{"id":12084,"date":"2025-03-04T09:43:41","date_gmt":"2025-03-04T09:43:41","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12084"},"modified":"2025-03-04T09:44:45","modified_gmt":"2025-03-04T09:44:45","slug":"waren-nach-deutschland-exportieren-welche-zollverfahren-gelten","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/tr\/waren-nach-deutschland-exportieren-welche-zollverfahren-gelten\/","title":{"rendered":"Almanya'ya mal ihra\u00e7 etmek: Hangi g\u00fcmr\u00fck prosed\u00fcrleri ge\u00e7erlidir?"},"content":{"rendered":"<h3 data-start=\"224\" data-end=\"264\"><strong data-start=\"228\" data-end=\"264\">1. Mallar\u0131n g\u00fcmr\u00fc\u011fe beyan edilmesi<\/strong><\/h3>\n<p data-start=\"265\" data-end=\"485\">Mallar Almanya'ya ithal edilmeden \u00f6nce Alman g\u00fcmr\u00fcklerine beyan edilmelidir. Bu i\u015flem elektronik olarak <strong data-start=\"407\" data-end=\"423\">ATLAS sistemi<\/strong> (Otomatik Tarife ve Yerel G\u00fcmr\u00fckleme Sistemi).<\/p>\n<ul data-start=\"486\" data-end=\"789\">\n<li data-start=\"486\" data-end=\"692\">\u00dc\u00e7\u00fcnc\u00fc bir \u00fclkede (yani AB d\u0131\u015f\u0131nda) ihracat yap\u0131yorsan\u0131z, beyanname ile profesyonel olarak ilgilenebilecekleri i\u00e7in bir g\u00fcmr\u00fck acentesi veya nakliye acentesi ile \u00e7al\u0131\u015fman\u0131z tavsiye edilir.<\/li>\n<li data-start=\"693\" data-end=\"789\">Beyan, mallar\u0131n t\u00fcr\u00fc, de\u011feri, miktar\u0131 ve men\u015fe \u00fclkesine ili\u015fkin bilgileri i\u00e7ermelidir.<\/li>\n<\/ul>\n<h3 data-start=\"796\" data-end=\"836\"><strong data-start=\"800\" data-end=\"836\">2. giri\u015f \u00f6zet beyan\u0131<\/strong><\/h3>\n<p data-start=\"837\" data-end=\"963\">Mallar daha AB'ye girmeden \u00f6nce, s\u00f6zde bir <strong data-start=\"902\" data-end=\"941\">Giri\u015f \u00f6zet beyan\u0131 (ENS)<\/strong> teslim edilecek.<\/p>\n<ul data-start=\"964\" data-end=\"1218\">\n<li data-start=\"964\" data-end=\"1114\">Bu hizmet <strong data-start=\"981\" data-end=\"1000\">Risk de\u011ferlendirmesi<\/strong> potansiyel g\u00fcvenlik risklerini (\u00f6rn. yasakl\u0131 veya tehlikeli mallar) belirlemek i\u00e7in g\u00fcmr\u00fck makamlar\u0131 taraf\u0131ndan.<\/li>\n<li data-start=\"1115\" data-end=\"1218\">Ba\u015fvuru en ge\u00e7 \u015fu tarihe kadar yap\u0131lmal\u0131d\u0131r <strong data-start=\"1147\" data-end=\"1180\">fiziksel var\u0131\u015ftan \u00f6nce<\/strong> AB g\u00fcmr\u00fck b\u00f6lgesindeki mallar\u0131n.<\/li>\n<\/ul>\n<h3 data-start=\"1225\" data-end=\"1264\"><strong data-start=\"1229\" data-end=\"1264\">3. Mallar\u0131n g\u00fcmr\u00fckte sunulmas\u0131<\/strong><\/h3>\n<p data-start=\"1265\" data-end=\"1426\">Mallar Almanya'ya ula\u015f\u0131r ula\u015fmaz (\u00f6rne\u011fin Hamburg liman\u0131nda veya Frankfurt Havaalan\u0131nda) sorumlu g\u00fcmr\u00fck idaresine teslim edilmelidir. <strong data-start=\"1404\" data-end=\"1416\">yerle\u015ftirildi<\/strong> ol.