{"id":3626,"date":"2021-08-13T18:11:28","date_gmt":"2021-08-13T15:11:28","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-4191-sayili-karar\/"},"modified":"2021-08-13T18:19:58","modified_gmt":"2021-08-13T15:19:58","slug":"yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-4191-sayili-karar","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/de\/yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-4191-sayili-karar\/","title":{"rendered":"Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 4191 Say\u0131l\u0131 Karar"},"content":{"rendered":"<p><strong>Sirk\u00fcler Tarihi : 06.07.2021<\/strong><br \/>\n<strong>Sirk\u00fcler No : 2021\/14<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>29 Haziran 2021 Tarihli 31526 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 4191 Say\u0131l\u0131 Karar ile yap\u0131lan de\u011fi\u015fiklikler bu sirk\u00fclerimizin konusunu olu\u015fturmaktad\u0131r.<\/p>\n<p>S\u00f6z konusu karar\u0131n 5.maddesi ile EK-8 Nolu tabloda yer alan makineler i\u00e7in g\u00fcmr\u00fck muafiyetinin kald\u0131r\u0131lmas\u0131 ve belge kapsam\u0131nda kullan\u0131lm\u0131\u015f makine ithalat\u0131n\u0131n yasaklanmas\u0131 konular\u0131 ile ilgili 29.06.2020 olan y\u00fcr\u00fcrl\u00fck tarihinin 01.01.2022 olmas\u0131 konusunda Bakanl\u0131k ile g\u00f6r\u00fc\u015fmeler yap\u0131ld\u0131\u011f\u0131 bilgisine ula\u015ft\u0131\u011f\u0131m\u0131z i\u00e7in \u015fu anda bu kapsam ithalat yapacak m\u00fc\u015fterilerimizin bu durumu takip etmelerini \u00f6nermekteyiz. S\u00f6z konusu karar ile \u00f6zetle \u015fu konularda \u00f6nemli d\u00fczenlemeler yer almaktad\u0131r.<\/p>\n<ul>\n<li>\u00c7evre yat\u0131r\u0131mlar\u0131n\u0131n kapsam\u0131 geni\u015fletilmi\u015f olup T\u00dcB\u0130TAK proje onay\u0131 getirilmi\u015ftir.<\/li>\n<li>01.2022\u2019den itibaren ge\u00e7erli olmak \u00fczere asgari sabit yat\u0131r\u0131m tutarlar\u0131 g\u00fcncellenmi\u015ftir.<\/li>\n<li>Her bir finansal kiralama \u015firketi baz\u0131nda asgari makine ve te\u00e7hizat turalar\u0131 g\u00fcncellenmi\u015ftir.<\/li>\n<li>Marka, lisans, know-how vb. duran varl\u0131k niteli\u011findeki yat\u0131r\u0131m harcamalar\u0131n\u0131n yat\u0131r\u0131m te\u015fvik belgesine kay\u0131tl\u0131 toplam sabit yat\u0131r\u0131m tutar\u0131 i\u00e7indeki oran\u0131 % 25 olarak g\u00fcncellenmi\u015ftir.<\/li>\n<li>Savunma Sanayii Ba\u015fkanl\u0131\u011f\u0131ndan al\u0131nacak proje onay\u0131 ile yap\u0131lacak stratejik yat\u0131r\u0131mlara ili\u015fkin ba\u015fvurularda asgari katma de\u011fer ve ithalat tutar\u0131na ili\u015fkin \u015fartlar aranmayacakt\u0131r.<\/li>\n<li>Teknoloji Odakl\u0131 Sanayi Hamlesi Program\u0131 kapsam\u0131nda \u00f6ncelikli \u00fcr\u00fcn listesinde yer alan hizmetler de stratejik yat\u0131r\u0131mlar kapsam\u0131nda desteklenebilecektir.