{"id":12091,"date":"2025-03-04T09:59:33","date_gmt":"2025-03-04T09:59:33","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12091"},"modified":"2025-03-04T09:59:33","modified_gmt":"2025-03-04T09:59:33","slug":"zollfreigrenzen-und-befreiungen-wann-faellt-keine-einfuhrsteuer-an","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/tr\/zollfreigrenzen-und-befreiungen-wann-faellt-keine-einfuhrsteuer-an\/","title":{"rendered":"G\u00fcmr\u00fck vergisi muafiyetleri ve istisnalar\u0131: Ne zaman ithalat vergisi \u00f6denmez?"},"content":{"rendered":"

Ne zaman ithalat vergisi \u00f6denmez? - G\u00fcmr\u00fck vergisi muafiyetleri ve istisnalar\u0131<\/strong><\/h3>\n

Baz\u0131 durumlarda, Almanya'ya yap\u0131lan ithalatlar ithalat sat\u0131\u015f vergisi ve\/veya g\u00fcmr\u00fck vergilerinden muaf<\/strong>. Bu, a\u015fa\u011f\u0131daki gibi fakt\u00f6rlere ba\u011fl\u0131d\u0131r mallar\u0131n de\u011feri, mallar\u0131n t\u00fcr\u00fc, men\u015fe \u00fclkesi ve kullan\u0131m amac\u0131<\/strong> dan.<\/p>\n

1. Muafiyet s\u0131n\u0131rlar\u0131n\u0131n alt\u0131ndaki mallar\u0131n de\u011feri<\/strong><\/h3>\n

Mallar\u0131n de\u011ferine ba\u011fl\u0131 olarak Vergiden muaf veya indirimli oranlar<\/strong>:<\/p>\n

a) D\u00fc\u015f\u00fck de\u011ferli mallar\u0131n ithalat\u0131 (150 \u20ac'ya kadar)<\/strong><\/h4>\n
    \n
  • Mallar ile 150 \u20ac'ya kadar de\u011fer<\/strong> vard\u0131r g\u00fcmr\u00fcks\u00fcz<\/strong>ama ithalat sat\u0131\u015f vergisinin (EUSt) \u00f6denmesi gerekir<\/strong>.<\/li>\n
  • Dikkat:<\/strong> Temmuz 2021'den bu yana, 22 Avro'nun alt\u0131ndaki mallar i\u00e7in art\u0131k genel KDV muafiyeti bulunmamaktad\u0131r.<\/li>\n<\/ul>\n

    b) 45 \u20ac'ya kadar hediye g\u00f6nderileri<\/strong><\/h4>\n
      \n
    • \u00d6zel \u015fah\u0131slar \u015funlar\u0131 yapabilir Hediyeler<\/strong> \u00fc\u00e7\u00fcnc\u00fc bir \u00fclkeden (AB \u00fcyesi olmayan) Almanya'ya.<\/li>\n
    • Mallar\u0131n de\u011ferine kadar 45 \u20ac<\/strong> vard\u0131r G\u00fcmr\u00fck vergileri ve ithalat sat\u0131\u015f vergisi<\/strong> Serbest b\u0131rak\u0131ld\u0131.<\/li>\n
    • Mallar \u015fu \u015fekilde olabilir ticari olmayan<\/strong> (yani \u00f6deme kar\u015f\u0131l\u0131\u011f\u0131 sat\u0131n alma yok).<\/li>\n
    • Alkol, t\u00fct\u00fcn ve parf\u00fcm \u00f6zel miktar k\u0131s\u0131tlamalar\u0131na tabidir.<\/li>\n<\/ul>\n

      2. Vergi muafiyeti olan mallar<\/strong><\/h3>\n

      Belirli mal t\u00fcrleri \u0130thalat vergisinden muaf<\/strong>\u00d6rne\u011fin:<\/p>\n

        \n
      • Diplomatik sevkiyatlar<\/strong>El\u00e7ilikler ve uluslararas\u0131 kurulu\u015flar i\u00e7in mallar.<\/li>\n
      • T\u0131bbi malzemeler<\/strong>K\u00e2r amac\u0131 g\u00fctmeyen kurulu\u015flar taraf\u0131ndan tan\u0131t\u0131l\u0131rsa.<\/li>\n
      • E\u011fitim ve ara\u015ft\u0131rma \u00fcr\u00fcnleri<\/strong>Belirli ko\u015fullar alt\u0131nda \u00fcniversiteler veya laboratuvarlar i\u00e7in.<\/li>\n<\/ul>\n

