{"id":5954,"date":"2026-03-18T03:03:18","date_gmt":"2026-03-18T03:03:18","guid":{"rendered":"https:\/\/www.sutyo.com\/fasin-yeni-gumruk-uygulamalari-hakkinda\/"},"modified":"2026-03-18T03:03:18","modified_gmt":"2026-03-18T03:03:18","slug":"fasin-yeni-gumruk-uygulamalari-hakkinda","status":"publish","type":"post","link":"https:\/\/www.sutyo.com\/tr\/fasin-yeni-gumruk-uygulamalari-hakkinda\/","title":{"rendered":"Fas\u2019\u0131n Yeni G\u00fcmr\u00fck Uygulamalar\u0131 Hakk\u0131nda"},"content":{"rendered":"
\n

Fas G\u00fcmr\u00fck ve Dolayl\u0131 Vergiler \u0130daresinin 26 Aral\u0131k 2025 tarih ve 6702\/210 say\u0131l\u0131 Genelgesinde, \u00fclkedeki 50-25 Say\u0131l\u0131 2026 Maliye Kanununun (k\u0131saca \u201cLF 2026\u201d) y\u00fcr\u00fcrl\u00fc\u011fe girmesi \u00fczerine Fas g\u00fcmr\u00fck mevzuat\u0131nda ve ithalat vergilerinde de\u011fi\u015fiklikler yap\u0131ld\u0131\u011f\u0131 ilan edilmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler a\u015fa\u011f\u0131da aktar\u0131lmaktad\u0131r.<\/p>\n

G\u00fcmr\u00fck uygulamalar\u0131ndaki de\u011fi\u015fiklikler hakk\u0131nda \u015fu bilgiler verilmi\u015ftir:<\/p>\n

-G\u00fcmr\u00fck denetiminin kuvvetlendirilmesi: Ka\u00e7ak\u00e7\u0131l\u0131kla m\u00fccadelenin kuvvetlendirilmesi ve uluslararas\u0131 \u201cg\u00fcmr\u00fck iyi uygulamalar\u0131\u201d ile uyumun art\u0131r\u0131lmas\u0131 amac\u0131yla g\u00fcmr\u00fck g\u00f6revlilerinin dron, kamera ve X-ray (Fransz\u0131ca metinde \u201cscanner\u201d olarak ge\u00e7mektedir) kullan\u0131m\u0131n\u0131n kullan\u0131m\u0131na izin verecek \u015fekilde mevzuat de\u011fi\u015fikli\u011fi yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

-Blockchain teknolojisinin kullan\u0131m\u0131: Ticari belgelerin (\u00f6zellikle fatura) g\u00fcvenilirli\u011finin art\u0131r\u0131lmas\u0131, takbinin kolayla\u015ft\u0131r\u0131lmas\u0131 ve ayr\u0131ca \u015feffafl\u0131\u011f\u0131n art\u0131r\u0131lmas\u0131 amac\u0131yla, yetkilendirilmi\u015f dijital depolama platformlar\u0131nda belge saklanmas\u0131 ve buradan otomatik g\u00f6nderi yap\u0131lmas\u0131n\u0131n \u00f6n\u00fc a\u00e7\u0131lm\u0131\u015ft\u0131r. Uygulama, yabanc\u0131 sa\u011flay\u0131c\u0131lar ile Fas G\u00fcmr\u00fck \u0130daresi (ADII) aras\u0131nda otomatik veri transferi yap\u0131lmas\u0131n\u0131, ge\u00e7i\u015f s\u0131ras\u0131nda verinin sahih olup olmad\u0131\u011f\u0131n\u0131n ise bir BlockChain platformu taraf\u0131ndan yap\u0131lmas\u0131n\u0131 \u00f6ng\u00f6rmektedir. Uygulamaya dahil olmak iste\u011fe ba\u011fl\u0131 ve ilave bir tebli\u011f ile detayland\u0131r\u0131lacakt\u0131r.<\/p>\n