<\/li>\n<li>Sirk\u00fclerimiz ekindeki EK-8 tablosunda bulunan makine ve te\u00e7hizat g\u00fcmr\u00fck vergisi muafiyeti kapsam\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Sirk\u00fclerimiz ekindeki EK-8 tablosunda bulunan kullan\u0131lm\u0131\u015f veya yenile\u015ftirilmi\u015f makine ve te\u00e7hizat te\u015fvik belgesi kapsam\u0131nda dahil edilemeyecektir.<\/li>\n<li>\u00c7imento imalat\u0131 yat\u0131r\u0131mlar\u0131na ili\u015fkin olarak al\u0131nmas\u0131 planlanan kullan\u0131lm\u0131\u015f makine ve te\u00e7hizat te\u015fvik belgesi kapsam\u0131nda dahil edilemeyecektir.<\/li>\n<li>Stratejik yat\u0131r\u0131mlarda faiz ve kar pay\u0131 deste\u011fi s\u0131n\u0131r\u0131 sabit yat\u0131r\u0131m tutar\u0131n\u0131n % 10\u2019u a\u015fmamak kayd\u0131yla yetmi\u015fbe\u015fmilyon olarak g\u00fcncellenmi\u015ftir.<\/li>\n<li>Sigorta primi i\u015fveren hissesi ve Sigorta primi deste\u011fi s\u00fcresinde ilave istihdam olarak kad\u0131n ve\/veya gen\u00e7 \u00e7al\u0131\u015fan istihdam eden \u015firketlerin s\u00f6z konusu desteklerden yararlanma s\u00fcreleri belirli \u015fartlar\u0131 sa\u011flad\u0131\u011f\u0131 takdirde uzat\u0131labilecektir.<\/li>\n<li>Veri merkezi yat\u0131r\u0131mlar\u0131 \u00f6ncelikli yat\u0131r\u0131mlar kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r<\/li>\n<li>\u0130stanbul ilinde organize sanayi b\u00f6lgeleri veya end\u00fcstri b\u00f6lgelerinde, komple yeni yat\u0131r\u0131mlar hari\u00e7 olmak \u00fczere, OECD teknoloji yo\u011funluk tan\u0131m\u0131na g\u00f6re orta-y\u00fcksek teknolojili sanayi s\u0131n\u0131f\u0131nda yer alan \u00fcr\u00fcnlere ili\u015fkin asgari 5 milyon TL tutar\u0131ndaki yat\u0131r\u0131mlar, organize sanayi b\u00f6lgeleri veya end\u00fcstri b\u00f6lgeleri d\u0131\u015f\u0131nda ise asgari 10 milyon TL tutar\u0131ndaki yat\u0131r\u0131mlar b\u00f6lgesel te\u015fvikler kapsam\u0131nda 1. B\u00f6lge desteklerinden faydaland\u0131r\u0131lacakt\u0131r.<\/li>\n<li>03.2020 tarihinden \u00f6nce d\u00fczenlenen ve deprem, salg\u0131n gibi do\u011fal ve biyolojik afet hallerinde yar\u0131m kalan veya tamamlanamayan yat\u0131r\u0131mlara verilebilecek ek 1 y\u0131ll\u0131k s\u00fcre uzat\u0131m\u0131 2 y\u0131l olarak g\u00fcncellenmi\u015ftir.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Ka\u011f\u0131t \u00fcretimine y\u00f6nelik plantasyon sahas\u0131 yat\u0131r\u0131mlar\u0131 ve sentetik elyaf \u00fcretimine y\u00f6nelik yat\u0131r\u0131mlar te\u015fvik kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r<\/p>\n<p><strong>EK-8<\/strong><br \/>\n<strong>G\u00dcMR\u00dcK VERG\u0130S\u0130 MUAF\u0130YET\u0130NDEN YARARLANAMAYACAK MAK\u0130NE VE TE\u00c7H\u0130ZAT L\u0130STES\u0130<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<td><strong>G.T.