\r\n  de\u011fi\u015fikliklerini kabul etmi\u015ftir.\r\n<\/p>\r\n\r\n<p>\r\n  De\u011fi\u015fikliklerin\r\n  <strong>1 Ocak 2028<\/strong>\r\n  tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmesi planlanmaktad\u0131r.\r\n<\/p>\r\n\r\n<p>\r\n  26 Haziran 2025 tarihli ilgili WCO Recommendation kapsam\u0131nda\r\n  yay\u0131mlanan Fas\u0131l 27 de\u011fi\u015fikli\u011fi,\r\n  <strong>2710.91<\/strong>\r\n  alt pozisyonuyla ilgilidir.\r\n<\/p>\r\n\r\n<p>\r\n  Bu alt pozisyon kald\u0131r\u0131lacak\r\n  ve yerine\r\n  <strong>2710.92<\/strong>\r\n  ile\r\n  <strong>2710.93<\/strong>\r\n  olu\u015fturulacakt\u0131r.\r\n<\/p>\r\n\r\n<p>\r\n  Yay\u0131mlanan resm\u00ee de\u011fi\u015fiklik tavsiyesi,\r\n  <strong>2708 pozisyonunda herhangi bir de\u011fi\u015fiklik listelememektedir<\/strong>.\r\n<\/p>\r\n\r\n<p>\r\n  Bununla birlikte HS 2028 y\u00fcr\u00fcrl\u00fc\u011fe girdikten sonra\r\n  nihai resm\u00ee s\u00fcr\u00fcm,\r\n  korelasyon tablolar\u0131\r\n  ve var\u0131\u015f \u00fclkesindeki yerel uygulama\r\n  mutlaka kontrol edilmelidir.\r\n<\/p>\r\n\r\n<h2 id=\"faq\">HS Kodu 2708 hakk\u0131nda s\u0131k sorulan sorular<\/h2>\r\n\r\n<div class=\"jm-faq\">\r\n\r\n  <details>\r\n    <summary>HS Kodu 2708 neleri kapsar?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      K\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen\r\n      zift ve zift kokunu kapsar.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>2708 alt\u0131ndaki uluslararas\u0131 HS6 alt pozisyonlar\u0131 nelerdir?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      HS 2022 kapsam\u0131nda 2708.10 \u2014 Zift\r\n      ve 2708.20 \u2014 Zift koku bulunmaktad\u0131r.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>Coal Tar Pitch 2708.10 alt\u0131nda m\u0131 s\u0131n\u0131fland\u0131r\u0131l\u0131r?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      2708.10, 2708 kapsam\u0131ndaki zift i\u00e7in uluslararas\u0131 HS6 alt pozisyonudur.\r\n      Nihai karar \u00f6ncesinde e\u015fyan\u0131n ger\u00e7ekten k\u00f6m\u00fcr katran\u0131ndan\r\n      veya ba\u015fka bir mineral katrandan elde edilen zift oldu\u011fu do\u011frulanmal\u0131d\u0131r.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>HS Kodu 2708.20 nedir?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      K\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen\r\n      zift kokunun uluslararas\u0131 alt\u0131 haneli alt pozisyonudur.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>Pitch Coke ile Petroleum Coke ayn\u0131 \u00fcr\u00fcn m\u00fcd\u00fcr?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Hay\u0131r. Petroleum Coke 2713 pozisyonunda yer al\u0131rken,\r\n      2708.20 k\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen\r\n      zift kokuyla ilgilidir.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>K\u00f6m\u00fcr katran\u0131n\u0131n kendisi 2708'e girer mi?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Otomatik olarak girmez.\r\n      Uygun k\u00f6m\u00fcr katranlar\u0131 ve di\u011fer mineral katranlar\r\n      2706 kapsam\u0131nda de\u011ferlendirilirken,\r\n      2708 zift ve zift kokunu kapsar.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>2707 ile 2708 aras\u0131ndaki fark nedir?