{"id":5649,"date":"2026-01-30T17:04:38","date_gmt":"2026-01-30T17:04:38","guid":{"rendered":"https:\/\/jamarek.com\/?p=5649"},"modified":"2026-02-06T13:56:00","modified_gmt":"2026-02-06T13:56:00","slug":"customs-valuation-methods-gcc","status":"publish","type":"post","link":"https:\/\/jamarek.com\/tr\/customs-valuation-methods-gcc\/","title":{"rendered":"K\u00f6rfez \u00dclkelerinde G\u00fcmr\u00fck K\u0131ymeti: DT\u00d6\u2019n\u00fcn Alt\u0131 De\u011ferleme Y\u00f6ntemi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5649\" class=\"elementor elementor-5649 elementor-5041\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ae2691b e-flex e-con-boxed e-con e-parent\" data-id=\"ae2691b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jkit_pro_background_motion_effects_toggle&quot;:0,&quot;jkit_pro_custom_cursor_toggle&quot;:false,&quot;jkit_pro_parallax_effects_toggle&quot;:0,&quot;jkit_pro_mouse_effects_toggle&quot;:0}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e6d083 elementor-widget elementor-widget-html\" data-id=\"3e6d083\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<section class=\"jm-article\" aria-label=\"Jamarek blog post\">\r\n  <style>\r\n    .jm-article{\r\n      background: transparent;\r\n      color: inherit;\r\n      font-family: inherit;\r\n      line-height: 1.75;\r\n    }\r\n    .jm-article .jm-wrap{\r\n      max-width: 980px;\r\n      margin: 0 auto;\r\n    }\r\n    .jm-article .jm-spacer{ height: 18px; }\r\n    .jm-article h2, .jm-article h3, .jm-article h4{ margin: 0 0 12px; line-height: 1.25; }\r\n    .jm-article p{ margin: 0 0 14px; }\r\n    .jm-article .jm-hero-img{\r\n      width: 100%;\r\n      height: auto;\r\n      border-radius: 14px;\r\n      display:block;\r\n    }\r\n    .jm-article .jm-hr{\r\n      border: 0;\r\n      height: 1px;\r\n      background: rgba(255,255,255,.18);\r\n      margin: 18px 0;\r\n    }\r\n    .jm-article .jm-quote{\r\n      border-left: 4px solid #2B9AA7;\r\n      padding: 10px 14px;\r\n      margin: 14px 0 18px;\r\n      background: rgba(43,154,167,.08);\r\n      border-radius: 10px;\r\n    }\r\n    .jm-article code{\r\n      padding: 2px 6px;\r\n      border-radius: 8px;\r\n      background: rgba(43,154,167,.10);\r\n    }\r\n    .jm-article .jm-table{\r\n      width: 100%;\r\n      border-collapse: collapse;\r\n      table-layout: fixed;\r\n      margin: 10px 0 18px;\r\n      overflow: hidden;\r\n      border-radius: 12px;\r\n      border: 1px solid rgba(255,255,255,.16);\r\n    }\r\n    .jm-article .jm-table th,\r\n    .jm-article .jm-table td{\r\n      padding: 10px 10px;\r\n      border-bottom: 1px solid rgba(255,255,255,.10);\r\n      vertical-align: top;\r\n      word-break: break-word;\r\n    }\r\n    .jm-article .jm-table thead th{\r\n      background: rgba(43,154,167,.12);\r\n      font-weight: 700;\r\n      text-align: left;\r\n    }\r\n    .jm-article .jm-table tr:last-child td{ border-bottom: 0; }\r\n    .jm-article ol, .jm-article ul{ margin: 0 0 16px 22px; }\r\n    .jm-article .jm-muted{\r\n      opacity: .8;\r\n      font-size: .9em;\r\n    }\r\n  <\/style>\r\n\r\n  <div class=\"jm-wrap\">\r\n    <div class=\"jm-spacer\"><\/div>\r\n\r\n    <h2><strong>GCC \u00dclkelerinde G\u00fcmr\u00fck K\u0131ymeti  \r\n    DT\u00d6\u2019n\u00fcn Alt\u0131 K\u0131ymet Tespit Y\u00f6nteminin A\u00e7\u0131klamas\u0131<\/strong><\/h2>\r\n\r\n    <div class=\"jm-spacer\"><\/div>\r\n\r\n    <img decoding=\"async\" class=\"jm-hero-img\"\r\n         src=\"https:\/\/jamarek.com\/wp-content\/uploads\/2025\/10\/PLACEHOLDER-1024x410.png\"\r\n         alt=\"GCC \u00fclkelerinde DT\u00d6 kapsam\u0131nda uygulanan g\u00fcmr\u00fck k\u0131ymet y\u00f6ntemleri\">\r\n\r\n    <div class=\"jm-spacer\"><\/div>\r\n\r\n    <h3>\ud83e\udded Giri\u015f<\/h3>\r\n    <p>\r\n      G\u00fcmr\u00fck k\u0131ymeti, ithal edilen e\u015fyalar\u0131n <strong>g\u00fcmr\u00fck de\u011ferini<\/strong> belirler\r\n      ve GCC \u00fclkelerinde g\u00fcmr\u00fck vergileri ile vergilerin hesaplanmas\u0131na esas te\u015fkil eder.\r\n      Hatal\u0131 k\u0131ymet beyan\u0131; yeniden de\u011ferlendirme, cezalar ve sonradan kontrol\r\n      ihtilaflar\u0131n\u0131n en yayg\u0131n nedenlerinden biridir.\r\n    <\/p>\r\n    <p>\r\n      GCC g\u00fcmr\u00fck idareleri, <strong>DT\u00d6 G\u00fcmr\u00fck K\u0131ymeti Anla\u015fmas\u0131<\/strong>n\u0131 uygular.\r\n      Bu anla\u015fma, <strong>ard\u0131\u015f\u0131k olarak uygulanmas\u0131 gereken alt\u0131 k\u0131ymet tespit y\u00f6ntemi<\/strong>\r\n      \u00f6ng\u00f6r\u00fcr. Y\u00f6ntemler <strong>s\u0131rayla<\/strong> uygulanmal\u0131; \u00f6nceki y\u00f6ntem kullan\u0131lam\u0131yorsa\r\n      bir sonraki y\u00f6nteme ge\u00e7ilmelidir.\r\n    <\/p>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>\ud83d\udd39 G\u00fcmr\u00fck K\u0131ymeti Nedir?<\/h3>\r\n    <p>\r\n      G\u00fcmr\u00fck k\u0131ymeti, e\u015fyalar\u0131n g\u00fcmr\u00fck ama\u00e7lar\u0131 bak\u0131m\u0131ndan de\u011ferini ifade eder.\r\n      \u00c7o\u011fu durumda, fiilen \u00f6denen veya \u00f6denecek olan bedel esas al\u0131n\u0131r ve\r\n      k\u0131ymet kurallar\u0131na uygun \u015fekilde gerekli d\u00fczeltmeler yap\u0131l\u0131r.\r\n    <\/p>\r\n\r\n    <div class=\"jm-quote\">\r\n      <p style=\"margin:0;\">\r\n        <strong>Temel ilke:<\/strong> G\u00fcmr\u00fck k\u0131ymeti pazarl\u0131kla belirlenen bir tutar de\u011fildir.\r\n        Hukuken tan\u0131mlanm\u0131\u015f y\u00f6ntemlere g\u00f6re tespit edilir.\r\n      <\/p>\r\n    <\/div>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>\ud83d\udd22 DT\u00d6\u2019n\u00fcn Alt\u0131 K\u0131ymet Tespit Y\u00f6ntemi (GCC\u2019de Uygulanan)<\/h3>\r\n\r\n    <table class=\"jm-table\">\r\n      <thead>\r\n        <tr>\r\n          <th>#<\/th>\r\n          <th>Y\u00f6ntem<\/th>\r\n          <th>\u00d6zet<\/th>\r\n        <\/tr>\r\n      <\/thead>\r\n      <tbody>\r\n        <tr>\r\n          <td>1<\/td>\r\n          <td>\u0130\u015flem De\u011feri<\/td>\r\n          <td>\u0130thal edilen e\u015fyalar i\u00e7in fiilen \u00f6denen veya \u00f6denecek bedel<\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td>2<\/td>\r\n          <td>Ayn\u0131 E\u015fyan\u0131n \u0130\u015flem