\u0130.P No<\/strong><\/td>\n<td><strong>2021 T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli Ad\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>8405.10.00.00.14<\/td>\n<td>Oksijen jenerat\u00f6rleri<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>8413.40.00.00.00<\/td>\n<td>Beton pompalar\u0131<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>8414.40.90.00.12<\/td>\n<td>Tekerlekli \u015fasiler \u00fczerine monte edilmi\u015f \u00e7ekilebilen pistonlu hava kompres\u00f6rleri; dakikada verdi\u011fi hava debisi &gt; 2 m3<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>8414.80.19.90.00<\/td>\n<td>\u00c7ok kademeli t\u00fcrbo kompres\u00f6rler; sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya mahsus olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>8414.80.22.90.11<\/td>\n<td>Pistonlu kompres\u00f6rler; hava tank\u0131 ihtiva eden, manometre bas\u0131nc\u0131 =&lt;15 bar, debisi =&lt; 60 m3\/h, sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>8414.80.28.90.00<\/td>\n<td>Pistonlu kompres\u00f6rler; manometre bas\u0131nc\u0131 &lt;= 15 bar, debisi &gt; 60 m3\/h, sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya mahsus olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>8414.80.59.90.00<\/td>\n<td>Pistonlu kompres\u00f6rler; manometre bas\u0131nc\u0131 &gt; 15 bar, debisi &gt; 120 m3\/h, sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya mahsus olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>8414.80.73.90.00<\/td>\n<td>D\u00f6ner hareketli, tek \u015faftl\u0131 kompres\u00f6rler; sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya mahsus olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>9<\/td>\n<td>8414.80.75.90.00<\/td>\n<td>D\u00f6ner hareketli, \u00e7ok \u015faftl\u0131, vidal\u0131 kompres\u00f6rler; sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya mahsus olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>10<\/td>\n<td>8415.82.00.90.00<\/td>\n<td>Bir so\u011futucu \u00fcnite i\u00e7eren di\u011fer klima cihazlar\u0131; sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya mahsus olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>11<\/td>\n<td>8415.83.00.90.00<\/td>\n<td>Bir so\u011futucu \u00fcnite i\u00e7ermeyen di\u011fer klima cihazlar\u0131; sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya mahsus olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>12<\/td>\n<td>8417.10.00.00.12<\/td>\n<td>Metallerin, metal cevherlerinin ve piritleri i\u00e7in elektrikli olmayan \u0131s\u0131l i\u015flem f\u0131r\u0131nlar\u0131<\/td>\n<\/tr>\n<tr>\n<td>13<\/td>\n<td>8417.20.10.00.00<\/td>\n<td>Ekmek\u00e7ilik (bisk\u00fcvi dahil) i\u00e7in elektrikli olmayan t\u00fcnel f\u0131r\u0131nlar<\/td>\n<\/tr>\n<tr>\n<td>14<\/td>\n<td>8417.20.90.00.00<\/td>\n<td>Ekmek\u00e7ilik (bisk\u00fcvi dahil) i\u00e7in elektrikli olmayan f\u0131r\u0131nlar; t\u00fcnel f\u0131r\u0131nlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>15<\/td>\n<td>8419.32.00.00.00<\/td>\n<td>A\u011fa\u00e7, k\u00e2\u011f\u0131t hamuru, k\u00e2\u011f\u0131t veya kartonlar i\u00e7in kurutma cihazlar\u0131<\/td>\n<\/tr>\n<tr>\n<td>16<\/td>\n<td>8419.39.00.00.00<\/td>\n<td>Is\u0131 