{"id":1243,"date":"2025-06-11T13:26:24","date_gmt":"2025-06-11T13:26:24","guid":{"rendered":"https:\/\/zetunas.com\/?p=1243"},"modified":"2025-06-11T13:26:24","modified_gmt":"2025-06-11T13:26:24","slug":"otomotiv-ureticilerine-gumruk-vergisiz-arac-ithalati-imkani","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/11\/otomotiv-ureticilerine-gumruk-vergisiz-arac-ithalati-imkani\/","title":{"rendered":"Otomotiv \u00dcreticilerine G\u00fcmr\u00fck Vergisiz Ara\u00e7 \u0130thalat\u0131 \u0130mk\u00e2n\u0131"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Belirli \u015eartlar\u0131 Sa\u011flayan Otomotiv \u00dcreticilerine<\/strong><\/p>\n\n\n\n

G\u00fcmr\u00fck Vergisiz Ara\u00e7 \u0130thalat\u0131 \u0130mk\u00e2n\u0131<\/strong><\/p>\n\n\n\n

(G\u00fcmr\u00fck Vergisi Muafiyeti-13\/5)<\/strong><\/p>\n\n\n\n

Say\u0131sal \u00d6rneklerle<\/strong><\/p>\n\n\n\n

Detayl\u0131 Analiz<\/strong><\/p>\n\n\n\n

9903 Say\u0131l\u0131 Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n 13\/5 Maddesi Otomotiv sekt\u00f6r\u00fcndeki b\u00fcy\u00fck yat\u0131r\u0131mlar<\/strong>i\u00e7in \u00e7ok \u00f6zel ve \u00f6nemli bir istisnay\u0131 d\u00fczenliyor.<\/p>\n\n\n\n

Bu \u00e7al\u0131\u015fma, di\u011fer yat\u0131r\u0131mc\u0131lara tan\u0131nmayan, belirli \u015fartlar\u0131 sa\u011flayan otomotiv \u00fcreticilerine “g\u00fcmr\u00fck vergisiz ara\u00e7 ithalat\u0131”<\/strong> imk\u00e2n\u0131 sunan madde detaylar\u0131n\u0131 a\u00e7\u0131klamaktad\u0131r.<\/p>\n\n\n\n

Madde 13\/5 Metni<\/strong><\/p>\n\n\n\n

“(5) 19\/4\/2020 tarihli ve 31104 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Motorlu Ara\u00e7lar ve R\u00f6morklar\u0131 ile Bunlar\u0131n Aksam, Sistem ve Ayr\u0131 Teknik \u00dcnitelerinin Tip Onay\u0131 ve Piyasa G\u00f6zetimi ve Denetimi Hakk\u0131nda Y\u00f6netmelik (AB\/2018\/858) kapsam\u0131nda M1<\/strong> kategorisi ve N1 kategorisi<\/strong> niteli\u011fi ta\u015f\u0131yan ara\u00e7lar\u0131n \u00fcretimine y\u00f6nelik<\/strong> olarak; asgari y\u00fcz bin adet\/y\u0131l<\/strong> kapasiteli yeni bir yat\u0131r\u0131m yap\u0131lmas\u0131<\/strong> veya mevcut tesislerin kurulu kapasitelerinin en az y\u00fcz bin adet\/y\u0131l art\u0131r\u0131lmas\u0131<\/strong> halinde, te\u015fvik belgesinde kay\u0131tl\u0131 sabit yat\u0131r\u0131m tutar\u0131n\u0131n y\u00fczde yirmisinin ger\u00e7ekle\u015ftirilmesini m\u00fcteakip, yat\u0131r\u0131m s\u00fcresi i\u00e7erisinde olmak, belgede kay\u0131tl\u0131 toplam ilave ara\u00e7 kapasitesinin % 15\u2019ini a\u015fmamak ve ithalat esnas\u0131nda yararlan\u0131lacak vergi indirimi tutar\u0131 kadar teminat mektubunun Bakanl\u0131\u011fa ibraz edilmesi kayd\u0131yla g\u00fcmr\u00fck vergisi muafiyeti sa\u011flanmak suretiyle yat\u0131r\u0131mc\u0131lara, i\u00e7ten yanmal\u0131 motor silindir hacmi azami 1600 cm3 ve\/veya elektrik motoru azami 160 kwh g\u00fcce sahip olan ve bu f\u0131krada belirtilen kategorilerde ara\u00e7 ithali i\u00e7in izin verilebilir. Belge kapsam\u0131nda hibrit ara\u00e7 i\u00e7in motor \u00fcretiminin de yer almas\u0131 halinde, motor \u00fcretim kapasitesinin %15\u2019i kadar daha (motor \u00fcretim kapasitesinin, ara\u00e7 \u00fcretim kapasitesinden fazla olmas\u0131 durumunda ara\u00e7 kapasitesi dikkate al\u0131n\u0131r) bu f\u0131krada belirtilen \u015fartlarda ara\u00e7 ithaline izin verilebilir.”<\/p>\n\n\n\n