<\/p>\n<ul data-start=\"1427\" data-end=\"1622\">\n<li data-start=\"1427\" data-end=\"1538\">Bu, mallar\u0131n gerekti\u011finde g\u00fcmr\u00fck taraf\u0131ndan incelenebilmesi i\u00e7in fiziksel olarak haz\u0131r bulundurulmas\u0131 anlam\u0131na gelmektedir.<\/li>\n<li data-start=\"1539\" data-end=\"1622\">Ancak bu sunumdan sonra g\u00fcmr\u00fck prosed\u00fcrlerinden birine tabi tutulabilir.<\/li>\n<\/ul>\n<h3 data-start=\"1629\" data-end=\"1669\"><strong data-start=\"1633\" data-end=\"1669\">4. \u0130thal mallar i\u00e7in g\u00fcmr\u00fck prosed\u00fcrleri<\/strong><\/h3>\n<p data-start=\"1670\" data-end=\"1746\">Mallarla ne yap\u0131laca\u011f\u0131na ba\u011fl\u0131 olarak farkl\u0131 prosed\u00fcrler vard\u0131r:<\/p>\n<h4 data-start=\"1748\" data-end=\"1807\"><strong data-start=\"1753\" data-end=\"1807\">a) Serbest dola\u015f\u0131m i\u00e7in serbest b\u0131rakma<\/strong><\/h4>\n<ul data-start=\"1808\" data-end=\"2151\">\n<li data-start=\"1808\" data-end=\"2013\">Bu prosed\u00fcr en yayg\u0131n olan\u0131d\u0131r ve vadesi gelen \u00f6demenin yap\u0131lmas\u0131n\u0131n ard\u0131ndan mallar\u0131n m\u00fc\u015fteriye teslim edildi\u011fi anlam\u0131na gelir. <strong data-start=\"1899\" data-end=\"1932\">G\u00fcmr\u00fck vergileri ve ithalat sat\u0131\u015f vergisi<\/strong> (AB KDV) Almanya'da veya di\u011fer AB \u00fclkelerinde sat\u0131labilir.<\/li>\n<li data-start=\"2014\" data-end=\"2151\">G\u00fcmr\u00fck i\u015flemlerinden sonra mallar <strong data-start=\"2058\" data-end=\"2085\">Bir Birlik mal\u0131n\u0131n stat\u00fcs\u00fc<\/strong>Bu da AB genelinde serbest\u00e7e ticaretinin yap\u0131labilece\u011fi anlam\u0131na gelmektedir.<\/li>\n<\/ul>\n<h4 data-start=\"2153\" data-end=\"2181\"><strong data-start=\"2158\" data-end=\"2181\">b) Transit prosed\u00fcr\u00fc<\/strong><\/h4>\n<ul data-start=\"2182\" data-end=\"2455\">\n<li data-start=\"2182\" data-end=\"2455\">E\u011fer mallar ba\u015fka bir AB \u00fclkesine nakledilecekse, bu mallar s\u00f6zde <strong data-start=\"2286\" data-end=\"2310\">G\u00fcmr\u00fck transit prosed\u00fcr\u00fc<\/strong> Almanya'daki bir giri\u015f g\u00fcmr\u00fck idaresinden ba\u015fka bir AB g\u00fcmr\u00fck idaresine g\u00fcmr\u00fck vergisi veya har\u00e7 \u00f6demeksizin hemen nakledilebilir.<\/li>\n<\/ul>\n<h4 data-start=\"2457\" data-end=\"2487\"><strong data-start=\"2462\" data-end=\"2487\">c) G\u00fcmr\u00fck antrepo prosed\u00fcr\u00fc<\/strong><\/h4>\n<ul data-start=\"2488\" data-end=\"2771\">\n<li data-start=\"2488\" data-end=\"2621\">Mallar\u0131 ilk teslim ald\u0131\u011f\u0131n\u0131zda <strong data-start=\"2516\" data-end=\"2526\">ma\u011faza<\/strong>ancak bunlar\u0131 do\u011frudan piyasaya s\u00fcrmek istemiyorsan\u0131z, bunlar\u0131 bir <strong data-start=\"2599\" data-end=\"2612\">G\u00fcmr\u00fckl\u00fc depo<\/strong> Getir.<\/li>\n<li data-start=\"2622\" data-end=\"2771\">Depolama s\u0131ras\u0131nda g\u00fcmr\u00fck vergisi veya har\u00e7 al\u0131nmaz. Bunlar\u0131n yaln\u0131zca mallar serbest dola\u015f\u0131ma girdi\u011finde \u00f6denmesi gerekir.