De\u011feri<\/td>\r\n          <td>GCC\u2019ye ihrac\u0131 yap\u0131lan ayn\u0131 e\u015fyalar\u0131n kabul edilmi\u015f de\u011feri<\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td>3<\/td>\r\n          <td>Benzer E\u015fyan\u0131n \u0130\u015flem De\u011feri<\/td>\r\n          <td>Benzer (ayn\u0131 olmayan) e\u015fyalar esas al\u0131narak belirlenen de\u011fer<\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td>4<\/td>\r\n          <td>\u0130ndirgeme Y\u00f6ntemi<\/td>\r\n          <td>\u0130thalat\u00e7\u0131 \u00fclkedeki sat\u0131\u015f fiyat\u0131ndan hareketle belirlenen de\u011fer<\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td>5<\/td>\r\n          <td>Hesaplanm\u0131\u015f De\u011fer<\/td>\r\n          <td>\u00dcretim maliyeti, k\u00e2r ve giderler esas al\u0131narak belirlenen de\u011fer<\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td>6<\/td>\r\n          <td>Son \u00c7are Y\u00f6ntemi<\/td>\r\n          <td>DT\u00d6 ilkeleriyle uyumlu makul y\u00f6ntemler<\/td>\r\n        <\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>1\ufe0f\u20e3 \u0130\u015flem De\u011feri (Birincil Y\u00f6ntem)<\/h3>\r\n    <p>\r\n      Bu y\u00f6ntem <strong>varsay\u0131lan ve en yayg\u0131n kullan\u0131lan<\/strong> y\u00f6ntemdir.\r\n      E\u015fyalar\u0131n bir GCC \u00fclkesine ihrac\u0131 i\u00e7in sat\u0131ld\u0131\u011f\u0131nda fiilen \u00f6denen veya\r\n      \u00f6denecek bedel esas al\u0131n\u0131r.\r\n    <\/p>\r\n    <p>\r\n      Fiyata d\u00e2hil de\u011filse; komisyonlar, yard\u0131mlar, royaltiler ve giri\u015f liman\u0131na\r\n      kadar olan ta\u015f\u0131ma masraflar\u0131 gibi unsurlar eklenmelidir.\r\n    <\/p>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>2\ufe0f\u20e3 & 3\ufe0f\u20e3 Ayn\u0131 ve Benzer E\u015fyalar<\/h3>\r\n    <p>\r\n      \u0130\u015flem de\u011feri kullan\u0131lam\u0131yorsa, g\u00fcmr\u00fck idaresi ayn\u0131 veya benzer e\u015fyalar\u0131n\r\n      ayn\u0131 zamanda ya da yakla\u015f\u0131k ayn\u0131 d\u00f6nemde ithal edilmi\u015f ve kabul edilmi\u015f\r\n      de\u011ferlerine dayanabilir.\r\n    <\/p>\r\n    <p class=\"jm-muted\">\r\n      Ticari farkl\u0131l\u0131klar\u0131n asgari d\u00fczeyde olmas\u0131 gerekir; miktar veya ticaret\r\n      seviyesi farklar\u0131n\u0131 yans\u0131tmak i\u00e7in d\u00fczeltmeler yap\u0131labilir.\r\n    <\/p>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>4\ufe0f\u20e3 \u0130ndirgeme Y\u00f6ntemi<\/h3>\r\n    <p>\r\n      Bu y\u00f6ntem, e\u015fyalar\u0131n GCC pazar\u0131ndaki yeniden sat\u0131\u015f fiyat\u0131ndan geriye do\u011fru\r\n      hesaplama yapar; komisyonlar, k\u00e2rlar, ta\u015f\u0131ma giderleri ve yerel vergiler\r\n      gibi unsurlar d\u00fc\u015f\u00fcl\u00fcr.\r\n    <\/p>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>5\ufe0f\u20e3 Hesaplanm\u0131\u015f De\u011fer<\/h3>\r\n    <p>\r\n      Hesaplanm\u0131\u015f de\u011fer; \u00fcretim maliyeti, malzeme ve i\u015f\u00e7ilik,\r\n      k\u00e2r ve genel giderler dikkate al\u0131narak belirlenir.