Maddenin Amac\u0131 ve Anlam\u0131<\/strong><\/p>\n\n\n\n

Bu madde, T\u00fcrkiye’de b\u00fcy\u00fck \u00f6l\u00e7ekli binek otomobil (M1) ve hafif ticari ara\u00e7 (N1) \u00fcretimi yapacak veya mevcut \u00fcretimini ciddi \u015fekilde art\u0131racak yat\u0131r\u0131mc\u0131lar\u0131 cezbetmek i\u00e7in tasarlanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

Basit\u00e7e ifade etmek gerekirse:<\/strong> Devlet, bu b\u00fcy\u00fck otomotiv yat\u0131r\u0131mc\u0131lar\u0131na \u015f\u00f6yle bir teklif sunuyor:
“E\u011fer T\u00fcrkiye’de en az 100.000 adet\/y\u0131l kapasiteli<\/strong> bir \u00fcretim tesisi kurarsan (veya mevcut kapasiteni bu kadar art\u0131r\u0131rsan) ve yat\u0131r\u0131m\u0131n\u0131n %20’sini tamamlarsan<\/strong>, sana bir \u00f6d\u00fcl verece\u011fim: \u00dcretmeyi taahh\u00fct etti\u011fin ara\u00e7 say\u0131s\u0131n\u0131n %15’i kadar arac\u0131, g\u00fcmr\u00fck vergisi \u00f6demeden ithal edip satmana<\/strong> izin verece\u011fim. Tek \u015fart\u0131m, bu ithalattan elde edece\u011fin vergi avantaj\u0131 kadar bana teminat<\/strong> vermen. Yat\u0131r\u0131m\u0131n\u0131 tamamlad\u0131\u011f\u0131nda bu teminat\u0131 sana iade edece\u011fim.”<\/p>\n\n\n\n

Bu, yat\u0131r\u0131mc\u0131n\u0131n yat\u0131r\u0131m maliyetini finanse etmesine yard\u0131mc\u0131 olan, projenin nakit ak\u0131\u015f\u0131n\u0131 kolayla\u015ft\u0131ran \u00e7ok g\u00fc\u00e7l\u00fc bir te\u015fvik unsurudur.<\/p>\n\n\n\n

\u015eartlar, S\u00fcre\u00e7 ve Haklar (Tablola\u015ft\u0131r\u0131lm\u0131\u015f)<\/strong><\/p>\n\n\n\n

Maddenin karma\u015f\u0131k yap\u0131s\u0131n\u0131 bir tablo ile daha anla\u015f\u0131l\u0131r hale getirelim:<\/p>\n\n\n\n