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      2707 belirli k\u00f6m\u00fcr katran\u0131 dam\u0131tma \u00fcr\u00fcnlerini\r\n      ve uygun benzer aromatik \u00fcr\u00fcnleri kapsarken,\r\n      2708 k\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen\r\n      zift ve zift kokunu \u00f6zel olarak kapsar.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>Petroleum Bitumen 2708.10 alt\u0131nda m\u0131 s\u0131n\u0131fland\u0131r\u0131l\u0131r?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Petroleum Bitumen 2713 kapsam\u0131nda ayr\u0131ca ele al\u0131n\u0131r.\r\n      Zifte benzemesi petrol \u00fcr\u00fcn\u00fcn\u00fc 2708 kapsam\u0131na ta\u015f\u0131maz.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>Do\u011fal asfalt 2708'e girer mi?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Natural Bitumen ve Asphalt 2714 kapsam\u0131nda de\u011ferlendirilir.\r\n      Do\u011fal kaynaklar\u0131 onlar\u0131 mineral-katran ziftinden ay\u0131r\u0131r.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>Coal Tar Pitch i\u00e7eren bir kar\u0131\u015f\u0131m 2708'de kalabilir mi?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Her zaman de\u011fil.\r\n      2715, mineral katran veya mineral-katran zifti esasl\u0131\r\n      belirli haz\u0131rlanm\u0131\u015f bit\u00fcml\u00fc kar\u0131\u015f\u0131mlar\u0131 kapsar.\r\n      Nihai ithal \u00fcr\u00fcn sunuldu\u011fu haliyle de\u011ferlendirilmelidir.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>Yumu\u015fama noktas\u0131 2708.10'u belirler mi?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Yumu\u015fama noktas\u0131 zift s\u0131n\u0131f\u0131n\u0131 tan\u0131mlamak i\u00e7in yararl\u0131 teknik kan\u0131t olabilir,\r\n      ancak hukuki h\u00fck\u00fcmler a\u00e7\u0131k\u00e7a \u00f6ng\u00f6rmedik\u00e7e\r\n      ba\u011f\u0131ms\u0131z evrensel bir HS e\u015fi\u011fi de\u011fildir.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>Erimi\u015f zift yine de zift olarak s\u0131n\u0131fland\u0131r\u0131labilir mi?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Evet. Ta\u015f\u0131ma s\u0131ras\u0131ndaki fiziksel durum\r\n      tek ba\u015f\u0131na pozisyonu belirlemez.\r\n      Ger\u00e7ek \u00fcr\u00fcn kimli\u011fi,\r\n      kaynak ve \u00fcretim ge\u00e7mi\u015fi \u00f6nemini korur.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>Zift gran\u00fcl veya pellet halinde tedarik edilebilir mi?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Evet. Ticari fiziksel form de\u011fi\u015febilir.\r\n      Form tek ba\u015f\u0131na \u00fcr\u00fcn\u00fcn 2708 kapsam\u0131ndaki zift kimli\u011fini ortadan kald\u0131rmaz.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>HS 2708 i\u00e7in \u00fcretim bilgisi neden \u00f6nemlidir?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      \u00c7\u00fcnk\u00fc pozisyon a\u00e7\u0131k\u00e7a k\u00f6m\u00fcr katran\u0131ndan\r\n      veya di\u011fer mineral katranlardan elde edilen zift\r\n      ve zift kokunu kapsar;\r\n      benzer g\u00f6r\u00fcnen petrol veya do\u011fal \u00fcr\u00fcnler\r\n      farkl\u0131 pozisyonlarda yer alabilir.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>SDS, Coal Tar Pitch s\u0131n\u0131fland\u0131rmas\u0131 i\u00e7in yeterli midir?