İÇİNDEKİLER


BİRİNCİ KISIM

GÜMRÜK KAVRAMI VE GÜMRÜK VERGİLERİ

(TEORİ VE UYGULAMA)


BİRİNCİ BÖLÜM

GÜMRÜKLER VE GÜMRÜK KAVRAMI


İKİNCİ BÖLÜM

GÜMRÜK VERGİLERİ


I-  TANIMLAMA                                                                                                                                                                         4

II- GÜMRÜK VERGİLERİNİN NİTELİKLERİ                                                                                                                           8

1- AMAÇ                                                                                                                                                                                       8

2- GÜMRÜK VERGİLERİNİN NİTELİK VE ÖZELLİKLERİ                                                                                                    8

3- GÜMRÜK VERGİLERİ VERGİ USUL KANUNU KAPSAMI DIŞINDA KALMAKTADIR                                         9

III- GÜMRÜK VERGİSİNİN ÇEŞİTLERİ (TÜRLER)                                                                                                               10

1- Spesifik Gümrük Vergileri                                                                                                                                                       12

2- Advalorem Gümrük Vergileri                                                                                                                                                 13

3- Bileşik Gümrük Vergileri                                                                                                                                                         14

IV- MODERN VERGİ TASNİFİNDE GÜMRÜK VERGİLERİNİN YERİ                                                                               14

1- Tüketim Etkisi (Consumption Effect)                                                                                                                                   17

2- Üretim Etkisi (Production Effect)                                                                                                                                          17

3- Gelir Etkisi (Revenueı Effect)                                                                                                                                                 17

4- Ticaret Etkisi (Trade Effect)                                                                                                                                                   17

5- Yeniden Dağılım Etkisi (Redistribution Effect)                                                                                                                   17

VI- GÜMRÜK VERGİLERİNİN YANSIMASI-TEORİK MODEL                                                                                          18


ÜÇÜNCÜ BÖLÜM

GÜMRÜK VERGİLERİNİN TARİHÇESİ


I- DÜNYA’DA                                                                                                                                                                             20

II- OSMANLI İMPARATORLUĞU                                                                                                                                          21

III- GÜMRÜK VERGİSİ VE KAPİTÜLÂSYONLAR                                                                                                               23

IV- CUMHURİYET DÖNEMİ                                                                                                                                                    24

V- AB- TÜRKİYE GÜMRÜK BİRLİĞİ DÖNEMİ                                                                                                                    25

DÖRDÜNCÜ BÖLÜM

GÜMRÜK TEŞKİLATI


I- OSMANLI İMPARATORLUĞU                                                                                                                                           27

II- CUMHURİYET DÖNEMİ                                                                                                                                                      28

- Birinci Kısımla İlgili Özel Bibliyografya                                                                                                                                  30


İKİNCİ KISIM

GÜMRÜK KANUNU’NUN GETİRDİĞİ

YENİLİK VE KAVRAMLAR


BİRİNCİ BÖLÜM

GÜMRÜK KANUNU’NUN GETİRDİĞİ

YENİLİK VE DEĞİŞİKLİKLER


I- KANUN’UN GEREKÇESİNDE YER ALAN KONULAR                                                                                                   35

II- DİĞER YENİLİKLER                                                                                                                                                              37


İKİNCİ BÖLÜM

GÜMRÜK KANUNU’NUN GETİRDİĞİ

YENİ DEYİM VE KAVRAMLAR


I- GÜMRÜKLERLE İLGİLİ GENEL DEYİM VE KAVRAMLAR                                                                                           40

1- Gümrük                                                                                                                                                                                      40

2- Gümrük Hattı                                                                                                                                                                            40

3- Gümrük Bölgesi                                                                                                                                                                       41

4- Türkiye Cumhuriyeti Gümrük Bölgesinde Yerleşik Kişi                                                                                                    41

5- Gümrük Yönetimi İle İlgili Deyimler                                                                                                                                      41

II- GÜMRÜK KANUNU İÇİNDE GEÇEN YASAL VE TEKNİK TERİMLER                                                                      42

1- Gümrük Vergisi                                                                                                                                                                        42

2- Gümrük Yükümlülüğü                                                                                                                                                             43

3- Yükümlü                                                                                                                                                                                    44

4- Eşya                                                                                                                                                                                           44

5- Gümrük Beyanı                                                                                                                                                                        44

6- Beyan Sahibi                                                                                                                                                                            45

7- Serbest Dolaşıma Giriş                                                                                                                                                            45

8- Gümrük Gözetimi                                                                                                                                                                      45

9- Gümrük Denetimi                                                                                                                                                                     46

10- Gümrük Rejimi                                                                                                                                                                        46

11- Gümrük Düzeni                                                                                                                                                                      47

12- Antrepo                                                                                                                                                                                  47

13- Elleçleme                                                                                                                                                                                 48

14- Gümrük İşlemlerinin Bitirilmesi                                                                                                                                            48

III- GÜMRÜK VERGİLERİ İLE İLGİLİ DEYİM VE KAVRAMLAR                                                                                      48

- İkinci Kısımla İlgili Özel Bibliyografya                                                                                                                                   49


ÜÇÜNCÜ KISIM

AB- TÜRKİYE GÜMRÜK BİRLİĞİ

(TEORİ VE UYGULAMA)


BİRİNCİ BÖLÜM

GÜMRÜK BİRLİĞİNİN

TEORİK TEMELİ VE YAPISI


I- TERMİNOLOJİ                                                                                                                                                                         53

II- TANIMLAMALAR                                                                                                                                                               53

III- TÜRLERİ                                                                                                                                                                                55

IV- TARİHSEL GELİŞME                                                                                                                                                           56

1- Doktrindeki Gelişme                                                                                                                                                                57

2- Uygulamadaki Gelişme                                                                                                                                                           58

3- Uygulamada Gümrük Birliği Kavramı                                                                                                                                   59

4- Gümrük Birliği-Serbest Ticaret Bölgesi                                                                                                                                59