\r\n    <\/p>\r\n    <p class=\"jm-muted\">\r\n      Do\u011frulanm\u0131\u015f \u00fcretim maliyeti verilerine eri\u015fimin zorlu\u011fu nedeniyle\r\n      bu y\u00f6ntem nadiren kullan\u0131l\u0131r.\r\n    <\/p>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>6\ufe0f\u20e3 Son \u00c7are Y\u00f6ntemi<\/h3>\r\n    <p>\r\n      \u00d6nceki y\u00f6ntemlerin hi\u00e7birinin uygulanamad\u0131\u011f\u0131 durumlarda,\r\n      g\u00fcmr\u00fck idaresi keyf\u00ee veya hayal\u00ee de\u011ferler kullanmadan,\r\n      DT\u00d6 ilkeleriyle uyumlu makul y\u00f6ntemlerle k\u0131ymeti belirleyebilir.\r\n    <\/p>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>\ud83d\udccc K\u0131ymet Hatalar\u0131 Neden \u00d6nemlidir?<\/h3>\r\n    <p>\r\n      Hatal\u0131 g\u00fcmr\u00fck k\u0131ymeti do\u011frudan a\u015fa\u011f\u0131dakileri etkiler:\r\n    <\/p>\r\n    <ul>\r\n      <li>G\u00fcmr\u00fck vergileri ve vergiler<\/li>\r\n      <li>Muafiyetlere uygunluk<\/li>\r\n      <li>Denetim ve yeniden de\u011ferlendirme riski<\/li>\r\n      <li>Olas\u0131 cezalar ve ihtilaflar<\/li>\r\n    <\/ul>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>\u2696\ufe0f Sorumluluk Reddi<\/h3>\r\n    <p class=\"jm-muted\">\r\n      Yaln\u0131zca genel bilgilendirme ama\u00e7l\u0131d\u0131r. G\u00fcmr\u00fck k\u0131ymeti kurallar\u0131\r\n      olaya g\u00f6re de\u011fi\u015febilir ve de\u011fi\u015fikli\u011fe tabidir.\r\n      Gereklilikleri her zaman resmi g\u00fcmr\u00fck makamlar\u0131 arac\u0131l\u0131\u011f\u0131yla teyit ediniz.\r\n    <\/p>\r\n\r\n    <div class=\"jm-spacer\"><\/div>\r\n  <\/div>\r\n<\/section>\r\n\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>GCC \u00dclkelerinde G\u00fcmr\u00fck K\u0131ymeti DT\u00d6\u2019n\u00fcn Alt\u0131 K\u0131ymet Tespit Y\u00f6nteminin A\u00e7\u0131klamas\u0131 \ud83e\udded Giri\u015f G\u00fcmr\u00fck k\u0131ymeti, ithal edilen e\u015fyalar\u0131n g\u00fcmr\u00fck de\u011ferini belirler ve GCC \u00fclkelerinde g\u00fcmr\u00fck vergileri ile vergilerin hesaplanmas\u0131na esas te\u015fkil eder. Hatal\u0131 k\u0131ymet beyan\u0131; yeniden de\u011ferlendirme, cezalar ve sonradan kontrol ihtilaflar\u0131n\u0131n en yayg\u0131n nedenlerinden biridir. GCC g\u00fcmr\u00fck idareleri, DT\u00d6 G\u00fcmr\u00fck K\u0131ymeti Anla\u015fmas\u0131n\u0131 uygular. Bu anla\u015fma, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6808,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[],"class_list":["post-5649","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\/5649","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=5649"}],"version-history":[{"count":5,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/posts\/5649\/revisions"}],"predecessor-version":[{"id":6286,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/posts\/5649\/revisions\/6286"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/media\/6808"}],"wp:attachment":[{"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/media?parent=5649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/categories?post=5649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/tags?post=5649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}