<\/li>\n<\/ul>\n<h4 data-start=\"2773\" data-end=\"2814\"><strong data-start=\"2778\" data-end=\"2814\">d) Aktif ve pasif ar\u0131tma<\/strong><\/h4>\n<ul data-start=\"2815\" data-end=\"3242\">\n<li data-start=\"2815\" data-end=\"3021\"><strong data-start=\"2817\" data-end=\"2838\">Aktif ar\u0131tma<\/strong>Mallar\u0131n\u0131z Almanya'da i\u015fleniyorsa (\u00f6rne\u011fin yeni bir \u00fcr\u00fcne d\u00f6n\u00fc\u015ft\u00fcr\u00fclen hammaddeler), g\u00fcmr\u00fck vergileri belirli ko\u015fullar alt\u0131nda ask\u0131ya al\u0131nabilir.<\/li>\n<li data-start=\"3022\" data-end=\"3242\"><strong data-start=\"3024\" data-end=\"3046\">Pasif sonland\u0131rma<\/strong>Alman \u00fcr\u00fcnlerini yurtd\u0131\u015f\u0131na g\u00f6nderir, orada i\u015flenmesini sa\u011flar ve daha sonra Almanya'ya geri ithal ederseniz, belirli ko\u015fullar alt\u0131nda g\u00fcmr\u00fck indirimi alabilirsiniz.<\/li>\n<\/ul>\n<h4 data-start=\"3244\" data-end=\"3281\"><strong data-start=\"3249\" data-end=\"3281\">e) Ge\u00e7ici kullan\u0131m<\/strong><\/h4>\n<ul data-start=\"3282\" data-end=\"3501\">\n<li data-start=\"3282\" data-end=\"3501\">E\u011fer mallar sadece <strong data-start=\"3300\" data-end=\"3313\">zaman zaman<\/strong> Almanya'ya getirildiklerinde (\u00f6rne\u011fin fuarlar veya testler i\u00e7in), Almanya'ya <strong data-start=\"3413\" data-end=\"3443\">ge\u00e7i\u0307ci\u0307 kullanim<\/strong> g\u00fcmr\u00fck vergileri veya har\u00e7lara tabi olmaks\u0131z\u0131n ithal edilebilir.<\/li>\n<\/ul>\n<h3 data-start=\"3508\" data-end=\"3551\"><strong data-start=\"3512\" data-end=\"3551\">5. ithalat vergileri (g\u00fcmr\u00fck vergileri ve har\u00e7lar)<\/strong><\/h3>\n<p data-start=\"3552\" data-end=\"3621\">Almanya'ya ithalatta genellikle a\u015fa\u011f\u0131daki \u00fccretler uygulan\u0131r:<\/p>\n<ul data-start=\"3623\" data-end=\"3994\">\n<li data-start=\"3623\" data-end=\"3736\"><strong data-start=\"3625\" data-end=\"3634\">G\u00fcmr\u00fck vergileri<\/strong>Bunlar a\u015fa\u011f\u0131dakilere ba\u011fl\u0131d\u0131r <strong data-start=\"3653\" data-end=\"3666\">G\u00fcmr\u00fck tarifesi<\/strong> AB'nin. Vergi miktar\u0131 mal koduna (HS kodu) g\u00f6re belirlenir.<\/li>\n<li data-start=\"3737\" data-end=\"3884\"><strong data-start=\"3739\" data-end=\"3762\">\u0130thalat sat\u0131\u015f vergisi<\/strong>Almanya'da katma de\u011fer vergisine e\u015fde\u011ferdir (\u015fu anda <strong data-start=\"3818\" data-end=\"3826\">19 %<\/strong> veya <strong data-start=\"3832\" data-end=\"3839\">7 %<\/strong> g\u0131da gibi belirli \u00fcr\u00fcnler i\u00e7in).<\/li>\n<li data-start=\"3885\" data-end=\"3994\"><strong data-start=\"3887\" data-end=\"3907\">\u00d6zel t\u00fcketim vergileri<\/strong>Baz\u0131 mallar (\u00f6rne\u011fin alkol, t\u00fct\u00fcn, yak\u0131tlar) ek vergilere tabidir.