V- GÜMRÜK BİRLİĞİNİN ETKİLERİ                                                                                                                                       60

1- Statik Etkiler                                                                                                                                                                             62

a- Ticaret Hacmini Artırma (Trade Creation)                                                                                                                           62

b- Ticareti Saptırma (Trade Diversion)                                                                                                                                     63

c- Ticari Genişletici (Trade Expansion)                                                                                                                                     64

2- Dinamik Etkiler                                                                                                                                                                         64


İKİNCİ BÖLÜM

AB İLE GERÇEKLEŞTİRİLEN GÜMRÜK BİRLİĞİ


I- YASAL ÇERÇEVE                                                                                                                                                                   65

1- ANKARA ANLAŞMASI                                                                                                                                                      65

2- GÜMRÜK BİRLİĞİ                                                                                                                                                                  66

3- KATMA PROTOKOL                                                                                                                                                            67

II- AB-TÜRKİYE ORTAKLIK KONSEYİNİN 36. DÖNEM TOPLANTI KARARLARI

(1/95  VE 2/95)                                                                                                                                                                              69

1- AET-Türkiye Ortaklık Konseyi Kararı-1/95                                                                                                                         70

2- AET-Türkiye Ortaklık Konseyi Kararı-2/95                                                                                                                         71

ÜÇÜNCÜ BÖLÜM

ÖRGÜT SORUNU

I- AB TÜRKİYE ORTAKLIK KONSEYİ                                                                                                                                  73

II- AT-TÜRKİYE GÜMRÜK İŞBİRLİĞİ KOMİTESİ                                                                                                              73

III- AB GENEL SEKRETERLİĞİ                                                                                                                                                 73

- Üçüncü Kısımla İlgili Özel Bibliyografya                                                                                                                               75


DÖRDÜNCÜ KISIM

4458 SAYILI YENİ GÜMRÜK KANUNU


I- GÜMRÜK KANUNLARI İLE İLGİLİ YASAL DÜZENLEMENİN KRONOLOJİK SEYRİ                                             79

1- 11 Nisan 1334 (1918) Sayılı Gümrük Kanunnamesi                                                                                                             79

2- 02.05.1949 Tarih ve 5383 Sayılı Gümrük Kanunu                                                                                                                80

3- 09.07.1972 Tarih ve 1615 Sayılı Gümrük Kanunu                                                                                                                80

4- 27.10.1999 Tarih ve 4458 Sayılı Gümrük Kanunu                                                                                                                80

II- TÜRKİYE GÜMRÜK REFORMUNUN TARİHÇESİ                                                                                                         81

III- GÜMRÜK KANUNU GEREKÇESİ                                                                                                                                     82

IV- GÜMRÜK KANUNU’NUN KAPSAMI                                                                                                                             82

V- 4458 SAYILI GÜMRÜK KANUNU’NUN GENEL YAPISI                                                                                               83

VI- YENİ GÜMRÜK KANUNU’NUN BAŞLICA ÖZELLİKLERİ                                                                                         85

1- Gümrük Kanunu Bir Uyum Yasasıdır                                                                                                                                   85

2- Gümrük Kanunu Geniş Kapsamlı Bir Çerçeve Yasasıdır                                                                                                   86

3- Gümrük Kanunu Esas İtibariyle Bir Vergi Kanunudur                                                                                                       86

4- Gümrük Rejimleri Yeni Baştan Düzenlenmiştir                                                                                                                    86

- Dördüncü Kısımla İlgili Özel Bibliyografya                                                                                                                           87


BEŞİNCİ KISIM

GÜMRÜK YÖNETMELİĞİ

I- YASAL DAYANAK                                                                                                                                                               90

II- AMAÇ                                                                                                                                                                                     90

III- İÇERİK                                                                                                                                                                                    91

IV- YÜRÜRLÜKTEN KALDIRILAN HÜKÜMLER                                                                                                                93

V- YÜRÜRLÜK                                                                                                                                                                            94

VI- GENEL DEĞERLENDİRME                                                                                                                                                  94

- Beşinci Kısımla İlgili Özel Bibliyografya                                                                                                                                95


ALTINCI KISIM

GÜMRÜK GİRİŞ TARİFE CETVELİ


I- GÜMRÜK REFORMU ORTAMINDA YENİ GÜMRÜK GİRİŞ TARİFE CETVELİ                                                       98

II- GÜMRÜK TARİFE CETVELLERİNİN EVRİMİ                                                                                                                 99

1- Terminoloji                                                                                                                                                                              100

2- Tanımlama                                                                                                                                                                               100

3- Çeşitleri                                                                                                                                                                                    102

III- YASAL DAYANAK                                                                                                                                                            104

1- 14.05.1964 Tarih ve 474 Sayılı Gümrük Giriş Tarife Cetveli Hakkında Kanun                                                                105

2- 4458 Sayılı Gümrük Kanunu                                                                                                                                                  107

3- Gümrük Yönetmeliği                                                                                                                                                               110

4- AB-Türkiye 36. Ortaklık Konseyinde Alınan 1/95 Sayılı Karar                                                                                       111

5- Gümrük Tarife Cetveli İzahnamesi                                                                                                                                       111

6- Gümrük Tarifesinin Kullanılması                                                                                                                                          112

7- Gümrük Tarife Cetveli İle İlgili Özel Deyimler                                                                                                                       

IV- GÜMRÜK GENEL TEBLİĞİ SIRA NO: 2 (TARİFE) EKİ YENİ GÜMRÜK GİRİŞ TARİFE

CETVELİ                                                                                                                                                                                      113

1- Gümrük Genel Tebliği (Tarife) Sıra No: 2                                                                                                                            114

2- Açıklamalar                                                                                                                                                                              114

3- Ölçü Birimleri                                                                                                                                                                           116

4- Kısaltmalar                                                                                                                                                                               117

5- Tarifenin Yorumu İle İlgili Genel Kurallar                                                                                                                           118