de\u011fi\u015fikli\u011fi yoluyla maddelerin kurutulmas\u0131 i\u00e7in di\u011fer cihazlar<\/td>\n<\/tr>\n<tr>\n<td>17<\/td>\n<td>8422.30.00.00.00<\/td>\n<td>\u015ei\u015fe, kutu, \u00e7uval, vb kaplar\u0131 doldurma, kapama, m\u00fch\u00fcrleme, etiketleme, kaps\u00fclleme makinalar\u0131 ve i\u00e7ecekleri gazland\u0131rmaya mahsus makinalar<\/td>\n<\/tr>\n<tr>\n<td>18<\/td>\n<td>8422.40.00.00.00<\/td>\n<td>Di\u011fer paketleme veya ambalajlama makinalar\u0131 (\u0131s\u0131 ile b\u00fczerek ambalajlamaya mahsus makinalar dahil)<\/td>\n<\/tr>\n<tr>\n<td>19<\/td>\n<td>8426.19.00.00.12<\/td>\n<td>K\u00f6pr\u00fc vin\u00e7ler (sabit bir mesnet \u00fczerine tespit edilmi\u015f gezer k\u00f6pr\u00fc vin\u00e7leri HAR\u0130\u00c7)<\/td>\n<\/tr>\n<tr>\n<td>20<\/td>\n<td>8426.20.00.00.00<\/td>\n<td>Kule vin\u00e7ler<\/td>\n<\/tr>\n<tr>\n<td>21<\/td>\n<td>8427.10.10.00.00<\/td>\n<td>Elektrik motorlu, kendinden hareketli forkliftler ve kald\u0131rma ve elle\u00e7leme tertibat\u0131 olan di\u011fer y\u00fck arabalar\u0131; kald\u0131rma y\u00fcksekli\u011fi &gt;= 1 metre<\/td>\n<\/tr>\n<tr>\n<td>22<\/td>\n<td>8427.10.90.00.00<\/td>\n<td>Elektrik motorlu, kendinden hareketli forkliftler ve kald\u0131rma ve elle\u00e7leme tertibat\u0131 olan di\u011fer y\u00fck arabalar\u0131; kald\u0131rma y\u00fcksekli\u011fi &lt; 1 metre<\/td>\n<\/tr>\n<tr>\n<td>23<\/td>\n<td>8427.20.11.00.00<\/td>\n<td>Arazi forkliftleri ve istiflemeye mahsus di\u011fer y\u00fck arabalar\u0131; kald\u0131rma y\u00fcksekli\u011fi &gt;= 1 metre<\/td>\n<\/tr>\n<tr>\n<td>24<\/td>\n<td>8427.20.19.00.00<\/td>\n<td>Kendinden hareketli di\u011fer forkliftler ve di\u011fer y\u00fck arabalar\u0131; kald\u0131rma y\u00fcksekli\u011fi &gt;= 1 metre<\/td>\n<\/tr>\n<tr>\n<td>25<\/td>\n<td>8427.20.90.00.00<\/td>\n<td>Kendinden hareketli di\u011fer forkliftler ve di\u011fer y\u00fck arabalar\u0131; kald\u0131rma y\u00fcksekli\u011fi &lt; 1 metre<\/td>\n<\/tr>\n<tr>\n<td>26<\/td>\n<td>8428.33.00.90.00<\/td>\n<td>E\u015fya ve malzeme ta\u015f\u0131maya mahsus, s\u00fcrekli hareketli, bantl\u0131 elevat\u00f6rler ve konvey\u00f6rler; sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya mahsus olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>27<\/td>\n<td>8428.39.20.90.00<\/td>\n<td>E\u015fya ve malzeme ta\u015f\u0131maya mahsus, s\u00fcrekli hareketli, rulolu veya makaral\u0131 konvey\u00f6rler; sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya mahsus olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>28<\/td>\n<td>8429.20.00.00.11<\/td>\n<td>Kendinden hareketli greyderler<\/td>\n<\/tr>\n<tr>\n<td>29<\/td>\n<td>8429.51.99.10.11<\/td>\n<td>Kendinden hareketli, topra\u011f\u0131 kazabilen, \u00f6nden y\u00fcklemeli di\u011fer direyici y\u00fckleyiciler; lastik tekerlekli olanlar<\/td>\n<\/tr>\n<tr>\n<td>30<\/td>\n<td>8429.52.10.00.00<\/td>\n<td>kendinden hareketli, kulesi 360 derece d\u00f6nebilen, paletli