<\/li>\n<\/ul>\n<h3 data-start=\"4001\" data-end=\"4038\"><strong data-start=\"4005\" data-end=\"4038\">6. yasaklar ve kisitlamalar<\/strong><\/h3>\n<p data-start=\"4039\" data-end=\"4153\">T\u00fcm mallar ba\u015fka bir i\u015flem yap\u0131lmadan Almanya'ya ithal edilemez. Belirli k\u0131s\u0131tlamalar vard\u0131r, \u00f6rn:<\/p>\n<ul data-start=\"4155\" data-end=\"4461\">\n<li data-start=\"4155\" data-end=\"4234\"><strong data-start=\"4157\" data-end=\"4173\">Yemek<\/strong>Kat\u0131 AB hijyen y\u00f6netmeliklerine uygun olmal\u0131d\u0131r.<\/li>\n<li data-start=\"4235\" data-end=\"4313\"><strong data-start=\"4237\" data-end=\"4262\">T\u0131bbi \u00fcr\u00fcnler<\/strong>: Genellikle yetkilendirme veya sertifikasyon gerektirir.<\/li>\n<li data-start=\"4314\" data-end=\"4384\"><strong data-start=\"4316\" data-end=\"4345\">Kimyasallar ve tehlikeli mallar<\/strong>AB y\u00f6netmeliklerine uygun olmal\u0131d\u0131r.<\/li>\n<li data-start=\"4385\" data-end=\"4461\"><strong data-start=\"4387\" data-end=\"4407\">Bitkiler ve Hayvanlar<\/strong>Bu mallar\u0131n \u00e7o\u011fu \u00f6zel izinler gerektirmektedir.<\/li>\n<\/ul>\n<p data-start=\"4463\" data-end=\"4603\">Gecikmelerden veya para cezalar\u0131ndan ka\u00e7\u0131nmak i\u00e7in \u00fcr\u00fcn\u00fcn\u00fcze \u00f6zel ithalat d\u00fczenlemeleri hakk\u0131nda \u00f6nceden bilgi edinmeniz tavsiye edilir.<\/p>\n<h3 data-start=\"4610\" data-end=\"4649\"><strong data-start=\"4614\" data-end=\"4649\">7. m\u00fcteakip g\u00fcmr\u00fck kontrolleri<\/strong><\/h3>\n<p data-start=\"4650\" data-end=\"4928\">G\u00fcmr\u00fck i\u015flemlerinden sonra bile, mallar\u0131n\u0131z hala <strong data-start=\"4723\" data-end=\"4749\">daha sonra kontrol edildi<\/strong> yap\u0131l\u0131r. Usuls\u00fczl\u00fckler tespit edilirse (\u00f6rne\u011fin, de\u011ferin veya mallar\u0131n yanl\u0131\u015f beyan edilmesi), bu durum a\u015fa\u011f\u0131dakilere yol a\u00e7abilir <strong data-start=\"4865\" data-end=\"4920\">Ek talepler, cezalar veya m\u00fcsadere<\/strong> Gel.<\/p>\n<h3 data-start=\"3508\" data-end=\"3551\"><\/h3>","protected":false},"excerpt":{"rendered":"<p>1. Anmeldung der Waren beim Zoll Bevor Waren nach Deutschland importiert werden k\u00f6nnen, m\u00fcssen sie beim deutschen Zoll angemeldet werden. Dies geschieht elektronisch \u00fcber das ATLAS-System (Automatisiertes Tarif- und Lokales [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,155],"tags":[],"class_list":["post-12084","post","type-post","status-publish","format-standard","hentry","category-waren-nach-deutschland-exportieren-welche-zollverfahren-gelten","category-zoll-importverfahren"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12084","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/comments?post=12084"}],"version-history":[{"count":2,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12084\/revisions"}],"predecessor-version":[{"id":12086,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12084\/revisions\/12086"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/media?parent=12084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/categories?post=12084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/tags?post=12084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}