6- Fasıl 1-97’yi Oluşturan Tarife Cetvelleri                                                                                                                             120

7- Gümrük Giriş Tarife Cetvelinden Örnek Bir Sahife                                                                                                            131

- Altıncı Kısımla İlgili Özel Bibliyografya                                                                                                                                132


YEDİNCİ KISIM

GÜMRÜK VERGİLERİ AÇISINDAN İTHALAT REJİMİ KARARI


I- 20.12.1995 TARİH VE 95/7606 SAYILI İTHALAT REJİMİ KARARI VE EKLERİ                                                        134

II- İTHALAT REJİMİ KARARININ ÜÇ İŞLEVİ                                                                                                                    136

1- İthalat Rejimi Kararı Dış Ticaret Politikasının En Önemli Araçlarından Biridir                                                              136

2- Gümrük Vergisi Oranları İthalat Rejimi Kararı İle Belirlenmektedir                                                                                  136

3- İthalat Rejimi Kararı Gümrük Birliğine Uyumu Sağlayan Bir Yasal Düzenlemedir                                                        136

III- 2001 YILINDA UYGULANACAK OLAN İTHALAT REJİMİ KARARI                                                                     137

1- Kararname Metni                                                                                                                                                                    138

2- Gümrük Vergileri ve Toplu Konut Fonu                                                                                                                             138

3- Rejim Kararına Bağlı Listeler                                                                                                                                                 139

4- Kısaltmaların Açıklaması                                                                                                                                                       141

5- En Az Gelişmiş Ülkeler Listesi                                                                                                                                              141

6- Gümrük Vergisi Askıya Alınan Mallar Listesi                                                                                                                    142

7- 2001 Yılı İthalat Rejimi Kararına Bağlı 19 Tebliğ                                                                                                                143

8- Gümrük Vergilerinin Hesaplanmasına İlişkin Bir Örnek                                                                                                    145

9- 2001 Yılı İthalat Rejimi Kararının Genel Değerlendirilmesi                                                                                                146

- Yedinci Kısımla İlgili Özel Bibliyografya                                                                                                                               148


SEKİZİNCİ KISIM

GÜMRÜKLERLE İLGİLİ YARDIMCI MEVZUAT


I- GÜMRÜKLERLE İLGİLİ BAKANLAR KURULU KARARLARI                                                                                    150

II- GÜMRÜKLERLE İLGİLİ YÖNETMELİKLER                                                                                                                    152

III- GÜMRÜKLERLE İLGİLİ TEBLİĞLER                                                                                                                               153

1- Gümrük Genel Tebliği-Giriş Rejimi İle İlgili                                                                                                                         154

2- Gümrük Vergilerinden Muafiyet ve İstisna Tanınacak Haller Hakkında

Karara İlişkin Tebliğler                                                                                                                                                               154

3- Gümrük Kanunu’nun Bazı Maddelerinin Uygulanması Hakkında

Karara İlişkin Tebliğler                                                                                                                                                               155

4- Gümrük Antrepoları Açılması ve İşletilmesine İlişkin Usul ve Esaslara İlişkin Tebliğler                                            155

5- Gümrük Mevzuatının Uygulanmasına İlişkin Tebliğler                                                                                                    156

6- Gümrük Tarife Cetveli İle İlgili Tebliğler                                                                                                                             158

IV- MEVZUAT DİZİNİ                                                                                                                                                              158

- Sekizinci Kısımla İlgili Özel Bibliyografya                                                                                                                             160


DOKUZUNCU KISIM

GÜMRÜK VERGİLERİNİN TÜRK VERGİ SİSTEMİ İÇİNDEKİ YERİ


I- İDARİ AÇIDAN VERGİ AYIRIMI                                                                                                                                       161

II- VERGİ İCRA HUKUKU VE GÜMRÜK VERGİLERİ                                                                                                         162

III- GÜMRÜK VERGİLERİNİN VERGİ GELİRLERİ İÇİNDEKİ YERİ                                                                                   163

1- Gümrüklerde Alınan Vergiler Hasılatı                                                                                                                                  166

2- Dış Ticaretten Alınan Vergilerin Konsolide Bütçe Gelirleri İçindeki Payı                                                                      167

3- Dış Ticaretten Alınan Vergilerin Toplam Vergi Hasılatı İçindeki Payı                                                                            168

4- Toplam Vergi Hasılatı İçinde Gümrük Vergisinin Payı                                                                                                      170

- Dokuzuncu Kısımla İlgili Özel Bibliyografya                                                                                                                        172


ONUNCU KISIM

GÜMRÜK YÜKÜMLÜLÜĞÜ


I- VERGİ MÜKELLEFİYETİ                                                                                                                                                      173

II- GÜMRÜK YÜKÜMLÜLÜĞÜ                                                                                                                                              174

III- GÜMRÜK YÜKÜMLÜLÜĞÜNÜN İÇERİĞİ                                                                                                                     176

IV- GÜMRÜK KANUNU’NUN VERGİLEMEYE AİT HÜKÜMLERİ                                                                                  177

V- GÜMRÜK KANUNU’NUN USULE AİT HÜKÜMLERİ                                                                                                  177

1- Sürelerin Hesabı                                                                                                                                                                     178

2- Gümrük Mahremiyeti                                                                                                                                                             179

3- Bilgi Verme Yükümlülüğü                                                                                                                                                      179

4- Belge ve Bilgi Saklama Yükümlülüğü                                                                                                                                  180

5- Basitleştirilmiş Usül                                                                                                                                                               181

6- Gümrük İdaresinden Karar ve Bilgi İsteme Yöntemi                                                                                                         181

7- Zamanaşımı                                                                                                                                                                             182

8- Mücbir Sebep                                                                                                                                                                         182

IV- GÜMRÜK YÜKÜMLÜLÜĞÜNÜN MADDİ VERGİ BORCU İLE İLGİLİ KISMI                                                        182

- Onuncu Kısımla İlgili Özel Bibliyografya                                                                                                                              182