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Hay\u0131r. SDS destekleyici bilgi sa\u011flayabilir,\r\n      ancak \u00fcr\u00fcn kimli\u011fi,\r\n      kaynak,\r\n      \u00fcretim s\u00fcreci,\r\n      hukuki pozisyon\r\n      ve uygulanabilir GRI h\u00fck\u00fcmleri de incelenmelidir.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>TDS tek ba\u015f\u0131na 2708.10 veya 2708.20'yi belirleyebilir mi?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Her zaman de\u011fil.\r\n      TDS \u00fcr\u00fcn s\u0131n\u0131f\u0131 ve fiziksel \u00f6zellikleri g\u00f6sterebilir,\r\n      ancak hammadde\r\n      ve \u00fcretim yolunu do\u011frulamak i\u00e7in\r\n      ek kan\u0131t gerekebilir.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>Tedarik\u00e7inin HS kodunu do\u011frudan kullanabilir miyim?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Yard\u0131mc\u0131 bilgi olarak kullan\u0131labilir,\r\n      ancak ithalat\u00e7\u0131 ger\u00e7ek e\u015fyaya\r\n      ve var\u0131\u015f \u00fclkesinin tarifesine g\u00f6re\r\n      s\u0131n\u0131fland\u0131rmay\u0131 ba\u011f\u0131ms\u0131z olarak do\u011frulamal\u0131d\u0131r.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>Son kullan\u0131m malzemenin zift mi zift koku mu oldu\u011funu belirler mi?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Hay\u0131r. Son kullan\u0131m ba\u011flam sa\u011flayabilir,\r\n      ancak e\u015fyan\u0131n hukuki\r\n      ve teknik kimli\u011finin yerine ge\u00e7mez.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>HS 2708 i\u00e7in en yararl\u0131 belgeler nelerdir?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      TDS, SDS, CoA,\r\n      hammadde beyan\u0131,\r\n      \u00fcretim beyan\u0131,\r\n      proses ak\u0131\u015f a\u00e7\u0131klamas\u0131\r\n      ve \u00fcr\u00fcn s\u0131n\u0131f\u0131 spesifikasyonu yararl\u0131 olabilir.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>Pitch Coke ile Petroleum Coke nas\u0131l ay\u0131rt edilir?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Orijinal hammaddeyi,\r\n      \u00fcretim yolunu\r\n      ve tedarik\u00e7i teknik belgelerini inceleyin.\r\n      Kaynak \u00f6nemli bir ayr\u0131m unsurudur.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>Suudi Arabistan, BAE, Katar, Umman, Kuveyt ve Bahreyn ayn\u0131 uluslararas\u0131 HS6 temelini kullan\u0131yor mu?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Uluslararas\u0131 alt\u0131 haneli Harmonize Sistem\r\n      ortak s\u0131n\u0131fland\u0131rma temeli sa\u011flar,\r\n      ancak ayr\u0131nt\u0131l\u0131 tarife uzant\u0131lar\u0131\r\n      ve beyan gereklilikleri\r\n      ger\u00e7ek var\u0131\u015f \u00fclkesinde ayr\u0131ca kontrol edilmelidir.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>HS 2708, HS 2028'de de\u011fi\u015fiyor mu?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Yay\u0131mlanan WCO HS 2028 de\u011fi\u015fiklik tavsiyesi\r\n      2708 pozisyonunda herhangi bir de\u011fi\u015fiklik listelememektedir.\r\n      Yay\u0131mlanan Fas\u0131l 27 de\u011fi\u015fikli\u011fi 2710.91 ile ilgilidir.\r\n    <\/div>\r\n  <\/details>\r\n\r\n  <details>\r\n    <summary>\u015eimdi 2708.10 ve 2708.20 i\u00e7in ayr\u0131 makaleler gerekir mi?