        3. iade edilen mallar y\u00f6netmeli\u011fi - daha \u00f6nce ihra\u00e7 edilmi\u015f mallar<\/strong><\/h3>\n

        Mallar orijinal olarak AB'den geliyor ve Almanya'ya g\u00f6nderiliyorsa d\u00f6n\u00fc\u015f<\/strong>yapabilirler ithalat vergisiz<\/strong> ne zaman olaca\u011f\u0131n\u0131:<\/p>\n

          \n
        • Orijinal d\u0131\u015fa aktarma atan\u0131r (\u00f6rn. \u0130hracat beyannamesi<\/strong>).<\/li>\n
        • Mallar de\u011fi\u015fmedi<\/strong> \u00f6yleydi.<\/li>\n
        • Yeniden ithalat belirli bir s\u00fcre i\u00e7inde ger\u00e7ekle\u015fir.<\/li>\n<\/ul>\n

          4. Vergi muafiyeti i\u00e7in g\u00fcmr\u00fck prosed\u00fcr\u00fc<\/strong><\/h3>\n

          Normal bir vergi veya g\u00fcmr\u00fck muafiyeti uygulanm\u0131yorsa, \u00f6zel g\u00fcmr\u00fck prosed\u00fcrleri vard\u0131r:<\/p>\n

          a) Ge\u00e7ici kullan\u0131m<\/strong><\/h4>\n
            \n
          • E\u011fer bir \u00fcr\u00fcn sadece zaman zaman<\/strong> Almanya'ya gelirse (\u00f6rne\u011fin ticaret fuarlar\u0131 veya test ama\u00e7l\u0131) ithalat vergileri olmadan<\/strong> tan\u0131t\u0131lacak.<\/li>\n
          • Bir g\u00fcvenlik depozitosu gerekebilir.<\/li>\n<\/ul>\n

            b) G\u00fcmr\u00fck antrepo prosed\u00fcr\u00fc<\/strong><\/h4>\n
              \n
            • Mallar bir depoda saklanabilir G\u00fcmr\u00fckl\u00fc depo<\/strong> ithalat vergileri \u00f6denmeksizin depolanabilir.<\/li>\n
            • G\u00fcmr\u00fck vergileri ve har\u00e7lar sadece AB i\u00e7inde sat\u0131lmak \u00fczere \u00e7\u0131kar\u0131ld\u0131klar\u0131nda al\u0131nmaktad\u0131r.<\/li>\n<\/ul>\n

              c) Aktif ar\u0131tma<\/strong><\/h4>\n
                \n
              • E\u011fer mallar \u0130\u015fleme<\/strong> ve daha sonra tekrar ihra\u00e7 edilirse, g\u00fcmr\u00fck vergileri ve ithalat KDV'si ask\u0131ya al\u0131nabilir.<\/li>\n<\/ul>\n

                5. belirli ki\u015fi gruplar\u0131 i\u00e7in \u00f6zel d\u00fczenlemeler<\/strong><\/h3>\n

                Baz\u0131 insan gruplar\u0131n\u0131n \u00f6zel vergi muafiyetleri vard\u0131r:<\/p>\n

                  \n
                • Nakliye mallar\u0131:<\/strong> Almanya'ya ta\u015f\u0131nan ki\u015filer ki\u015fisel m\u00fclklerini devredebilirler g\u00fcmr\u00fcks\u00fcz ve vergisiz<\/strong> tan\u0131tmak.<\/li>\n
                • Seyahat hat\u0131ralar\u0131:<\/strong> AB \u00fcyesi olmayan \u00fclkelerden gelen yolcular\u0131n a\u015fa\u011f\u0131daki mallar\u0131 getirmelerine izin verilir ki\u015fisel bagaj<\/strong> kadar 430 \u20ac (hava\/deniz yolculu\u011fu) veya 300 \u20ac (kara yolculu\u011fu)<\/strong> vergiden muaf.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

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