ONBİRİNCİ KISIM

GÜMRÜKLERLE İLGİLİ İDARİ, TEKNİK

VERGİCİLİK DEYİM VE KAVRAMLARI


GİRİŞ                                                                                                                                                                                            183

I- ÇEKİRDEK-ANA KAVRAM: GÜMRÜK YÜKÜMLÜLÜĞÜ                                                                                          184

II- GÜMRÜK ÖRGÜTÜ VE GÜMRÜK İDARESİ İLE İLGİLİ DEYİM VE KAVRAMLAR                                               185

1- Bakanlık                                                                                                                                                                                   185

2- Müsteşarlık                                                                                                                                                                             185

3- Gümrük İdaresi veya Gümrük İdareleri                                                                                                                                185

4- Gümrük Bölgesi veya Türkiye Gümrük Bölgesi                                                                                                                 185

5- İdare Amiri                                                                                                                                                                               185

6- Gümrük Denetimi                                                                                                                                                                    186

7- Gümrük Gözetimi                                                                                                                                                                     186

III- GÜMRÜK VERGİLERİ İLE İLGİLİ DOLAYLI KAVRAMLAR                                                                                      186

1- Gümrük Statüsü                                                                                                                                                                      186

2- Gümrük Vergileri                                                                                                                                                                     187

3- İthalat Vergileri                                                                                                                                                                       187

4- İhracat Vergileri                                                                                                                                                                      187

5- Kişi                                                                                                                                                                                           187

6- Türkiye Cumhuriyeti Gümrük Bölgesinde Yerleşik Kişi                                                                                                   187

7- Kanun                                                                                                                                                                                      187

8- Karar                                                                                                                                                                                         188

9- Gümrük Rejimi                                                                                                                                                                         188

10- Rejim Hak Sahibi                                                                                                                                                                   188

11- Eşya                                                                                                                                                                                        189

12- Eşyanın Gümrükçe Onaylanmış Bir İşlem veya Kullanıma Tabi Tutulması                                                                 189

13- Eşyanın Gümrüğe Sunulması                                                                                                                                              189

14- Eşyanın Teslimi                                                                                                                                                                    189

15- Serbest Dolaşıma Giriş                                                                                                                                                         189

16- Serbest Dolaşımda Bulunan Eşya                                                                                                                                      190

17- Gümrük Beyanı                                                                                                                                                                     190

18- Beyan Sahibi                                                                                                                                                                         190

19- İzin Hak Sahibi                                                                                                                                                                      191

20- Elleçleme                                                                                                                                                                                191

21- Gümrük Müşavirleri                                                                                                                                                             192

IV- YASA’NIN 3. MADDESİNDE YER ALMAYAN DEYİM VE KAVRAMLAR                                                           192

V- GÜMRÜK VERGİLERİ İLE İLGİLİ TEKNİK DEYİM VE KAVRAMLAR                                                                      193

1- Varış Ülkesi Prensibi                                                                                                                                                              193

2- En Çok Kayırılan Ülke Kuralı                                                                                                                                                194

3- Misilleme (Retaliation)                                                                                                                                                           194

4- Anti-Damping Vergi veya Dampinge Karşı Vergi                                                                                                             195

5- Karşı Koyucu Vergiler (Countervailing Duties)                                                                                                                195

6- Telafi Edici (Giderici) Vergi (Compesatory Tax)                                                                                                                 196

7- Tarife Dışı Engeller (Non-Tarife Barriers)                                                                                                                           196

a- Standartlar Koyma                                                                                                                                                                 197

b- İhale Kuralları                                                                                                                                                                         197

c- İdari Tedbirler                                                                                                                                                                         197

- Onbirinci Kısımla İlgili Özel Bibliyografya                                                                                                                            197


ONİKİNCİ KISIM

GÜMRÜK VERGİSİNİN SİSTEMATİK AÇIKLAMASI


GİRİŞ                                                                                                                                                                                            199

I- AMAÇ                                                                                                                                                                                      200

II- KONU-GÜMRÜK VERGİLERİNİN KONUSU                                                                                                                   201

III- YÜKÜMLÜ-GÜMRÜK VERGİSİNDE YÜKÜMLÜ                                                                                                         202

IV- GÜMRÜK VERGİLERİNDE SORUMLU                                                                                                                           204

V- MATRAH-GÜMRÜK VERGİLERİNDE MATRAH                                                                                                         206

VI- VERGİYİ DOĞURAN OLAY                                                                                                                                               209

VII- GÜMRÜK VERGİSİNDE MUAFİYET VE İSTİSNALAR                                                                                              211

1- 13.12.2000 Tarih ve 2000/53 Sayılı Bakanlar Kurulu Kararı                                                                                              218

2- Gümrük Müsteşarlığınca Yayımlanan Tebliğler                                                                                                                 218

VIII- GÜMRÜK VERGİLERİNDE ORAN VE TARİFE                                                                                                           220

IX- GÜMRÜK VERGİLERİNİN TARHI                                                                                                                                   225

X- GÜMRÜK VERGİLERİNİN TEBLİĞİ                                                                                                                                  232

XI- GÜMRÜK VERGİSİNİN TAHAKKUKU                                                                                                                          233

XII- GÜMRÜK VERGİLERİNİN TAHSİL ÖDEME                                                                                                                235

XIII- GÜMRÜK VERGİLERİNDE TEMİNAT                                                                                                                         236

XIV- GÜMRÜK YÜKÜMLÜLÜĞÜN SONA ERMESİ                                                                                                          238

- Onikinci Kısımla İlgili Özel Bibliyografya                                                                                                                             241


ONÜÇÜNCÜ KISIM

GÜMRÜK VERGİLERİNİN GERİ VERİLMESİ VEYA KALDIRILMASI


I- TARİHSEL SÜREÇ REDD-İ RÜSUM VEYA “DRAWBACK”                                                                                        244

II- KONUNUN VERGİ USUL KANUNU İÇİNDE DÜZENLEME BİÇİMİ                                                                          245

