{"id":5780,"date":"2026-01-30T18:28:09","date_gmt":"2026-01-30T18:28:09","guid":{"rendered":"https:\/\/jamarek.com\/?p=5780"},"modified":"2026-02-06T20:00:18","modified_gmt":"2026-02-06T20:00:18","slug":"customs-valuation-declared-value-gcc","status":"publish","type":"post","link":"https:\/\/jamarek.com\/tr\/customs-valuation-declared-value-gcc\/","title":{"rendered":"Beyan Edilen G\u00fcmr\u00fck K\u0131ymetine Dahil Edilecek Unsurlar"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5780\" class=\"elementor elementor-5780 elementor-5180\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d26718 e-flex e-con-boxed e-con e-parent\" data-id=\"9d26718\" 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-bee38fe elementor-widget elementor-widget-html\" data-id=\"bee38fe\" 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: 2;\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{\r\n      margin: 0 0 12px;\r\n      line-height: 1.25;\r\n    }\r\n    .jm-article p{ margin: 0 0 18px; }\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: 30px 0;\r\n    }\r\n    .jm-article .jm-quote{\r\n      border-left: 4px solid #2B9AA7;\r\n      padding: 18px 22px;\r\n      margin: 24px 0 28px;\r\n      background: rgba(43,154,167,.08);\r\n      border-radius: 10px;\r\n    }\r\n    .jm-article .jm-table{\r\n      width: 100%;\r\n      border-collapse: collapse;\r\n      margin: 18px 0 28px;\r\n      border-radius: 12px;\r\n      overflow: hidden;\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: 16px;\r\n      border-bottom: 1px solid rgba(255,255,255,.10);\r\n      vertical-align: top;\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-muted{\r\n      opacity: .85;\r\n      font-size: .95em;\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    Beyan Edilen De\u011fere Nelerin Dahil Edilmesi Gerekir<\/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 g\u00fcmr\u00fck k\u0131ymeti ve beyan edilen de\u011fer bile\u015fenleri\">\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, GCC \u00fclkelerinde \u00e7ekim sonras\u0131 d\u00fczeltmelerin\r\n      en s\u0131k g\u00f6r\u00fclen nedenlerinden biridir. Bir\u00e7ok ithalat\u00e7\u0131,\r\n      yaln\u0131zca fatura bedelinin yeterli oldu\u011funu varsayar.\r\n      Oysa g\u00fcmr\u00fck k\u0131ymeti, yap\u0131land\u0131r\u0131lm\u0131\u015f ve hukuki bir hesaplamad\u0131r.\r\n    <\/p>\r\n    <p>\r\n      Niyet olmasa dahi hatal\u0131 k\u0131ymet beyan\u0131;\r\n      vergi yeniden tahakkuku, cezalar ve artan denetim riskine yol a\u00e7abilir.\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, mallar\u0131n\r\n        s\u0131n\u0131ra kadar getirilmesinin toplam maliyetini yans\u0131t\u0131r.\r\n      <\/p>\r\n    <\/div>\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, g\u00fcmr\u00fck vergileri ve vergilerin\r\n      hesapland\u0131\u011f\u0131 temel tutard\u0131r.\r\n      GCC \u00fclkeleri, <strong>i\u015flem de\u011feri<\/strong> esas\u0131na dayanan\r\n      uluslararas\u0131 kabul g\u00f6rm\u00fc\u015f k\u0131ymetlendirme ilkelerini uygular.\r\n    <\/p>\r\n    <ul>\r\n      <li>Fiilen \u00f6denen veya \u00f6denecek bedel<\/li>\r\n      <li>Gerekli durumlarda yap\u0131lan d\u00fczeltmeler<\/li>\r\n      <li>Ticari belgelerle desteklenmi\u015f olmal\u0131d\u0131r<\/li>\r\n    <\/ul>\r\n\r\n    <p class=\"jm-muted\">\r\n      Beyan edilen de\u011fer ekonomik ger\u00e7e\u011fi yans\u0131tmal\u0131d\u0131r.\r\n    <\/p>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>\ud83d\udcc2 G\u00fcmr\u00fck K\u0131ymetine Dahil Edilen Temel Unsurlar (Uygulamada Do\u011frulanm\u0131\u015f)<\/h3>\r\n\r\n    <table class=\"jm-table\">\r\n      <thead>\r\n        <tr>\r\n          <th>Bile\u015fen<\/th>\r\n          <th>De\u011fere Dahil mi?