Kategori<\/strong><\/td>\u015eart \/ Kural<\/strong><\/td>Detayl\u0131 A\u00e7\u0131klama<\/strong><\/td><\/tr>
Kimler Faydalanabilir?<\/strong><\/td>Yat\u0131r\u0131m Konusu<\/strong><\/td>Binek otomobil (M1 kategorisi) veya hafif ticari ara\u00e7 (N1 kategorisi) \u00fcretimi.<\/td><\/tr>
Kapasite \u015eart\u0131<\/strong><\/td>Yeni yat\u0131r\u0131m ise<\/strong>:<\/strong> Asgari 100.000 adet\/y\u0131l kapasiteli olmal\u0131.<\/td><\/tr>
Kapasite art\u0131\u015f\u0131 ise<\/strong>: <\/strong>Mevcut kapasiteye en az 100.000 adet\/y\u0131l eklenmeli.<\/td><\/tr>
\u0130zin \u0130\u00e7in \u00d6n Ko\u015ful<\/strong><\/td>Yat\u0131r\u0131m Ger\u00e7ekle\u015fme Oran\u0131<\/strong><\/td>Te\u015fvik belgesinde yazan toplam sabit yat\u0131r\u0131m tutar\u0131n\u0131n en az %20’sinin harcanm\u0131\u015f olmas\u0131<\/strong> gerekir.<\/td><\/tr>
\u0130thalat Limiti<\/strong><\/td>Ara\u00e7 Say\u0131s\u0131 Limiti<\/strong><\/td>\u0130thal edilecek ara\u00e7 say\u0131s\u0131, te\u015fvik belgesinde belirtilen toplam y\u0131ll\u0131k <\/strong>ilave<\/strong> \u00fcretim kapasitesinin %15’ini ge\u00e7emez.<\/strong><\/td><\/tr>
Ara\u00e7 \u00d6zellikleri Limiti<\/strong><\/td>\u0130thal edilecek ara\u00e7lar:<\/td><\/tr>
– Benzinli\/Dizel ise:<\/strong> Motor hacmi en fazla 1600 cm\u00b3 olmal\u0131.<\/td><\/tr>
– Elektrikli ise:<\/strong> Motor g\u00fcc\u00fc en fazla 160 kWh olmal\u0131.<\/td><\/tr>
Finansal G\u00fcvence<\/strong><\/td>Teminat Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/td>\u0130thalat s\u0131ras\u0131nda yararlan\u0131lacak olan g\u00fcmr\u00fck vergisi muafiyeti tutar\u0131 kadar<\/strong> teminat mektubunun Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131’na sunulmas\u0131 zorunludur.<\/td><\/tr>
Ekstra Hak (Hibrit Ara\u00e7lar)<\/strong><\/td>Motor \u00dcretimi Bonusu<\/strong><\/td>E\u011fer yat\u0131r\u0131m, hibrit ara\u00e7 motoru \u00fcretimini de kaps\u0131yorsa, ara\u00e7 ithalat hakk\u0131na ek olarak, motor \u00fcretim kapasitesinin %15’i kadar daha<\/strong> ayn\u0131 \u015fartlarda ara\u00e7 ithalat\u0131na izin verilir. (Burada motor ve ara\u00e7 kapasitelerinden d\u00fc\u015f\u00fck olan dikkate al\u0131n\u0131r.)<\/td><\/tr>
S\u00fcre\u00e7<\/strong><\/td>Zamanlama<\/strong><\/td>Bu haktan sadece yat\u0131r\u0131m s\u00fcresi i\u00e7erisinde<\/strong> faydalan\u0131labilir. Yat\u0131r\u0131m tamamland\u0131ktan sonra kullan\u0131lamaz.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Say\u0131sal Bir \u00d6rnekle A\u00e7\u0131klama<\/strong><\/p>\n\n\n\n