-Sanayi H\u0131zland\u0131rma B\u00f6lgeleri dahlinde yerle\u015fik firmalarca usuls\u00fczl\u00fckler yap\u0131labildi\u011finin g\u00f6r\u00fcld\u00fc\u011f\u00fcnden hareketle, bu b\u00f6lgelerde \u00fcr\u00fcnlere y\u00f6nelik eksik beyanlar \u201c2. Derece su\u00e7\u201d seviyesine \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n

-Depolama yerleri ve i\u015fleme bilgileri beyana t\u00e2bi ithal \u00fcr\u00fcnlerde bu beyan\u0131n yanl\u0131\u015f yap\u0131lmas\u0131 su\u00e7unun mevzuattaki tan\u0131m\u0131m\u0131n daha net yap\u0131lmas\u0131 amac\u0131yla mevzuatta s\u0131n\u0131fland\u0131rma yoluna gidilmi\u015f, yeni bir \u201c\u00fc\u00e7\u00fcnc\u00fc derece G\u00fcmr\u00fck su\u00e7u\u201d kategorisi olu\u015fturularak buna ili\u015fkin ceza ilan edilmi\u015ftir.<\/p>\n

-Ge\u00e7i\u015f d\u00f6nemi g\u00fcmr\u00fck avantajlar\u0131 h\u00fckm\u00fcn\u00fcn netle\u015ftirilmesi: ge\u00e7i\u015f d\u00f6nemini a\u015fan ticarette ticareti yapan i\u00e7in avantajl\u0131 olan vergi oranlar\u0131n\u0131n\/uygulamalar\u0131n ge\u00e7erli olmas\u0131n\u0131 sa\u011flayan 13-1 say\u0131l\u0131 maddede say\u0131lan iki kriterin k\u00fcm\u00fclatif \u015fekilde mi (ikisi birden) mi sa\u011flanmas\u0131 gerekti\u011fi yoksa sadece bir kriterin sa\u011flanmas\u0131n\u0131n bu avantajdan faydalan\u0131lmas\u0131 i\u00e7in yeterli mi oldu\u011funun mu\u011flak oldu\u011funun fark edilmesi \u00fczerine, ilgili maddedeki sadece bir kriterin yeterli olaca\u011f\u0131 ilan edilmi\u015ftir.<\/p>\n

\u0130thalat vergisi d\u00fc\u015f\u00fcr\u00fclen \u00fcr\u00fcnler \u015funlar olmu\u015ftur:<\/p>\n

-Akarisitler, nematisitler ve mollussisitler: Tar\u0131msal bitkilerinin korunmas\u0131 amac\u0131yla kullan\u0131lan bu \u00fcr\u00fcnlerin ithalat vergisi %30 ve %10’dan %2,5’e d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr (Fas tarife cetveline g\u00f6re 3808.99.11.00, 3808.99.19.00, 3808.99.90.10 ve 3808.99.90.70 pozisyonlar\u0131nda s\u0131n\u0131flanmaktad\u0131r).<\/p>\n

-Cep telefonlar\u0131 ve ak\u0131ll\u0131 telefonlar: Sekt\u00f6r\u00fcn rekabet g\u00fcc\u00fcn\u00fc art\u0131rmak ve kay\u0131td\u0131\u015f\u0131 ticaret ile m\u00fccadelenin desteklenmesi amac\u0131yla cep telefonlar\u0131 (Fas tarife cetveline g\u00f6re 8517.13.00, 8517.14.00 ve 8517.18.00) ve par\u00e7alanm\u0131\u015f (Completely Knocked Down – Semi Knocked Down – CKD\/SKD halindeki) ak\u0131ll\u0131 telefonlar (8517.13.00.30) i\u00e7in ithalat vergisi %17,5’ten %2,5’e indirilmi\u015ftir.<\/p>\n

-Yar\u0131 otomatik \u00e7ama\u015f\u0131r makinesi girdileri: Yerel sanayiyi desteklemek amac\u0131yla belirli teknik aksamlar (kau\u00e7uk kay\u0131\u015flar, contalar, cam kapaklar vb.) i\u00e7in ithalat vergisi %30’dan %17,5’e d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