ekskavat\u00f6rler<\/td>\n<\/tr>\n<tr>\n<td>31<\/td>\n<td>8429.52.90.00.11<\/td>\n<td>Kendinden hareketli, kulesi 360 derece d\u00f6nebilen lastik tekerlekli mekanik k\u00fcreyiciler, ekskavat\u00f6rler ve k\u00fcreyici y\u00fckleyiciler<\/td>\n<\/tr>\n<tr>\n<td>32<\/td>\n<td>8429.59.00.10.11<\/td>\n<td>Kendinden hareketli, topra\u011f\u0131 kazabilen beko loder<\/td>\n<\/tr>\n<tr>\n<td>33<\/td>\n<td>8434.20.00.00.11<\/td>\n<td>Tereya\u011f\u0131 imaline mahsus makine ve cihazlar (ekrem\u00f6zler hari\u00e7)<\/td>\n<\/tr>\n<tr>\n<td>34<\/td>\n<td>8434.20.00.00.12<\/td>\n<td>Peynir imaline mahsus makine ve cihazlar<\/td>\n<\/tr>\n<tr>\n<td>35<\/td>\n<td>8434.20.00.00.19<\/td>\n<td>S\u00fct\u00e7\u00fcl\u00fckte kullan\u0131lan di\u011fer makine ve cihazlar<\/td>\n<\/tr>\n<tr>\n<td>36<\/td>\n<td>8437.10.00.00.00<\/td>\n<td>Tohumlar\u0131n, hububat\u0131n veya kuru baklagillerin temizlenmesine, tasnif edilmesine veya ay\u0131klanmas\u0131na mahsus makina ve cihazlar<\/td>\n<\/tr>\n<tr>\n<td>37<\/td>\n<td>8437.80.00.10.11<\/td>\n<td>Hububat\u0131n \u00f6\u011f\u00fct\u00fclmesine ve i\u015flenmesine mahsus makina ve cihazlar; de\u011firmencilikte kullan\u0131lmaya mahsus olanlar<\/td>\n<\/tr>\n<tr>\n<td>38<\/td>\n<td>8451.40.00.00.11<\/td>\n<td>Tekstil sanayi i\u00e7in y\u0131kama makinalar\u0131<\/td>\n<\/tr>\n<tr>\n<td>39<\/td>\n<td>8456.11.90.10.00<\/td>\n<td>Lazer ile metallerin veya metal karb\u00fcrlerin a\u015f\u0131nd\u0131r\u0131larak i\u015flenmesine mahsus makina ve aletler<\/td>\n<\/tr>\n<tr>\n<td>40<\/td>\n<td>8456.40.00.00.00<\/td>\n<td>Plazma ark\u0131 y\u00f6ntemi ile maddelerin a\u015f\u0131nd\u0131r\u0131larak i\u015flenmesine mahsus makina ve aletler<\/td>\n<\/tr>\n<tr>\n<td>41<\/td>\n<td>8457.10.10.00.00<\/td>\n<td>Metal i\u015flemeye mahsus i\u015fleme merkezleri; yatay olanlar<\/td>\n<\/tr>\n<tr>\n<td>42<\/td>\n<td>8457.10.90.00.00<\/td>\n<td>Metal i\u015flemeye mahsus i\u015fleme merkezleri; yatay olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>43<\/td>\n<td>8457.30.90.00.00<\/td>\n<td>Metal i\u015flemeye mahsus \u00e7ok istasyonlu transfer tezgahlar\u0131; n\u00fcmerik kontroll\u00fc olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>44<\/td>\n<td>8458.11.20.00.00<\/td>\n<td>Metal i\u015flemeye mahsus n\u00fcmerik kontroll\u00fc yatay tornalama merkezleri<\/td>\n<\/tr>\n<tr>\n<td>45<\/td>\n<td>8459.10.00.00.00<\/td>\n<td>Metalleri tala\u015f kald\u0131rmak suretiyle i\u015fleyen k\u0131zakl\u0131 i\u015flem \u00fcniteleri<\/td>\n<\/tr>\n<tr>\n<td>46<\/td>\n<td>8459.61.10.00.00<\/td>\n<td>Metaller i\u00e7in n\u00fcmerik kontroll\u00fc tak\u0131m freze tezgahlar\u0131<\/td>\n<\/tr>\n<tr>\n<td>47<\/td>\n<td>8459.61.90.00.00<\/td>\n<td>Metaller i\u00e7in n\u00fcmerik kontroll\u00fc di\u011fer freze tezgahlar\u0131<\/td>\n<\/tr>\n<tr>\n<td>48<\/td>\n<td>8459.69.90.00.00<\/td>\n<td>Metaller i\u00e7in di\u011fer freze tezgahlar\u0131<\/td>\n<\/tr>\n<tr>\n<td>49<\/td>\n<td>8460.12.00.00.00<\/td>\n<td>Metaller