    \n
  • Yat\u0131r\u0131mc\u0131:<\/strong>\u00a0ZTS OTO A.\u015e.<\/li>\n\n\n\n
  • Yat\u0131r\u0131m:<\/strong>\u00a0T\u00fcrkiye’de yeni bir otomobil \u00fcretim tesisi kurma.<\/li>\n\n\n\n
  • Te\u015fvik Belgesindeki Bilgiler:<\/strong>\n
      \n
    • Sabit Yat\u0131r\u0131m Tutar\u0131:<\/strong>\u00a05 Milyar TL<\/li>\n\n\n\n
    • Y\u0131ll\u0131k \u00dcretim Kapasitesi:<\/strong>\u00a0200.000 adet\/y\u0131l (M1 kategorisi, 1500 cm\u00b3 motorlu)<\/li>\n<\/ul>\n<\/li>\n\n\n\n
    • \u0130thal Edilecek Arac\u0131n \u00d6zellikleri:<\/strong>\n
        \n
      • G\u00fcmr\u00fck Vergisi Oran\u0131 (Varsay\u0131msal):<\/strong>\u00a0%10<\/li>\n\n\n\n
      • Bir Arac\u0131n G\u00fcmr\u00fck De\u011feri:<\/strong>\u00a015.000 Euro<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

        S\u00fcrecin \u0130\u015fleyi\u015fi:<\/strong><\/p>\n\n\n\n

          \n
        1. \u00d6n Ko\u015fulun Sa\u011flanmas\u0131:<\/strong>\n
            \n
          • ZTS OTO A.\u015e., yat\u0131r\u0131m\u0131n\u0131n %20’sini, yani\u00a05 Milyar * %20 = 1 Milyar TL’lik k\u0131sm\u0131n\u0131 harcar ve bunu belgelendirir. Art\u0131k ithalat izni i\u00e7in ba\u015fvurabilir.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
          • \u0130thalat Hakk\u0131n\u0131n Hesaplanmas\u0131:<\/strong>\n
              \n
            • Maksimum \u0130thal Edilebilecek Ara\u00e7 Say\u0131s\u0131:<\/strong>\u00a0200.000 (kapasite) * %15 =\u00a030.000 adet ara\u00e7<\/strong>.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
            • \u0130thalat ve Teminat \u0130\u015flemi (\u00d6rne\u011fin 1.000 ara\u00e7l\u0131k bir parti i\u00e7in):<\/strong>\n
                \n
              • ZTS OTO A.\u015e., 1.000 adet ara\u00e7 ithal etmek ister.<\/li>\n\n\n\n
              • Yararlan\u0131lacak G\u00fcmr\u00fck Vergisi Muafiyeti:<\/strong>\n
                  \n
                • 1.000 (ara\u00e7) * 15.000 (Euro\/ara\u00e7) * %10 (GV oran\u0131) = 1.500.000 Euro<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                • ZTS OTO A.\u015e.’nin Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131’na\u00a01.5 Milyon Euro’luk bir banka teminat mektubu<\/strong>\u00a0sunmas\u0131 gerekir.<\/li>\n\n\n\n
                • Teminat mektubu sunulduktan sonra, Bakanl\u0131k g\u00fcmr\u00fck idaresine “g\u00fcmr\u00fck vergisiz ithalat” i\u00e7in izin yaz\u0131s\u0131 yazar ve OTO A.\u015e. 1.000 arac\u0131 vergisiz ithal eder.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                • Teminat\u0131n \u0130adesi:<\/strong>\n
                    \n
                  • ZTS OTO A.\u015e., yat\u0131r\u0131m\u0131n\u0131 te\u015fvik belgesindeki \u015fartlara uygun olarak tamamlar ve tamamlama vizesini yapt\u0131r\u0131r.<\/li>\n\n\n\n
                  • Yat\u0131r\u0131m tamamland\u0131\u011f\u0131nda, Bakanl\u0131\u011fa sundu\u011fu t\u00fcm teminat mektuplar\u0131 kendisine iade edilir.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n