<\/th>\r\n        <\/tr>\r\n      <\/thead>\r\n      <tbody>\r\n        <tr>\r\n          <td>Fatura bedeli<\/td>\r\n          <td>Evet<\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td>\u0130thalat liman\u0131na kadar navlun<\/td>\r\n          <td>Evet<\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td>Sigorta<\/td>\r\n          <td>Evet<\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td>Komisyonlar (sat\u0131n alma hari\u00e7)<\/td>\r\n          <td>Evet<\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td>Malla ilgili royalty ve lisans bedelleri<\/td>\r\n          <td>Evet<\/td>\r\n        <\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>\ud83d\udea2 Navlun ve Sigorta<\/h3>\r\n    <p>\r\n      Mallar\u0131n GCC s\u0131n\u0131r\u0131na kadar getirilmesi i\u00e7in yap\u0131lan\r\n      navlun ve sigorta giderleri g\u00fcmr\u00fck k\u0131ymetine dahildir.\r\n    <\/p>\r\n    <ul>\r\n      <li>Faturada yer alsa da ayr\u0131 g\u00f6sterilse de dahil edilir<\/li>\r\n      <li>Bilinemiyorsa tahmini de\u011fer gerekebilir<\/li>\r\n      <li>Kullan\u0131lan Incoterms\u2019ten ba\u011f\u0131ms\u0131z olarak uygulan\u0131r<\/li>\r\n    <\/ul>\r\n\r\n    <div class=\"jm-quote\">\r\n      <p style=\"margin:0;\">\r\n        <strong>K\u0131ymet i\u00e7g\u00f6r\u00fcs\u00fc:<\/strong> Incoterms s\u00f6zle\u015fmeyi etkiler,\r\n        g\u00fcmr\u00fck k\u0131ymeti y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc de\u011fil.\r\n      <\/p>\r\n    <\/div>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>\ud83d\udcbc Asistler ve Dolayl\u0131 Katk\u0131lar<\/h3>\r\n    <p>\r\n      Asistler, ithal edilen mallar\u0131n \u00fcretiminde kullan\u0131lmak \u00fczere\r\n      al\u0131c\u0131 taraf\u0131ndan \u00fccretsiz veya indirimli olarak sa\u011flanan\r\n      mal veya hizmetlerdir.\r\n    <\/p>\r\n    <ul>\r\n      <li>Kal\u0131plar ve tak\u0131mlar<\/li>\r\n      <li>Tasar\u0131m ve m\u00fchendislik hizmetleri<\/li>\r\n      <li>Al\u0131c\u0131 taraf\u0131ndan sa\u011flanan bile\u015fenler<\/li>\r\n    <\/ul>\r\n\r\n    <p class=\"jm-muted\">\r\n      Asistlerin de\u011feri payla\u015ft\u0131r\u0131larak g\u00fcmr\u00fck k\u0131ymetine eklenmelidir.\r\n    <\/p>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>\ud83c\udfbc Royalty ve Lisans Bedelleri<\/h3>\r\n    <p>\r\n      Royalty bedelleri \u015fu durumlarda g\u00fcmr\u00fck k\u0131ymetine dahil edilir:\r\n    <\/p>\r\n    <ul>\r\n      <li>\u0130thal edilen mallarla ili\u015fkiliyse<\/li>\r\n      <li>\u00d6deme sat\u0131\u015f\u0131n bir \u015fart\u0131ysa<\/li>\r\n      <li>Do\u011frudan veya dolayl\u0131 olarak \u00f6deniyorsa<\/li>\r\n    <\/ul>\r\n\r\n    <p class=\"jm-muted\">\r\n      Mallarla ilgisi olmayan royalty \u00f6demeleri hari\u00e7 tutulur.\r\n    <\/p>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>\ud83d\udd17 \u0130li\u015fkili Taraf \u0130\u015flemleri<\/h3>\r\n    <p>\r\n      \u0130li\u015fkili taraflar aras\u0131ndaki i\u015flemler ek incelemeye tabidir.\r\n      G\u00fcmr\u00fck idareleri \u015fu hususlar\u0131 de\u011ferlendirir:\r\n    <\/p>\r\n    <ul>\r\n      <li>\u0130li\u015fkinin fiyat\u0131 etkileyip etkilemedi\u011fi<\/li>\r\n      <li>Fiyat\u0131n piyasa ko\u015fullar\u0131n\u0131 yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131<\/li>\r\n      <li>Transfer fiyatland\u0131rmas\u0131 belgelerinin bulunup bulunmad\u0131\u011f\u0131<\/li>\r\n    <\/ul>\r\n\r\n    <div class=\"jm-quote\">\r\n      <p style=\"margin:0;\">\r\n        <strong>Denetim ger\u00e7e\u011fi:<\/strong> Transfer fiyatland\u0131rmas\u0131na\r\n        uyum, otomatik olarak g\u00fcmr\u00fck k\u0131ymetine uyum anlam\u0131na gelmez.\r\n      <\/p>\r\n    <\/div>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>\ud83d\udeab G\u00fcmr\u00fck K\u0131ymetine Dahil Edilmeyen Giderler<\/h3>\r\n    <ul>\r\n      <li>\u0130thalat sonras\u0131 yurti\u00e7i ta\u015f\u0131ma<\/li>\r\n      <li>Yurti\u00e7i montaj ve kurulum giderleri<\/li>\r\n      <li>\u0130thalat sonras\u0131 yerel vergiler<\/li>\r\n      <li>Sat\u0131n alma komisyonlar\u0131<\/li>\r\n    <\/ul>\r\n\r\n    <p class=\"jm-muted\">\r\n      Giderlerin do\u011fru ayr\u0131\u015ft\u0131r\u0131lmas\u0131 uyu\u015fmazl\u0131klar\u0131 azalt\u0131r.