veya sermetler i\u00e7in d\u00fcz y\u00fczey ta\u015flama tezgahlar\u0131; n\u00fcmerik kontroll\u00fc olanlar<\/td>\n<\/tr>\n<tr>\n<td>50<\/td>\n<td>8460.19.00.00.00<\/td>\n<td>Metaller veya sermetler i\u00e7in d\u00fcz y\u00fczey ta\u015flama tezgahlar\u0131; n\u00fcmerik kontroll\u00fc olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>51<\/td>\n<td>8460.31.00.00.00<\/td>\n<td>Metal alet veya kesici tak\u0131m i\u00e7in bileme tezgahlar\u0131; n\u00fcmerik kontroll\u00fc olanlar<\/td>\n<\/tr>\n<tr>\n<td>52<\/td>\n<td>8460.39.00.00.00<\/td>\n<td>Metal alet veya kesici tak\u0131m i\u00e7in bileme tezgahlar\u0131; n\u00fcmerik kontroll\u00fc olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>53<\/td>\n<td>8461.50.11.00.00<\/td>\n<td>Metalleri veya sermetleri tala\u015f kald\u0131rarak i\u015fleyen testeresi daire \u015feklinde olan testere tezgahlar\u0131<\/td>\n<\/tr>\n<tr>\n<td>54<\/td>\n<td>8461.50.19.00.00<\/td>\n<td>Metalleri veya sermetleri tala\u015f kald\u0131rarak i\u015fleyen testeresi daire \u015feklinde OLMAYAN testere tezgahlar\u0131<\/td>\n<\/tr>\n<tr>\n<td>55<\/td>\n<td>8461.50.90.00.00<\/td>\n<td>Metalleri veya sermetleri tala\u015f kald\u0131rarak i\u015fleyen dilme tezgahlar\u0131<\/td>\n<\/tr>\n<tr>\n<td>56<\/td>\n<td>8462.21.10.00.00<\/td>\n<td>Yass\u0131 metaller i\u00e7in kavislendirme, katlama, d\u00fczeltme veya yass\u0131la\u015ft\u0131rma tezgahlar\u0131; n\u00fcmerik kontroll\u00fc olanlar<\/td>\n<\/tr>\n<tr>\n<td>57<\/td>\n<td>8462.21.80.00.00<\/td>\n<td>Di\u011fer metaller i\u00e7in kavislendirme, katlama, d\u00fczeltme veya yass\u0131la\u015ft\u0131rma tezgahlar\u0131; n\u00fcmerik kontroll\u00fc olanlar<\/td>\n<\/tr>\n<tr>\n<td>58<\/td>\n<td>8462.31.00.00.11<\/td>\n<td>Metalleri n\u00fcmerik kontroll\u00fc makasla kesme tezgahlar\u0131<\/td>\n<\/tr>\n<tr>\n<td>59<\/td>\n<td>8462.41.10.00.11<\/td>\n<td>Yass\u0131 metalleri z\u0131mbal\u0131 kesmek i\u00e7in n\u00fcmerik kontroll\u00fc tezgahlar (kombine (z\u0131mbal\u0131 ve makasla kesme) tezgahlar dahil)<\/td>\n<\/tr>\n<tr>\n<td>60<\/td>\n<td>8462.41.90.00.11<\/td>\n<td>Yass\u0131 olmayan metalleri z\u0131mbal\u0131 kesmek i\u00e7in n\u00fcmerik kontroll\u00fc tezgahlar (kombine (z\u0131mbal\u0131 ve makasla kesme) tezgahlar dahil)<\/td>\n<\/tr>\n<tr>\n<td>61<\/td>\n<td>8462.91.20.90.00<\/td>\n<td>Metaller i\u00e7in n\u00fcmerik kontroll\u00fc di\u011fer hidrolik presler<\/td>\n<\/tr>\n<tr>\n<td>62<\/td>\n<td>8462.99.20.90.00<\/td>\n<td>Metalleri veya metal karb\u00fcrleri i\u015flemeye mahsus n\u00fcmerik kontroll\u00fc di\u011fer tezgahlar<\/td>\n<\/tr>\n<tr>\n<td>63<\/td>\n<td>8463.10.90.00.00<\/td>\n<td>Metal \u00e7ubuk, boru, profil veya benzerlerini \u00e7ekme makinalar\u0131; tel \u00e7ekme makineleri HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>64<\/td>\n<td>8463.20.00.00.11<\/td>\n<td>Ezerek vida di\u015fi a\u00e7ma