<\/summary>\r\n    <div class=\"jm-faq-answer\">\r\n      Bu rehber 2708 alt\u0131ndaki her iki uluslararas\u0131 HS6 alt pozisyonunu da a\u00e7\u0131klar.\r\n      Ayr\u0131 HS6 makaleleri,\r\n      tekrar yerine ger\u00e7ek \u00fcr\u00fcn seviyesinde ek derinlik sa\u011flayacaklar\u0131 zaman\r\n      daha sonra haz\u0131rlanabilir.\r\n    <\/div>\r\n  <\/details>\r\n\r\n<\/div>\r\n\r\n<div class=\"jm-cta\">\r\n\r\n  <h2>G\u00fcmr\u00fck beyannamesinden \u00f6nce daha g\u00fc\u00e7l\u00fc bir s\u0131n\u0131fland\u0131rma dosyas\u0131 olu\u015fturun<\/h2>\r\n\r\n  <p>\r\n    JAMAREK ile \u00fcr\u00fcn kimli\u011fini,\r\n    hammaddesini,\r\n    \u00fcretim s\u00fcrecini,\r\n    teknik kan\u0131tlar\u0131\r\n    ve Fas\u0131l 27 i\u00e7indeki alternatif pozisyonlar\u0131 inceleyerek\r\n    nihai tarife kodunu se\u00e7meden \u00f6nce\r\n    s\u0131n\u0131fland\u0131rman\u0131z\u0131 g\u00fc\u00e7lendirin.\r\n  <\/p>\r\n\r\n  <div class=\"jm-btn-wrap\">\r\n    <a class=\"jm-btn\" href=\"https:\/\/jamarek.com\/tr\/pricing\/\">\r\n      Paketleri ve Fiyatlar\u0131 G\u00f6r\r\n    <\/a>\r\n  <\/div>\r\n\r\n<\/div>\r\n\r\n<h2>Sonu\u00e7<\/h2>\r\n\r\n<p>\r\n  <strong>HS Kodu 2708<\/strong>\r\n  k\u0131sa bir hukuki tan\u0131ma sahip olsa da,\r\n  do\u011fru s\u0131n\u0131fland\u0131rma\r\n  ger\u00e7ek malzemenin anla\u015f\u0131lmas\u0131na ba\u011fl\u0131d\u0131r.\r\n<\/p>\r\n\r\n<p>\r\n  Pozisyon iki \u00fcr\u00fcn grubunu kapsar:\r\n  <strong>zift<\/strong>\r\n  ve\r\n  <strong>zift koku<\/strong>;\r\n  ancak bunlar\u0131n\r\n  <strong>k\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan<\/strong>\r\n  elde edilmi\u015f olmas\u0131 gerekir.\r\n<\/p>\r\n\r\n<p>\r\n  Uluslararas\u0131 HS6 seviyesinde\r\n  zift\r\n  <strong>2708.10<\/strong>,\r\n  zift koku ise\r\n  <strong>2708.20<\/strong>\r\n  alt\u0131nda s\u0131n\u0131fland\u0131r\u0131l\u0131r.\r\n<\/p>\r\n\r\n<p>\r\n  Bir\u00e7ok olayda en zor soru,\r\n  bu iki alt pozisyondan birini se\u00e7mek de\u011fil,\r\n  \u00f6ncelikle 2708'in do\u011fru pozisyon oldu\u011funu kan\u0131tlamakt\u0131r.\r\n<\/p>\r\n\r\n<p>\r\n  Siyah ve viskoz bir malzeme\r\n  mineral katran,\r\n  k\u00f6m\u00fcr katran\u0131 dam\u0131tma \u00fcr\u00fcn\u00fc,\r\n  petrol bit\u00fcm\u00fc,\r\n  do\u011fal bit\u00fcm\r\n  veya haz\u0131rlanm\u0131\u015f bit\u00fcml\u00fc kar\u0131\u015f\u0131m olabilir.\r\n<\/p>\r\n\r\n<p>\r\n  Benzer \u015fekilde,\r\n  siyah karbon a\u00e7\u0131s\u0131ndan zengin bir kat\u0131\r\n  Coal Coke,\r\n  Pitch Coke\r\n  veya Petroleum Coke olabilir.\r\n<\/p>\r\n\r\n<p>\r\n  Bu \u00fcr\u00fcnler g\u00f6r\u00fcn\u00fc\u015fte birbirine benzeyebilir\r\n  ve ili\u015fkili sekt\u00f6rlerde kullan\u0131labilir,\r\n  ancak Harmonize Sistem\r\n  onlar\u0131 hukuki tan\u0131mlar\u0131,\r\n  nitelikleri\r\n  ve kaynaklar\u0131na g\u00f6re ay\u0131r\u0131r.\r\n<\/p>\r\n\r\n<p>\r\n  Bu nedenle g\u00fc\u00e7l\u00fc bir 2708 s\u0131n\u0131fland\u0131rma dosyas\u0131\r\n  yaln\u0131zca \u00fcr\u00fcn ad\u0131ndan daha fazlas\u0131n\u0131 gerektirir.\r\n<\/p>\r\n\r\n<p>\r\n  Yararl\u0131 kan\u0131tlar aras\u0131nda\r\n  hammadde beyan\u0131,\r\n  \u00fcretim yolu,\r\n  TDS,\r\n  SDS,\r\n  CoA,\r\n  tedarik\u00e7i teknik beyan\u0131\r\n  ve kar\u0131\u015ft\u0131rma veya daha ileri i\u015fleme bilgileri bulunabilir.