\r\n    <\/p>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>\u26a0\ufe0f Yayg\u0131n K\u0131ymetlendirme Hatalar\u0131<\/h3>\r\n    <ul>\r\n      <li>Navlun veya sigortan\u0131n beyan edilmemesi<\/li>\r\n      <li>Asistlerin g\u00f6z ard\u0131 edilmesi<\/li>\r\n      <li>Royalty bedellerinin eksik bildirilmesi<\/li>\r\n      <li>Fatura bedelinin nihai de\u011fer san\u0131lmas\u0131<\/li>\r\n    <\/ul>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>\ud83d\udccc K\u0131ymetlendirme Uyumu i\u00e7in En \u0130yi Uygulamalar<\/h3>\r\n    <ol>\r\n      <li>T\u00fcm maliyet unsurlar\u0131n\u0131 sistematik olarak haritalay\u0131n<\/li>\r\n      <li>Ticari ve g\u00fcmr\u00fck kay\u0131tlar\u0131n\u0131 uyumlu hale getirin<\/li>\r\n      <li>K\u0131ymetlendirme metodolojisini belgeleyin<\/li>\r\n      <li>\u0130li\u015fkili taraf fiyatlar\u0131n\u0131 d\u00fczenli olarak g\u00f6zden ge\u00e7irin<\/li>\r\n      <li>Denetimler i\u00e7in k\u0131ymet dosyalar\u0131 haz\u0131rlay\u0131n<\/li>\r\n    <\/ol>\r\n\r\n    <div class=\"jm-quote\">\r\n      <p style=\"margin:0;\">\r\n        <strong>En iyi uygulama:<\/strong> K\u0131ymetlendirme disiplini,\r\n        k\u00fcm\u00fclatif vergi riskini \u00f6nler.\r\n      <\/p>\r\n    <\/div>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>\ud83d\udccc K\u0131ymet Do\u011frulu\u011fu Neden \u00d6nemlidir?<\/h3>\r\n    <p>\r\n      K\u0131ymetlendirme hatalar\u0131 \u015funlar\u0131 etkiler:\r\n    <\/p>\r\n    <ul>\r\n      <li>Vergi ve resim y\u00fck\u00fcml\u00fcl\u00fckleri<\/li>\r\n      <li>Ceza riski<\/li>\r\n      <li>Denetim sonu\u00e7lar\u0131<\/li>\r\n      <li>Firma risk profili<\/li>\r\n    <\/ul>\r\n\r\n    <hr class=\"jm-hr\" \/>\r\n\r\n    <h3>\u2696\ufe0f Yasal Uyar\u0131<\/h3>\r\n    <p class=\"jm-muted\">\r\n      Bu bilgiler yaln\u0131zca rehberlik amac\u0131yla sunulmu\u015ftur ve hukuki\r\n      veya g\u00fcmr\u00fck dan\u0131\u015fmanl\u0131\u011f\u0131 niteli\u011fi ta\u015f\u0131maz. K\u0131ymetlendirme\r\n      kurallar\u0131 ve uygulamalar\u0131 GCC \u00fcyesi \u00fclkeler aras\u0131nda farkl\u0131l\u0131k\r\n      g\u00f6sterebilir ve i\u015flemlere \u00f6zg\u00fc ko\u015fullara ba\u011fl\u0131d\u0131r. Beyan edilen\r\n      de\u011ferleri kesinle\u015ftirmeden \u00f6nce her zaman resmi g\u00fcmr\u00fck\r\n      makamlar\u0131na veya yetkin uzmanlara dan\u0131\u015f\u0131n.\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 Beyan Edilen De\u011fere Nelerin Dahil Edilmesi Gerekir \ud83e\udded Giri\u015f G\u00fcmr\u00fck k\u0131ymeti, GCC \u00fclkelerinde \u00e7ekim sonras\u0131 d\u00fczeltmelerin en s\u0131k g\u00f6r\u00fclen nedenlerinden biridir. Bir\u00e7ok ithalat\u00e7\u0131, yaln\u0131zca fatura bedelinin yeterli oldu\u011funu varsayar. Oysa g\u00fcmr\u00fck k\u0131ymeti, yap\u0131land\u0131r\u0131lm\u0131\u015f ve hukuki bir hesaplamad\u0131r. Niyet olmasa dahi hatal\u0131 k\u0131ymet beyan\u0131; vergi yeniden tahakkuku, cezalar ve artan denetim riskine [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6673,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[],"class_list":["post-5780","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\/5780","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=5780"}],"version-history":[{"count":5,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/posts\/5780\/revisions"}],"predecessor-version":[{"id":6395,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/posts\/5780\/revisions\/6395"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/media\/6673"}],"wp:attachment":[{"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/media?parent=5780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/categories?post=5780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jamarek.com\/tr\/wp-json\/wp\/v2\/tags?post=5780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}