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İhracatta izinli gönderici yetkisi dahilinde bildirge tesliminde kolaylık - HAKANSEYHAN
İzinli gönderici yetkisiyle taşıması gerçekleştirilecek ihracat beyannameleri, izinli gönderici tesisinin bağlı bulunmuş olduğu gümrük idaresi yerine kişinin yerleşik olduğu yerdeki gümrük idaresine teslim edilebilecek.
Tecim Bakanlığının Gümrük Yönetmeliğinde Değişim Yapılmasına Dair Yönetmeliği Resmi Gazete’de yayımlandı.
Gümrüklerde beyan anında bilinmeyen ve sonradan öğrenilen kıymet ve matrah unsurlarının “istisnai kıymetle beyan”da bulunma süresinin tespitinde, muamelenin mükellefin muhasebe kayıtlarına giriş tarihinin esas alınması, bu suretle faturalandırma sürecinde yaşanabilecek aksaklıkların, beyanda bulunma süresinin tespitinde dikkate alınması sağlandı.
Geçici depolama yerlerinden çıkarılacak eşyanın tesliminin, eşya sahibi, taşıyıcı, işletici müessese yada bunların temsilcileri arasındaki sözleşme hükümlerine nazaran gerçekleştirileceği yönünde düzenleme yapılmış oldu.
İhracat yükünün gümrük işlemlerinin herhangi bir siyaset olmaksızın tek noktada tamamlanması ve devamlı artış gösteren ihracat hacmiyle gümrük idarelerinde oluşan ihracat yükü taşıyan vasıta yoğunluğunun azaltılmasını teminen düzenlemelere gidildi.
Bu kapsamda, izinli gönderici yetkisi kapsamında taşıması gerçekleştirilecek ihracat beyannameleriyle sınırı olan olmak suretiyle, gümrük beyannamesinin izinli gönderici tesisinin bağlı bulunmuş olduğu gümrük idaresi yerine kişinin yerleşik olduğu yerdeki gümrük idaresine teslim edilmesine izin verildi.
Tescil edilen beyannamelerde eşyanın sunulmuş olduğu yerde görevli muayene memuru tarafınca belge kontrolü, muayene ve rejimin gerektirdiği öteki işlemlerin beyanın verildiği gümrük idaresi adına gerçekleştirmesi sağlandı.
Ek olarak halihazırda basitleştirilmiş gümrük beyannamesi (BGB) ile beyan edilen e-ihracata mevzu eşyanın beyanında, operatörlere e-irsaliye ile BGB vererek eşyayı yurt dışı edebilme ve eşyanın faturasını BGB beyanının verildiği tarihten sonraki 7 iş günü içinde tamamlayıcı beyan kapsamında gümrük idaresine beyan edebilme olanağı getirildi. Söz mevzusu değişiklikle bilhassa elektronik pazaryerleri üstünden meydana getirilen satışlarda eşyanın gümrük işlemlerinin hızlandırılarak işlem sürelerinin kısaltılması ve mikro ihracatın desteklenmesi amaçlandı.
Yatırım iznine doğal olarak olmayan antrepolarda olduğu şeklinde yatırım iznine doğal olarak antrepolar için de izinlerin müddetsiz verilmesi düzenlendi ve beş senelik süre uygulaması yürürlükten kaldırıldı. Bu kapsamda, söz mevzusu antrepoların açma ve işletme izin sürelerinde, denetim ve kontrollerinde yeknesak uygulamaya geçilmesi ile bürokratik işlemlerin azaltılması amaçlandı.
Anonim şirket türünde kurulan yetkilendirilmiş gümrük müşavirliği şirketlerinin yönetimsel kadrolarının yetkilendirilmiş gümrük müşavirlerinden oluşması yönünde düzenleme yapılmış oldu.
Başa dön tuşu