\r\n<\/p>\r\n\r\n<p>\r\n  Yumu\u015fama noktas\u0131,\r\n  viskozite,\r\n  k\u00fcl,\r\n  nem\r\n  ve fiziksel form gibi \u00f6zellikler\r\n  \u00fcr\u00fcn s\u0131n\u0131f\u0131n\u0131 do\u011frulamaya yard\u0131mc\u0131 olabilir,\r\n  ancak hukuki tarife metninin yerine ge\u00e7mez.\r\n<\/p>\r\n\r\n<p>\r\n  Zift oldu\u011fu d\u00fc\u015f\u00fcn\u00fclen \u00fcr\u00fcnlerde\r\n  2708.10'u\r\n  2706, 2707, 2713, 2714 ve 2715\r\n  gibi ger\u00e7ek\u00e7i alternatiflerle kar\u015f\u0131la\u015ft\u0131r\u0131n.\r\n<\/p>\r\n\r\n<p>\r\n  Zift koku oldu\u011fu d\u00fc\u015f\u00fcn\u00fclen \u00fcr\u00fcnlerde\r\n  \u00f6zellikle Petroleum Coke\r\n  veya ba\u015fka bir kok \u00fcr\u00fcn\u00fcn\u00fcn\r\n  makul rakip s\u0131n\u0131fland\u0131rma olabilece\u011fi durumlarda\r\n  hammaddeyi ve \u00fcretim yolunu dikkatle do\u011frulay\u0131n.\r\n<\/p>\r\n\r\n<p>\r\n  Uluslararas\u0131 HS6 belirlendikten sonra\r\n  <strong>Suudi Arabistan, Birle\u015fik Arap Emirlikleri (BAE),\r\n  Katar, Umman, Kuveyt ve Bahreyn<\/strong>\r\n  ile ticaret yapan ithalat\u00e7\u0131\r\n  ve ihracat\u00e7\u0131lar,\r\n  ger\u00e7ek var\u0131\u015f pazar\u0131n\u0131n\r\n  g\u00fcncel ayr\u0131nt\u0131l\u0131 tarifesini\r\n  ve beyan gerekliliklerini do\u011frulamal\u0131d\u0131r.\r\n<\/p>\r\n\r\n<div class=\"jm-sources\">\r\n\r\n  <h2>Resm\u00ee Kaynaklar<\/h2>\r\n\r\n  <ul>\r\n\r\n    <li>\r\n      <a href=\"https:\/\/www.wcoomd.org\/-\/media\/wco\/public\/global\/pdf\/topics\/nomenclature\/instruments-and-tools\/hs-nomenclature-2022\/2022\/0527_2022e.pdf?la=en\" target=\"_blank\" rel=\"noopener\">\r\n        D\u00fcnya G\u00fcmr\u00fck \u00d6rg\u00fct\u00fc \u2014 HS 2022 Fas\u0131l 27\r\n      <\/a>\r\n    <\/li>\r\n\r\n    <li>\r\n      <a href=\"https:\/\/www.wcoomd.org\/-\/media\/wco\/public\/global\/pdf\/topics\/nomenclature\/instruments-and-tools\/hs-nomenclature-2022\/2022\/0001_2022e-gir.pdf?la=en\" target=\"_blank\" rel=\"noopener\">\r\n        D\u00fcnya G\u00fcmr\u00fck \u00d6rg\u00fct\u00fc \u2014 Harmonize Sistem Genel Yorum Kurallar\u0131\r\n      <\/a>\r\n    <\/li>\r\n\r\n    <li>\r\n      <a href=\"https:\/\/www.gcc-sg.org\/en\/MediaCenter\/DigitalLibrary\/Pages\/default.aspx?FilterField4=Topic&amp;FilterValue4=Customs\" target=\"_blank\" rel=\"noopener\">\r\n        K\u00f6rfez \u0130\u015fbirli\u011fi Konseyi Genel Sekreterli\u011fi \u2014 G\u00fcmr\u00fck Dijital K\u00fct\u00fcphanesi\r\n      <\/a>\r\n    <\/li>\r\n\r\n    <li>\r\n      <a href=\"https:\/\/www.wcoomd.org\/en\/topics\/nomenclature\/instrument-and-tools\/hs-nomenclature-2028-edition\/amendments-effective-from-1-january-2028.aspx\" target=\"_blank\" rel=\"noopener\">\r\n        D\u00fcnya G\u00fcmr\u00fck \u00d6rg\u00fct\u00fc \u2014 HS 2028 De\u011fi\u015fiklikleri\r\n      <\/a>\r\n    <\/li>\r\n\r\n    <li>\r\n      <a href=\"https:\/\/www.wcoomd.org\/-\/media\/wco\/public\/global\/pdf\/topics\/nomenclature\/instruments-and-tools\/hs-nomenclature-2028\/ng0304ba.pdf?db=web\" target=\"_blank\" rel=\"noopener\">\r\n        D\u00fcnya G\u00fcmr\u00fck \u00d6rg\u00fct\u00fc \u2014 Resm\u00ee HS 2028 De\u011fi\u015fiklik Tavsiyesi\r\n      <\/a>\r\n    <\/li>\r\n\r\n  <\/ul>\r\n\r\n<\/div>\r\n\r\n<div class=\"jm-disclaimer\">\r\n\r\n  <strong><a href=\"https:\/\/jamarek.com\/tr\/hs-code-binding-rulings-gcc\/\">G\u00fcmr\u00fck s\u0131n\u0131fland\u0131rmas\u0131<\/a> sorumluluk reddi<\/strong><br><br>\r\n\r\n  Bu rehber yaln\u0131zca genel e\u011fitim\r\n  ve bilgilendirme amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r.