III- GÜMRÜK VERGİLERİNİN GERİ VERİLMESİ VEYA KALDIRILMASI                                                                      246

1- Yasal Tanımlamalar                                                                                                                                                                246

a- Geri Verme                                                                                                                                                                               247

b- Kaldırma                                                                                                                                                                                  247

IV- GÜMRÜK VERGİLERİNİN GERİ VERİLMESİ VEYA KALDIRILMASI HALLERİ                                                   248

V- GERİ VERME VEYA KALDIRMADA İZLENEN BÜROKRATİK SÜREÇ                                                                   249

1- Başvuru                                                                                                                                                                                   249

2- Talep Formunun Doldurulması                                                                                                                                            249

3- Başvurunun Kabulü                                                                                                                                                              250

4- Karar Aşaması                                                                                                                                                                        250

5- Deftere Kayıt                                                                                                                                                                           250

6- Faiz Uygulaması                                                                                                                                                                     250

VI- GERİ VERME VE İADEDE GÜMRÜK İDARELERİNİN YETKİLERİ                                                                           251

- Onüçüncü Kısımla İlgili Özel Bibliyografya                                                                                                                         252


ONDÖRDÜNCÜ KISIM

GÜMRÜK VERGİLERİ UYGULAMASINDA

BİLGİ İSTEME VE KARAR YÖNTEMİ


I- ÖZELGE (MUKTEZA) KAVRAMI                                                                                                                                      254

II- YASAL DÜZENLEME                                                                                                                                                          255

III- GÜMRÜK MEVZUATININ UYGULANMASINA İLİŞKİN KARAR YÖNTEMİ                                                      256

1- Tanımlama                                                                                                                                                                               256

2- Kararın Alınması                                                                                                                                                                     257

3- Kararın Değiştirilmesi veya İptali                                                                                                                                         258

4- Kararlara Karşı İtiraz Yolu                                                                                                                                                     259

IV- KİŞİLERİN GÜMRÜK İDARESİNDEN BİLGİ TALEP ETMESİ                                                                                   259

1- Tanımlama                                                                                                                                                                               259

2- Bilgi İstemenin Yöntemi ve Koşulları                                                                                                                                  259

3- Çeşitleri                                                                                                                                                                                    260

4- BTB’nin Verilmesi ve Kullanılması                                                                                                                                      260

5- BTB’sinin Hukuki Sonuçları                                                                                                                                                 261

- Ondördüncü Kısımla İlgili Özel Bibliyografya                                                                                                                     262

ONBEŞİNCİ KISIM

GÜMRÜK SUÇ VE CEZALARI

GİRİŞ                                                                                                                                                                                            263

I- GÜMRÜK KANUNU KAPSAMINA GİREN SUÇ VE CEZALAR                                                                                  263

1- İdari Cezalar                                                                                                                                                                             264

2- Ceza Mahkemelerince Yargılanacak Suçlara İlişkin Cezalar                                                                                             264

II- 4458 SAYILI YASANIN GÜMRÜK CEZALARINI DÜZENLEME YÖNTEMİ                                                            265

1- Gümrük Cezaları İle İlgili Genel Hüküm ve İlkeler                                                                                                              265

2- Vergi Kaybına Neden Olan İşlemlere Uygulanacak Cezalar                                                                                            265

3- Usulsüzlüklere İlişkin Ceza Hükümleri                                                                                                                                265

4- Gümrük Yönetmeliği İçinde Yer Alan Hükümler                                                                                                                266

III- GÜMRÜK CEZALARININ TANIMI, NİTELİKLERİ VE ÇEŞİTLERİ                                                                           266

1- Gümrük Cezalarının Tanımı                                                                                                                                                   267

2- Gümrük Cezalarının Çeşitleri                                                                                                                                                 267

3- Gümrük Cezalarının Nitelikleri                                                                                                                                               267

IV- GÜMRÜK CEZALARININ KESİLMESİNDE ÖN KOŞULLAR                                                                                    269

1- Gümrük Cezası Ancak Vergi Tahakkukunun Kesinleşmesinden Sonra Kesilebilecektir                                             269

2- Gümrük Cezası Zamanaşımı Süresi İçinde Kesilecektir                                                                                                     270

V- GÜMRÜK CEZALARI İLE İLGİLİ AYRINTILI AÇIKLAMALAR                                                                                270

1- Vergi Kaybına Neden Olan İşlemlere Kesilecek Cezalar                                                                                                   271

2- Usulsüzlüklere İlişkin Cezalar                                                                                                                                               272

3- Gümrük Kanunu’nda Ayrı Bir Ceza Tayin Edilmemiş Hallerde Kesilecek

Usulsüzlük Cezaları                                                                                                                                                                    272

VI- GÜMRÜK CEZALARI İLE İLGİLİ DİĞER KONULAR                                                                                                   273

1- Para Cezalarının Dağıtımı                                                                                                                                                       273

2- Gümrük Para Cezalarının Ödenmesi                                                                                                                                     274

3- Gümrük Cezalarının Süresi İçinde Ödenmemesi Halinde Yasal Yoldan

Yapılacak Kovuşturma                                                                                                                                                               275

- Onbeşinci Kısımla İlgili Özel Bibliyografya                                                                                                                          276


ONALTINCI KISIM

GÜMRÜK VERGİSİ UYUŞMAZLIKLARI

VE ÇÖZÜM YOLLARI


I- KONUNUN KAPSAMI VE İZLENEN YÖNTEM                                                                                                               280

II- YASAL DÜZENLEME                                                                                                                                                          281

III- GÜMRÜK VERGİSİ UYUŞMAZLIKLARINDA ÇÖZÜMÜNDE BENİMSENEN

TEMEL İLKELER                                                                                                                                                                        282

IV- GÜMRÜK VERGİLERİNE İTİRAZ NEDENLERİ                                                                                                             284

