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Tecim Bakanlığından 'paralel vasıta ithalatı' önlemi - HAKANSEYHAN
Tecim Bakanlığı, kamuoyunda “paralel ithalat” olarak malum, dağıtıcılar haricindeki ithalatçılar tarafınca meydana gelen vasıta ithalatında kıymet tespitinin doğru yapılması için tedbir alacak.
Alınacak önlemlerle aracın aksesuar, donanım ve özelliklerine gore gümrük kıymetinin doğru belirlenmesi sağlanacak.
Tecim Bakanı Mehmet Muş, TBMM Plan ve Bütçe Komisyonundaki bütçe görüşmelerinde, Bakanlığa ulaşan iddialar üstüne paralel vasıta ithalatıyla ilgili harekete geçtiklerini ve gümrük vergisinin doğru tespiti için meydana getirilen ithalatı incelediklerini açıklamıştı.
AA muhabirinin edinmiş olduğu bilgilere gore, Bakanlık tarafınca mevzuya ilişkin, “dağıtıcılar haricindeki ithalatçılar tarafınca meydana gelen vasıta ithalatında gümrük kıymetinin tespiti işlemleri” temalı bir genelge yayımlandı.
Bakanlığa intikal eden bilgilerden, dağıtıcılar haricindeki ithalatçılar tarafınca meydana gelen vasıta ithalatında kıymet tespiti mevzusunda güçlükler yaşandığı ve tereddütlerin oluştuğunun belirtildiği genelgede, Gümrük Kanunu uyarınca, gümrük işlemleriyle ilgili kişilerin, idarenin talebi üstüne belirlenen süreler içinde lüzumlu tüm belge ve detayları vermek ve her türlü yardımı sağlamakla yükümlü olduğu anımsatıldı.
Gümrük kıymetinde kuşku oluşursa ek data istenecek Genelgede, dağıtıcılar haricindeki ithalatçılar tarafınca meydana gelen vasıta ithalatlarında belirlenen hususlara gore işlem yapılmasının uygun bulunmuş olduğu aktarıldı. Söz mevzusu vasıta ithalatında uyulacak kurallar şu şekilde sıralandı:
“- İthale mevzu aracın dağıtıcı sıfatıyla ithal edilip edilmediği, ithalatçıdan temin edilecek sözleşmeler incelenerek tespit edilecek.
– Beyan edilen gümrük kıymetinin gerçeklik yada doğruluğu mevzusunda makul kuşku oluşması halinde, kıymet tespit şekilleri ile kıymet araştırması ve incelemesine ilişkin olarak Gümrük Kanunu ve ikincil düzenlemeler uyarınca, beyan sahibinden, gümrük idaresince belirlenecek ilave ispatlayıcı data ve belgeler istenilerek işlem yapılacak.
– İthale mevzu aracın dağıtıcısının bulunması halinde, gümrük kıymetinin tespitinde, dağıtıcıdan temin edilen kıymet bilgisi, gümrük kıymeti ile ilgili mevzuat hükümleri çerçevesinde veri olarak dikkate alınacak.
– Araca ilişik, ihraç ülkesi gümrük idaresi tarafınca düzenlenen ihracat beyannamesinin ve aracın ilk satılmasında üreticisi tarafınca düzenlenen faturanın onaylı örneği beyannameye eklenecek ve gümrük idarelerince bu husus denetim edilecek. Söz mevzusu belgelerin eklenmediği beyannamelerin muayene ve/yada denetim işlemleri tamamlanmayacak.”
Gerekirse yurt dışı araştırması yapılacak Data kartı (teknik evsaf kartı) olan markalar için bu kartın beyannameye eklenmesi istenen genelgeye gore, öteki uyulacak kurallar şu şekilde:
“- Beyannameye eklenen faturaların, Gümrük Yönetmeliği’nde belirtilen hususlara uygun olup olmadığı ile söz mevzusu faturalarda, vasıta üstünde bulunan ilave donanım ve aksesuar detayları ile bunların kıymetlerinin yer alıp almadığı denetim edilecek.
– Eşyanın muayene yada kontrolü yapılırken, vasıta üstünde standart ve/yada ilave hangi donanım ve aksesuarların bulunmuş olduğu, bunların kıymetleri, standart donanım kapsamında bulunup bulunmadığı, bulunuyorsa ise faturada ek olarak belirtilip belirtilmediği bilhassa incelenecek.
– Beyan edilen gümrük kıymeti ve/yada araçta bulunan donanım ve aksesuarların tespiti için her halükarda, ilgili markanın Türkiye dağıtıcısından aracın şasi numarası esas alınarak, taşımış olduğu donanım ve aksesuarlar ile kıymeti mevzusunda data istenilecek. Distribütörün bulunmaması halinde üniversitelerin ilgili bölümlerinden aracın aksesuar ve donanımları ile ilgili teknik rapor talep edilecek.
– Yurt dışı araştırmasına gidilmesine gereksinim duyulması durumunda, ihracatçı ülkeden yanıt alınabilmesi için talep yazısında, yurt dışı araştırmasına gereksinim duyulma sebepleri maddeler halinde açık ve anlaşılır şekilde belirtilecek.”
Başa dön tuşu