\r\n  Do\u011fru g\u00fcmr\u00fck s\u0131n\u0131fland\u0131rmas\u0131,\r\n  ger\u00e7ek e\u015fyan\u0131n kimli\u011fine,\r\n  hammaddesine,\r\n  kayna\u011f\u0131na,\r\n  \u00fcretim s\u00fcrecine,\r\n  fiziksel durumuna,\r\n  bile\u015fimine,\r\n  i\u015fleme derecesine,\r\n  sunulu\u015f \u015fekline,\r\n  destekleyici teknik belgelere\r\n  ve ithalat veya ihracat s\u0131ras\u0131nda y\u00fcr\u00fcrl\u00fckte bulunan tarifeye ba\u011fl\u0131d\u0131r.\r\n\r\n  <br><br>\r\n\r\n  TDS, SDS, CoA,\r\n  proses ak\u0131\u015f a\u00e7\u0131klamas\u0131,\r\n  tedarik\u00e7i beyan\u0131\r\n  ve \u00fcretim bilgileri\r\n  \u00f6nemli teknik kan\u0131t sa\u011flayabilir,\r\n  ancak hukuki tarife metninin,\r\n  uygulanabilir B\u00f6l\u00fcm veya Fas\u0131l notlar\u0131n\u0131n,\r\n  alt pozisyon h\u00fck\u00fcmlerinin\r\n  veya Genel Yorum Kurallar\u0131n\u0131n yerine ge\u00e7mez.\r\n\r\n  <br><br>\r\n\r\n  Bu makaledeki hi\u00e7bir bilgi\r\n  ba\u011flay\u0131c\u0131 bir g\u00fcmr\u00fck karar\u0131 olu\u015fturmaz.\r\n  Suudi Arabistan,\r\n  Birle\u015fik Arap Emirlikleri,\r\n  Katar,\r\n  Umman,\r\n  Kuveyt\r\n  veya Bahreyn'de herhangi bir s\u0131n\u0131fland\u0131rma kullan\u0131lmadan \u00f6nce\r\n  var\u0131\u015f \u00fclkesinin g\u00fcncel ayr\u0131nt\u0131l\u0131 tarifesi,\r\n  g\u00fcmr\u00fck gereklilikleri\r\n  ve uygulanabilir d\u00fczenleyici y\u00fck\u00fcml\u00fcl\u00fckler do\u011frulanmal\u0131d\u0131r.\r\n\r\n<\/div>\r\n\r\n<\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>HS Kodu 2708&#8217;in k\u00f6m\u00fcr katran\u0131ndan veya di\u011fer mineral katranlardan elde edilen zift ve zift kokuna nas\u0131l uyguland\u0131\u011f\u0131n\u0131, 2708.10 ile 2708.20 aras\u0131ndaki fark\u0131 ve 2706, 2707, 2713, 2714 ve 2715 ile \u00f6nemli s\u0131n\u0131fland\u0131rma s\u0131n\u0131rlar\u0131n\u0131 \u00f6\u011frenin.<\/p>\n","protected":false},"author":1,"featured_media":10723,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[],"class_list":["post-10717","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kik"],"_links":{"self":[{"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/posts\/10717","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/comments?post=10717"}],"version-history":[{"count":7,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/posts\/10717\/revisions"}],"predecessor-version":[{"id":10725,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/posts\/10717\/revisions\/10725"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/media\/10723"}],"wp:attachment":[{"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/media?parent=10717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/categories?post=10717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/tags?post=10717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}