{"id":1064,"date":"2025-05-19T17:16:51","date_gmt":"2025-05-19T14:16:51","guid":{"rendered":"http:\/\/www.lemlimited.com\/?page_id=1064"},"modified":"2025-07-16T12:24:52","modified_gmt":"2025-07-16T09:24:52","slug":"itahalat-nedir","status":"publish","type":"page","link":"http:\/\/www.lemlimited.com\/index.php\/itahalat-nedir\/","title":{"rendered":"\u0130tahalat Nedir ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1064\" class=\"elementor elementor-1064\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e5e29a5 e-con-full e-flex e-con e-parent\" data-id=\"4e5e29a5\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-28aa2172 e-flex e-con-boxed e-con e-child\" data-id=\"28aa2172\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-362910a4 e-con-full e-flex e-con e-child\" data-id=\"362910a4\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-106f55d0 elementor-widget elementor-widget-heading\" data-id=\"106f55d0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u0130thalat Nedir ?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f23be49 e-flex e-con-boxed e-con e-parent\" data-id=\"5f23be49\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-53e4725f e-con-full e-flex e-con e-child\" data-id=\"53e4725f\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5b68652b e-con-full e-flex e-con e-child\" data-id=\"5b68652b\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2decdfc6 e-con-full e-flex e-con e-child\" data-id=\"2decdfc6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94e2af2 elementor-widget elementor-widget-text-editor\" data-id=\"94e2af2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yabanc\u0131 bir \u00fclkeden mel ve hizmet al\u0131nmas\u0131 i\u015flemine ithalat denir. \u0130thalat k\u0131saca d\u0131\u015f al\u0131m demektir. \u0130thalat, ihracat\u0131n tam tersi bir i\u015flemdir. D\u00f6viz transferi yap\u0131l\u0131p yap\u0131lmamas\u0131na g\u00f6re ithalat bedelli ve bedelsiz olmak \u00fczere iki t\u00fcrl\u00fcd\u00fcr. Bedelli ithalat (\u0130thalat Rejimi kapsam\u0131nda olup); ithal edilen mallar\u0131n bedellerinin ithalattaki \u00f6deme \u015fekillerinden biriyle yurt d\u0131\u015f\u0131na d\u00f6viz transferi yap\u0131larak ger\u00e7ekle\u015ftirilen ithalat\u0131, bedelsiz ithalat (G\u00fcmr\u00fck Mevzuat\u0131 kapsam\u0131nda olup) ise; ithal edilen mallar\u0131n bedellerinin yurt d\u0131\u015f\u0131nda kazan\u0131lan d\u00f6vizlerle kar\u015f\u0131lanarak yurt d\u0131\u015f\u0131na herhangi bir d\u00f6viz transferi yap\u0131lmadan ger\u00e7ekle\u015ftirilen ithalat\u0131 ifade etmektedir.<\/p><p>Genellikle, bedelsiz ithalat\u0131n herhangi bir g\u00fcmr\u00fck vergisi veya fon \u00f6denmeksizin yap\u0131lan ithalat oldu\u011fu yan\u0131lg\u0131s\u0131na d\u00fc\u015f\u00fclmektedir. Halbuki b\u00f6yle bir durum s\u00f6z konusu de\u011fildir. Nitekim bedelsiz ithalat, g\u00fcmr\u00fck vergisine tabi olabilece\u011fi gibi olmayabilir de. Burada dikkat edilmesi gereken husus, ithalat\u0131n g\u00fcmr\u00fck vergisine tabi olup olmad\u0131\u011f\u0131 de\u011fil, sadece mal bedelinin yurt d\u0131\u015f\u0131nda kazan\u0131lan d\u00f6vizlerden kar\u015f\u0131lanarak m\u0131 veya yurt d\u0131\u015f\u0131na herhangi bir transferin yap\u0131larak m\u0131 ger\u00e7ekle\u015fti\u011fidir. Mala kar\u015f\u0131 mal ile \u00f6deme yap\u0131lan ticaret i\u015flemleri ise \u0130hracat Mevzuat\u0131 \u00e7er\u00e7evesinde d\u00fczenlenmektedir.