V- GÜMRÜK UYUŞMAZLIKLARININ İDARE İLE YÜKÜMLÜ ARASINDA BARIŞÇIL

YOLLARLA ÇÖZÜMLENMESİ                                                                                                                                               286

1- Düzeltme Talebi                                                                                                                                                                      286

2- İtiraz                                                                                                                                                                                          288

3- Tahlile İtiraz İkinci Tahlil                                                                                                                                                       289

4- Gümrük Para Cezalarına İtiraz ve Cezada İndirim                                                                                                               290

VI- İDARİ AŞAMADA İTİRAZ MERCİLERİ                                                                                                                       291

1- Gümrük Müdürlükleri                                                                                                                                                             291

2- Gümrük Başmüdürlükleri                                                                                                                                                       292

3- Gümrük Müsteşarlığı                                                                                                                                                             292

VII- GÜMRÜK UYUŞMAZLIKLARININ İDARİ YARGI MERCİLERİNDE ÇÖZÜMLENMESİ                                    293

VIII- GÜMRÜK UYUŞMAZLIKLARI İÇİN İDARİ YARGIYA BAŞVURU                                                                       294

- Onaltıncı Kısımla İlgili Özel Bibliyografya                                                                                                                            295


ONYEDİNCİ KISIM

İTHALDE ALINAN KATMA DEĞER VERGİSİ


I- İTHALATIN KATMA DEĞER VERGİSİ KANUNU KAPSAMINA ALINMASINDAKİ GEREKÇE                       298

II- YASAL DÜZENLEME                                                                                                                                                          298

1- 3065 Sayılı Katma Değer Vergisi Kanunu                                                                                                                           298

2- 4458 Sayılı Gümrük Kanunu                                                                                                                                                  299

3- Katma Değer Vergisi Genel Tebliğleri                                                                                                                                 299

III- İTHALDE ALINAN KATMA DEĞER VERGİSİNİN SİSTEMATİK AÇIKLAMASI                                                300

1- Verginin Konusu                                                                                                                                                                    300

2- Mükellef                                                                                                                                                                                   301

3- Vergiyi Doğuran Olay                                                                                                                                                            301

4- İstisnalar                                                                                                                                                                                  302

5- Matrah                                                                                                                                                                                     303

6- İndirim                                                                                                                                                                                      304

7- Vergi Tarifesi: Oranlar                                                                                                                                                            304

8- Vergilendirme Dönemi                                                                                                                                                           305

9- Vergilendirme Yöntemi ve Beyan Esası                                                                                                                              305

10- Beyan Zamanı                                                                                                                                                                       305

11- Verginin Tarhı                                                                                                                                                                       305

12- Tarhiyatın Muhatabı ve Tebliğ                                                                                                                                          306

13- Ödeme ve Makbuz                                                                                                                                                               306

14- Gümrüklerde Alınacak Katma Değer Vergisi İçin Başvurulacak Kanun Yolları                                                          306

15- Gümrük İdarelerine İlişkin Hükümler                                                                                                                                 306

a) Düzeltme İşlemleri                                                                                                                                                                  307

b) Teminatlı İşlemler                                                                                                                                                                   307

c) Matrah Farklarına Uygulanacak İşlemler                                                                                                                            307

d) Maktu Gümrük Vergisinde Katma Değer Vergisinin Hesaplanması                                                                               308

- Onyedinci Kısımla İlgili Özel Bibliyografya                                                                                                                          309


ONSEKİZİNCİ KISIM

İTHALDE GÜMRÜK VERGİSİ DIŞINDA ALINAN

VERGİ, RESİM VE FONLAR


I- GÜMRÜKTE ALINAN DİĞER VERGİ, RESİM VE FONLAR                                                                                          312

II- YÜRÜRLÜKTEN KALKAN ÜÇ ÖNEMİ MÜKELLEFİYET                                                                                           312

1- Ulaştırma Altyapıları Resmi                                                                                                                                                  313

2- İthalde Alınacak Damga Resmi                                                                                                                                            314

3- Belediye Hissesi                                                                                                                                                                     314

III- HALEN YÜRÜRLÜKTE OLAN VERGİ, RESİM VE FONLAR                                                                                      315

1- Gümrük Vergisi                                                                                                                                                                       316

2- İthalde Alınan Katma Değer Vergisi                                                                                                                                    317

3- Toplu Konut Fonu                                                                                                                                                                 317

4- Tek ve Maktu Vergi                                                                                                                                                               318

5- Akaryakıt Tüketim Vergisi                                                                                                                                                    318

6- DFİF: Destekleme Fiyat İstikrar Fonu                                                                                                                                 319

7- Akaryakıt Fiyat İstikrar Fonu                                                                                                                                               319

8- KKDF: Kaynak Kullanımı Destekleme Fonu                                                                                                                      319

9- Tütün Fonu (Tütüncülüğü Geliştirme Fonu)                                                                                                                     321

10- Madencilik Fonu                                                                                                                                                                  321

11- Eğitim, Gençlik, Spor ve Sağlık Hizmetleri Vergisi                                                                                                           321

12- Antidamping Vergi                                                                                                                                                               322

- Onsekizinci Kısımla İlgili Özel Bibliyografya                                                                                                                        324


ONDOKUZUNCU KISIM

DAMPİNG VE DAMPİNGE KARŞI VERGİ


I- DAMPİNG KAVRAMI VE TANIMI                                                                                                                                   325

II- DAMPİNG TİPLERİ                                                                                                                                                              328

1- Sürekli Damping (Persistent Dumping)                                                                                                                               329

2- Yıkıcı Damping (Predatory Dumping)                                                                                                                                 329

3- Arızi Damping (Sporadic Dumping)                                                                                                                                    329

III- DAMPİNGLE İLGİLİ MİLLETLERARASI OLAY (CASE)’LAR                                                                                   329

IV- DAMPİNG’İN ETKİLERİ                                                                                                                                                    331

V- DAMPİNGE KARŞI VERGİ VEYA ANTİDAMPİNG VERGİ                                                                                          331