-Yap\u0131\u015ft\u0131rma Yoluyla Elde Edilen Ah\u015fap Paneller: Mobilya ve a\u011fa\u00e7 sanayinde kullan\u0131lan yap\u0131\u015ft\u0131r\u0131lm\u0131\u015f lamine ah\u015fap paneller (Fas tarife cetveline g\u00f6re 4421.99.90.81) i\u00e7in ithalat vergisi oran\u0131 %30’dan %17,5’e indirilmi\u015ftir.<\/p>\n

-Teneke kutular: Aerosol kaplar\u0131n\u0131n \u00fcretiminin desteklenmesi amac\u0131yla teneke kutular (Fas tarife cetveline g\u00f6re 7310.21.99.91) i\u00e7in ithalat vergisi oran\u0131 %30’dan %17,5’e indirilmi\u015ftir.<\/p>\n

\u0130thalat vergisi y\u00fckseltilen \u00fcr\u00fcnler ise \u015funlar olmu\u015ftur:<\/p>\n

-Safran: Ulusal \u00fcretimi korumak amac\u0131yla safran (Fas tarife cetveline g\u00f6re 0910.20.00.10 ve 0910.20.00.90) ithalat vergisi %40’tan %60’a \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n

-H\u0131zl\u0131 tarama (screening) testleri: Yerel \u00fcretimi ve sa\u011fl\u0131k egemenli\u011fini desteklemek amac\u0131yla belirli hastal\u0131k ve madde tespit kitleri i\u00e7in vergi %2,5’ten %17,5’e y\u00fckseltilmi\u015ftir.<\/p>\n

-PVC Re\u00e7inesi: Ulusal \u00fcretim sekt\u00f6r\u00fcn\u00fc korumak amac\u0131yla PVC re\u00e7inesi (3904.10.90.00) ithalat vergisi %2,5’ten %10’a \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n

-Monofilamanlar (5404.19.00.10) i\u00e7in ithalat vergisi %2,5’ten %17,5’e y\u00fckseltilmi\u015f, b\u00f6ylece f\u0131r\u00e7a sanayiinin desteklenmesi ama\u00e7lanm\u0131\u015ft\u0131r,<\/p>\n

-Jakarl\u0131 \u00f6rme kuma\u015flar i\u00e7in ithalat vergisi %10’dan %30’a y\u00fckseltilmi\u015ftir.<\/p>\n

-Baz\u0131 beyaz e\u015fyalar: Ev tipi dondurucular (8418.30.00.20), yar\u0131 otomatik \u00e7ama\u015f\u0131r makineleri (8450.19.90.00, 8450.20.00.10) i\u00e7in ithalat vergisi %2,5 ve %10\u2019dan %17,5\u2019ye y\u00fckseltilmi\u015ftir.<\/p>\n

-Otomotiv \u00f6n\/arka camlar\u0131 (8708.22.00.00) i\u00e7in ithalat vergisi %2,5’ten %17,5 olarak belirlenmi\u015ftir.<\/p>\n

Di\u011fer \u00f6nemli vergi d\u00fczenlemeleri ve muafiyetleri ise \u015fu \u015fekilde olmu\u015ftur:<\/p>\n

-Canl\u0131 hayvanda ithalat vergisi muafiyeti: 1 Ocak – 31 Aral\u0131k 2026 tarihleri aras\u0131nda, et fiyatlar\u0131n\u0131 dengelemek amac\u0131yla 300.000 ba\u015f s\u0131\u011f\u0131r ve 10.000 ba\u015f deve ithalat\u0131nda g\u00fcmr\u00fck vergisi ve KDV tahsilat\u0131 ask\u0131ya al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