                    Hibrit Motor Bonusu \u00d6rne\u011fi:<\/strong><\/p>\n\n\n\n

                      \n
                    • E\u011fer ZTS OTO A.\u015e.’nin yat\u0131r\u0131m\u0131 ayn\u0131 zamanda\u00a050.000 adet\/y\u0131l hibrit motor \u00fcretimini<\/strong>\u00a0de kapsasayd\u0131:<\/li>\n\n\n\n
                    • Ekstra ithalat hakk\u0131:\u00a050.000 (motor kapasitesi) * %15 = 7.500 adet ara\u00e7\u00a0daha olurdu.<\/li>\n\n\n\n
                    • Toplam ithalat hakk\u0131:\u00a030.000 (ana hak) + 7.500 (bonus hak) = 37.500 adet ara\u00e7\u00a0olurdu.<\/li>\n<\/ul>\n\n\n\n

                      Bu madde, karma\u015f\u0131k g\u00f6r\u00fcnse de asl\u0131nda b\u00fcy\u00fck otomotiv \u00fcreticilerine “proje finansman\u0131<\/strong>” i\u00e7in \u00e7ok cazip bir kap\u0131 aralamaktad\u0131r. Yat\u0131r\u0131mc\u0131, bu ara\u00e7lar\u0131 i\u00e7 piyasada satarak elde edece\u011fi gelirle yat\u0131r\u0131m\u0131n\u0131n bir k\u0131sm\u0131n\u0131 finanse etme \u015fans\u0131 bulur.<\/p>\n\n\n\n

                      Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"

                      Belirli \u015eartlar\u0131 Sa\u011flayan Otomotiv \u00dcreticilerine G\u00fcmr\u00fck Vergisiz Ara\u00e7 \u0130thalat\u0131 \u0130mk\u00e2n\u0131 (G\u00fcmr\u00fck Vergisi Muafiyeti-13\/5) Say\u0131sal \u00d6rneklerle Detayl\u0131 Analiz 9903 Say\u0131l\u0131 Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n 13\/5 Maddesi Otomotiv sekt\u00f6r\u00fcndeki b\u00fcy\u00fck yat\u0131r\u0131mlari\u00e7in \u00e7ok \u00f6zel ve \u00f6nemli bir istisnay\u0131 d\u00fczenliyor. Bu \u00e7al\u0131\u015fma, di\u011fer yat\u0131r\u0131mc\u0131lara tan\u0131nmayan, belirli \u015fartlar\u0131 sa\u011flayan otomotiv \u00fcreticilerine “g\u00fcmr\u00fck vergisiz ara\u00e7 ithalat\u0131” imk\u00e2n\u0131 sunan madde detaylar\u0131n\u0131 a\u00e7\u0131klamaktad\u0131r. Madde 13\/5 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[79,35,47,73,45,46,77,48,80,78,50,49,42,39,74,51,81,52,25,83,76,82],"class_list":["post-1243","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-buyuk-olcekli-isletme","tag-ekosistem-gelistirme-plani-yukumlulugu","tag-faiz-veya-kar-payi-destegi","tag-giris","tag-gumruk-vergisi-muafiyeti","tag-kdv-istisnasi","tag-kobi","tag-makine-destegi","tag-sabit-yatirim-tutari","tag-sanayi-ve-teknoloji-bakanligi","tag-sigorta-primi-destegi","tag-sigorta-primi-isveren-hissesi-destegi","tag-stratejik-hamle-programi","tag-teknoloji-hamlesi-programi","tag-turkiye-yuzyili-kalkinma-hamlesi","tag-vergi-indirimi","tag-yatirim-ilerleme-raporu","tag-yatirim-yeri-tahsisi","tag-yatirimlarda-devlet-yardimlari-hakkinda-karar","tag-yeminli-mali-musavir","tag-yerel-kalkinma-hamlesi-programi","tag-ymm"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1243"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1243\/revisions"}],"predecessor-version":[{"id":1245,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1243\/revisions\/1245"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}