1- Amaç                                                                                                                                                                                        332

2- Vergileme Yetkisi                                                                                                                                                                    332

3- Vergi Türleri İçindeki Yeri                                                                                                                                                     333

4- Verginin Ögeleri                                                                                                                                                                      333

5- Verginin Yöntemi                                                                                                                                                                    333

IV- TÜRKİYE’DE ANTİDAMPİNG VERGİ UYGULAMASI                                                                                               334

A- YASAL DÜZENLEME                                                                                                                                                         334

1- İthalatta Haksız Rekabetin Önlenmesi Hakkında 14.06.1989 Tarih ve 3577335

Sayılı Kanun                                                                                                                                                                                335

2- İthalatta Haksız Rekabetin Önlenmesi İle İlgili Bakanlar Kurulu Kararı                                                                         335

3- İthalatta Haksız Rekabetin Önlenmesi Hakkında Yönetmelik                                                                                          336

B- DAMPİNGE KARŞI VERGİLEMEDE İZLENECEK YÖNTEM                                                                                       336

1- Zarar Gören Firma ve Kuruluş Tarafından Şikayet ve Talep                                                                                           336

2- Daire Tarafından Soruşturma Açılmasına Karar Verilmesi                                                                                               336

3- Soruşturmanın Olumlu Sonuç Vermesi                                                                                                                               336

4- Neşir ve İlan                                                                                                                                                                            337

5- Uygulama                                                                                                                                                                                337

C- ÖRGÜT                                                                                                                                                                                    337

D- ANTİDAMPİNG VERGİNİN GERİYE DÖNÜK UYGULANMA DURUMU                                                                338

E- ANTİDAMPİNG VERGİ İLE İLGİLİ TİPİK UYGULAMA ÖRNEĞİ                                                                               338

- Ondokuzuncu Kısımla İlgili Özel Bibliyografya                                                                                                                   339


YİRMİNCİ KISIM

GÜMRÜKLERDE TASFİYE İŞLEMLERİ


I- TASFİYE KAVRAMI VE ÇEŞİTLERİ                                                                                                                                  341

II- TASFİYE İLE İLGİLİ MEVZUAT                                                                                                                                        342

III- TASFİYE NEDENLERİ VE TASFİYELİK HALE GELEN EŞYANIN DÖKÜMÜ                                                         343

IV- TASFİYE ÖRGÜTÜ                                                                                                                                                             345

V- TASFİYE YÖNTEMLERİ                                                                                                                                                     345

VI- BEYAN SAHİBİNİN HAKLARI                                                                                                                                        346

VII- EŞYA SATIŞ BEDELİNİN DAĞITIMI                                                                                                                            346

- Yirminci Kısımla İlgili Özel Bibliyografya                                                                                                                              347


YİRMİBİRİNCİ KISIM

GÜMRÜK REJİMLERİ

I- TEORİK TEMEL                                                                                                                                                                     350

1- Tanımlama Açıklama                                                                                                                                                              350

2- Gümrük Rejimlerinin Ayırımı ve Çeşitleri                                                                                                                            351

II- GÜMRÜK REJİMİ İLE İLGİLİ YASAL DÜZENLEME                                                                                                     352

1- Yasa Gerekçesinde Gümrük Rejimleri                                                                                                                                  352

2- Gümrük Kanunu ve Gümrük Yönetmeliği İçinde Gümrük Rejimlerinin

Düzenlenme Yöntemi                                                                                                                                                                 353

3- Gümrük Tebliğleri                                                                                                                                                                   353

III- GÜMRÜK REJİMİ İLE İLGİLİ DEYİM VE KAVRAMLAR                                                                                            354

1- Gümrük Rejimi                                                                                                                                                                         354

2- Eşyanın Bir Gümrük Rejimine Tabi Tutulması                                                                                                                    355

3- Rejim Hak Sahibi                                                                                                                                                                     355

4- Rejime Göre Beyan Esası                                                                                                                                                       355

IV- GÜMRÜK REJİMİNİN TÜRLERİ                                                                                                                                      356

V- GÜMRÜK REJİMLERİNİN KISA TANITIMI                                                                                                                   357

A- SERBEST DOLAŞIMA GİRİŞ REJİMİ VEYA İTHALAT REJİMİ                                                                                357

B- TRANSİT REJİMİ                                                                                                                                                                 358

C- GÜMRÜK ANTREPO REJİMİ                                                                                                                                             359

D- DAHİLDE İŞLEME REJİMİ                                                                                                                                                 362

E- GÜMRÜK KONTROLU ALTINDA İŞLEME REJİMİ                                                                                                      363

F- GEÇİCİ İTHALAT REJİMİ3                                                                                                                                                 363

G- HARİÇTE İŞLEME REJİMİ                                                                                                                                                  364

H- İHRACAT REJİMİ                                                                                                                                                                364

VI- GÜMRÜK REJİMLERİNİN UYGULAMA ESASLARI VE KULLANILACAK

BEYANNAME ÖRNEKLERİ                                                                                                                                                    365

VII- BEYANNAMELERDE KULLANILACAK KODLAR                                                                                                   366


YİRMİİKİNCİ KISIM

GÜMRÜK MÜŞAVİRLİĞİ MESLEĞİ


I- MESLEĞİN YENİDEN DÜZENLENMESİNDEKİ GENEL GEREKÇE                                                                              370

II- YASAL DÜZENLEME                                                                                                                                                          371

1- 4458 Sayılı Gümrük Kanunu                                                                                                                                                  371

2- Gümrük Yönetmeliği                                                                                                                                                               372

III- TANIMLAMALAR VE KAVRAMLAR                                                                                                                          372

1- Gümrüklerde İş Takibi                                                                                                                                                            372

2- Temsil Hakkı ve Temsilci                                                                                                                                                       372

3- Gümrük Müşavirliği                                                                                                                                                               374

IV- GÜMRÜK MÜŞAVİRLİĞİ MESLEĞİ İLE İLGİLİ YENİ YASAL DÜZENLEME                                                         375