<\/p><p>\u0130thalat Yapabilecekler:<\/p><p>Vergi numaras\u0131na sahip her ger\u00e7ek ki\u015fi ve t\u00fczel ki\u015fi ile t\u00fczel ki\u015filik stat\u00fcs\u00fcne sahip olmamakla birlikte y\u00fcr\u00fcrl\u00fckteki mevzuat h\u00fck\u00fcmlerine istinaden hukuki tasarruf yapma yetkisi tan\u0131nan ki\u015filer ortakl\u0131klar\u0131, ithalat i\u015flemlerini y\u00fcr\u00fctebilir. Ancak,<\/p><p>&#8211; \u00d6zel anla\u015fmalara dayanan ithalatta,<\/p><p>&#8211; Kitap ve di\u011fer yay\u0131nlar\u0131n ithalat\u0131nda,<\/p><p>&#8211; \u00dclkemizde a\u00e7\u0131lan uluslararas\u0131 fuar ve sergilerde M\u00fcste\u015farl\u0131k\u00e7a (D\u0131\u015f Ticaret M\u00fcste\u015farl\u0131\u011f\u0131) perakende sat\u0131\u015f\u0131na izin verilen mallar\u0131n ithalat\u0131nda, vergi numaras\u0131na sahip olma \u015fart\u0131 aranmaz.Kamu ahlak\u0131, kamu d\u00fczeni veya kamu g\u00fcvenli\u011fi; insan, hayvan ve bitki sa\u011fl\u0131\u011f\u0131n\u0131n korunmas\u0131 veya s\u0131na\u00ee ve ticari m\u00fclkiyetin korunmas\u0131 ama\u00e7lar\u0131yla ilgili mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde al\u0131nan \u00f6nlemlerin kapsam\u0131 d\u0131\u015f\u0131ndaki mallar\u0131n ithali serbesttir. \u0130thalat\u0131 kanunlarla belirli kurum ve kurulu\u015flara b\u0131rak\u0131lm\u0131\u015f maddelerin ithali ancak, bu kurum ve kurulu\u015flar taraf\u0131ndan yap\u0131labilir. \u0130thalat yapmak isteyen ki\u015filer, ilgili mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde almalar\u0131 gereken belgelerle birlikte do\u011frudan g\u00fcmr\u00fck idarelerine ba\u015fvururlar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d3f2990 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"d3f2990\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f29930 elementor-widget elementor-widget-image\" data-id=\"5f29930\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"440\" src=\"http:\/\/www.lemlimited.com\/wp-content\/uploads\/2025\/05\/ithalat-2-1024x563.jpg\" class=\"attachment-large size-large wp-image-1077\" alt=\"\" srcset=\"http:\/\/www.lemlimited.com\/wp-content\/uploads\/2025\/05\/ithalat-2-1024x563.jpg 1024w, http:\/\/www.lemlimited.com\/wp-content\/uploads\/2025\/05\/ithalat-2-300x165.jpg 300w, http:\/\/www.lemlimited.com\/wp-content\/uploads\/2025\/05\/ithalat-2-768x422.jpg 768w, http:\/\/www.lemlimited.com\/wp-content\/uploads\/2025\/05\/ithalat-2-1536x844.jpg 1536w, http:\/\/www.lemlimited.com\/wp-content\/uploads\/2025\/05\/ithalat-2.jpg 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0130thalat Nedir ? Yabanc\u0131 bir \u00fclkeden mel ve hizmet al\u0131nmas\u0131 i\u015flemine ithalat denir. \u0130thalat k\u0131saca d\u0131\u015f al\u0131m demektir. \u0130thalat, ihracat\u0131n tam tersi bir i\u015flemdir. D\u00f6viz transferi yap\u0131l\u0131p yap\u0131lmamas\u0131na g\u00f6re ithalat bedelli ve bedelsiz olmak \u00fczere iki t\u00fcrl\u00fcd\u00fcr. Bedelli ithalat (\u0130thalat Rejimi kapsam\u0131nda olup); ithal edilen mallar\u0131n bedellerinin ithalattaki \u00f6deme \u015fekillerinden biriyle yurt d\u0131\u015f\u0131na d\u00f6viz transferi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1064","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/www.lemlimited.com\/index.php\/wp-json\/wp\/v2\/pages\/1064","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.lemlimited.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.lemlimited.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.lemlimited.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.lemlimited.com\/index.php\/wp-json\/wp\/v2\/comments?post=1064"}],"version-history":[{"count":10,"href":"http:\/\/www.lemlimited.com\/index.php\/wp-json\/wp\/v2\/pages\/1064\/revisions"}],"predecessor-version":[{"id":1623,"href":"http:\/\/www.lemlimited.com\/index.php\/wp-json\/wp\/v2\/pages\/1064\/revisions\/1623"}],"wp:attachment":[{"href":"http:\/\/www.lemlimited.com\/index.php\/wp-json\/wp\/v2\/media?parent=1064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}