-Makarnada ithalatta KDV muafiyeti: T\u00fcketici al\u0131m g\u00fcc\u00fcn\u00fc desteklemek i\u00e7in pi\u015firilmemi\u015f k\u0131sa makarnalar KDV’den muaf tutulmu\u015ftur (di\u011fer tip yani uzun makarnalar ithalatta %10 KDV\u2019ye t\u00e2bi olmaya devam edecektir).<\/p>\n

-G\u00fcbre ve k\u00fclt\u00fcr yeti\u015ftirme ortamlar\u0131nda ithalatta KDV muafiyetleri: Tar\u0131msal kullan\u0131m ama\u00e7l\u0131 g\u00fcbreler ve yeti\u015ftirme ortamlar\u0131 KDV’den muaf tutulmu\u015ftur.<\/p>\n

-Kan ve kan t\u00fcrevleri KDV muafiyeti: Sa\u011fl\u0131\u011fa eri\u015fimin desteklenmesi amac\u0131yla, daha \u00f6nce ecza \u00fcr\u00fcnlerinin faydaland\u0131\u011f\u0131 ithalatta KDV\u2019de muafiyeti kan ve t\u00fcreveri i\u00e7in de ge\u00e7erli olacak \u015fekilde geni\u015fletilmi\u015ftir.<\/p>\n

-\u0130thal Ah\u015fap Vergisi (\u201cTaxe sur les bois import\u00e9s\u201d – TBI) de\u011fi\u015fikli\u011fi: \u0130thal edilen t\u00fcm ah\u015fap ve ah\u015fap \u00fcr\u00fcnleri (Fas\u0131l 44 ve 94) i\u00e7in uygulanan vergi oran\u0131 %6 olarak tek tiple\u015ftirilmi\u015ftir.<\/p>\n

-T\u00fct\u00fcn ve Akaryak\u0131t: Sigaralara y\u00f6nelik olarak 2022’de ba\u015flayan kademeli vergi reformunun son y\u0131l\u0131na girilmi\u015f, maktu vergi 1000 adet sigara i\u00e7in 550 dirheme (yakla\u015f\u0131k 60 ABD Dolar\u0131 etmektedir) \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. Baz\u0131 petrol \u00fcr\u00fcnlerinde i\u015faretleme (markaj) zorunlulu\u011fu ise 1 Ocak 2028 tarihine ertelenmi\u015ftir.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

Fas G\u00fcmr\u00fck ve Dolayl\u0131 Vergiler \u0130daresinin 26 Aral\u0131k 2025 tarih ve 6702\/210 say\u0131l\u0131 Genelgesinde, \u00fclkedeki 50-25 Say\u0131l\u0131 2026 Maliye Kanununun (k\u0131saca \u201cLF 2026\u201d) y\u00fcr\u00fcrl\u00fc\u011fe girmesi \u00fczerine Fas g\u00fcmr\u00fck mevzuat\u0131nda ve ithalat vergilerinde de\u011fi\u015fiklikler yap\u0131ld\u0131\u011f\u0131 ilan edilmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler a\u015fa\u011f\u0131da aktar\u0131lmaktad\u0131r. G\u00fcmr\u00fck uygulamalar\u0131ndaki de\u011fi\u015fiklikler hakk\u0131nda \u015fu bilgiler verilmi\u015ftir: -G\u00fcmr\u00fck denetiminin kuvvetlendirilmesi: Ka\u00e7ak\u00e7\u0131l\u0131kla m\u00fccadelenin kuvvetlendirilmesi ve … Okumaya devam et “Fas\u2019\u0131n Yeni G\u00fcmr\u00fck Uygulamalar\u0131 Hakk\u0131nda”<\/span><\/a><\/p>","protected":false},"author":1271,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[393],"tags":[],"class_list":["post-5954","post","type-post","status-publish","format-standard","hentry","category-hayvancilik"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/posts\/5954","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/users\/1271"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/comments?post=5954"}],"version-history":[{"count":0,"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/posts\/5954\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/media?parent=5954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/categories?post=5954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sutyo.com\/tr\/wp-json\/wp\/v2\/tags?post=5954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}