V- GÜMRÜK MÜŞAVİRLİĞİ MESLEĞİNE GİRİŞİN KOŞULLARI                                                                                    376

1- Gümrük Müşavir Yardımcısı Olmanın Nitelik ve Koşulları                                                                                               376

2- Gümrük Müşaviri Olmanın Nitelik ve Koşulları                                                                                                                 379

VI- GÜMRÜK MÜŞAVİRLİĞİ MESLEĞİ İLE İLGİLİ DİĞER YASAL DÜZENLEMELER                                               380

1- Gümrük Müşaviri Olabilme Koşulları                                                                                                                                  380

2- Gümrük Müşavirlerinin Çalışma Düzeni                                                                                                                              381

3- Gümrük Müşavirlerinin Görevleri                                                                                                                                         382

4- Gümrük Müşavirlerinin Yükümlülükleri                                                                                                                              382

5- Gümrük Müşavirleri Dernekleri-Gümrük Müşavirleri Odası                                                                                             384

6- Sınavlar                                                                                                                                                                                    384

7- Geçici 7. Maddede Yapılan Değişiklik                                                                                                                                 385

- Yirmiikinci Kısımla İlgili Özel Bibliyografya                                                                                                                          386


EK

GELENEKSEL VE YENİ KORUMACILIK


BİRİNCİ BÖLÜM

KORUMACILIĞIN TEORİK ESASLARI


I- TERMİNOLOJİ VE TANIMLAMA                                                                                                                                     390

II- İKTİSADİ DÜŞÜNCE VE UYGULAMA ALANINDA KORUMACILIK                                                                     392

III- KORUMACILIĞI SAVUNAN GÖRÜŞLER                                                                                                                      393

1- İktisadi Olmayan Görüş ve Düşünceler                                                                                                                              393

2- İktisadi Görüş ve Düşünceler                                                                                                                                               394

IV- KORUMACILIĞIN OLUMSUZ ETKİLERİ                                                                                                                      395

1- Yurtiçi Saptırma                                                                                                                                                                      395

2- Korumanın Sosyal Maliyeti                                                                                                                                                  396

V- KORUMACILIKTA KULLANILAN ARAÇ VE GEREÇLER, İZLENEN YÖNTEMLER                                             396


İKİNCİ BÖLÜM

GELENEKSEL KORUMACILIK


1- GELENEKSEL KLASİK KORUMACILIK YÖNTEMLERİ                                                                                               399

1- Gümrük Vergileri (Custom duties)                                                                                                                                        399

2- Eş Etkili Vergi veya Fonlar                                                                                                                                                    400

3- İthalat Yasakları                                                                                                                                                                      401

4- Dış Ticaretin Devletleştirilmesi                                                                                                                                            401


ÜÇÜNCÜ BÖLÜM

YENİ KORUMACILIK (TARİFE DIŞI TİCARET ENGELLERİ)


I- KAVRAM                                                                                                                                                                                402

II- TARİFE DIŞI TİCARET ENGELLERİNİN ÇEŞİTLERİ                                                                                                     403

1- İthal Kotaları                                                                                                                                                                           403

2- İthalatın Gönüllü Olarak Artırılması                                                                                                                                     405

3- Gönüllü İhracat Kısıtlaması                                                                                                                                                   405

4- Yardımlar                                                                                                                                                                                  406

5- Teknik, İdari ve Diğer Tür Düzenlemeler                                                                                                                            406

6- Milletlerarası Karteller                                                                                                                                                           408

7- Antidamping Uygulama                                                                                                                                                        408

8- Anti Sübvansiyon Uygulama                                                                                                                                               408

9- İktisadi Birleşmeler                                                                                                                                                                 409

III- KORUMACILIĞIN TEKNİK SORUNLARI                                                                                                                      410

1- Koruma Oranı Türleri                                                                                                                                                             410

2- Koruma Oranları Hesaplama Yöntemleri                                                                                                                             410

- Genel Değerlendirme                                                                                                                                                                412


DÖRDÜNCÜ BÖLÜM

TÜRKİYE’DE KORUMACILIK


1- TÜRKİYE’DE KORUMACILIĞIN TARİHSEL GELİŞMESİ                                                                                            414

1- Osmanlı İmparatorluğu                                                                                                                                                          414

2- Cumhuriyet Dönemi                                                                                                                                                               415

II- KORUMACILIK İLE İLGİLİ YASAL DÜZENLEME                                                                                                        416

1- 4458 Sayılı Gümrük Kanunu                                                                                                                                                  417

2- Gümrük Yönetmeliği                                                                                                                                                               417

3- 474 Sayılı Gümrük Giriş Tarife Cetveli Hakkında Kanun                                                                                                   418

4- 15.12.2000 Tarih ve 2000/1803 Sayılı Bakanlar Kurulu Kararı İle Kabul Edilen

İthalat Rejimi Kararı                                                                                                                                                                    418

5- İthalatta Haksız Rekabetin Önlenmesi Hakkında 14.06.1989 Tarih ve 3577 Sayılı Kanun                                            419

6- İthalatta Haksız Rekabetin Önlenmesi İle İlgili Bakanlar Kurulu Kararı                                                                         420

7- İthalatta Haksız Rekabetin Önlenmesi Hakkında Yönetmelik                                                                                          420

III- TÜRKİYE’DE KORUMACILIĞIN ÖLÇÜLMESİ İLE İLGİLİ ÇALIŞMALAR                                                             420


●  Birinci Çalışma                                                                                                                                                                        421

●  İkinci Çalışma                                                                                                                                                                          421

●  Korumacılık İle İlgili Özel Bibliyografya                                                                                                                             424

                                                                                                                                                                                                       **

                                                                                                                                                                                                         *

Yazar Dizini                                                                                                                                                                                  429

Konu ve Kavram Dizini                                                                                                                                                              431

Yazarın Diğer Yayınları                                                                                                                                                              436