makinalar\u0131<\/td>\n<\/tr>\n<tr>\n<td>65<\/td>\n<td>8465.10.90.00.00<\/td>\n<td>A\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. i\u015flemeye mahsus, alet de\u011fi\u015ftirmeden fakat i\u015flenecek par\u00e7a otomatik y\u00fcklenerek i\u015f yapan makinalar<\/td>\n<\/tr>\n<tr>\n<td>66<\/td>\n<td>8465.20.00.00.00<\/td>\n<td>A\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in i\u015fleme merkezleri<\/td>\n<\/tr>\n<tr>\n<td>67<\/td>\n<td>8465.91.10.00.00<\/td>\n<td>A\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in \u015ferit testere makinalar\u0131<\/td>\n<\/tr>\n<tr>\n<td>68<\/td>\n<td>8465.91.20.00.00<\/td>\n<td>A\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in dairesel testere makinalar\u0131<\/td>\n<\/tr>\n<tr>\n<td>69<\/td>\n<td>8465.92.00.00.11<\/td>\n<td>A\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in planya makinalar\u0131<\/td>\n<\/tr>\n<tr>\n<td>70<\/td>\n<td>8465.92.00.00.12<\/td>\n<td>A\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in freze makinalar\u0131<\/td>\n<\/tr>\n<tr>\n<td>71<\/td>\n<td>8465.93.00.00.13<\/td>\n<td>A\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in parlatma makinalar\u0131<\/td>\n<\/tr>\n<tr>\n<td>72<\/td>\n<td>8465.94.00.00.00<\/td>\n<td>A\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in b\u00fckme veya birle\u015ftirme makinalar\u0131<\/td>\n<\/tr>\n<tr>\n<td>73<\/td>\n<td>8465.95.00.00.00<\/td>\n<td>A\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in delik a\u00e7ma veya z\u0131vanalama makinalar\u0131<\/td>\n<\/tr>\n<tr>\n<td>74<\/td>\n<td>8465.96.00.00.00<\/td>\n<td>A\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in yarma, dilme veya soyarak yaprak halinde a\u00e7ma makinalar\u0131<\/td>\n<\/tr>\n<tr>\n<td>75<\/td>\n<td>8468.20.00.00.19<\/td>\n<td>Gaz ile \u00e7al\u0131\u015fan lehim ve kaynak yapmaya mahsus veya sat\u0131h tavlamaya mahsus di\u011fer makine ve cihazlar<\/td>\n<\/tr>\n<tr>\n<td>76<\/td>\n<td>8474.10.00.10.00<\/td>\n<td>Maden cevherlerini tasnif etmeye ay\u0131rmaya, elemeye veya y\u0131kamaya mahsus makineler<\/td>\n<\/tr>\n<tr>\n<td>77<\/td>\n<td>8474.10.00.90.00<\/td>\n<td>Toprak, ta\u015f, cevher (maden cevherleri HAR\u0130\u00c7) veya kat\u0131 haldeki di\u011fer mineral maddeleri tasnif etmeye, elemeye, ay\u0131rmaya veya y\u0131kamaya mahsus makinalar<\/td>\n<\/tr>\n<tr>\n<td>78<\/td>\n<td>8474.20.00.10.00<\/td>\n<td>Ta\u015f k\u0131rma makinalar\u0131<\/td>\n<\/tr>\n<tr>\n<td>79<\/td>\n<td>8474.20.00.90.00<\/td>\n<td>Toprak, ta\u015f, cevher veya kat\u0131 haldeki di\u011fer mineral maddeleri k\u0131rmaya veya \u00f6\u011f\u00fctmeye mahsus makinalar; ta\u015f k\u0131rma makinalar\u0131 HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>80<\/td>\n<td>8474.31.00.00.00<\/td>\n<td>Beton veya har\u00e7 kar\u0131\u015ft\u0131r\u0131c\u0131lar\u0131<\/td>\n<\/tr>\n<tr>\n<td>81<\/td>\n<td>8474.32.00.00.00<\/td>\n<td>Mineral maddeleri bit\u00fcmenle kar\u0131\u015ft\u0131rmaya mahsus makinalar<\/td>\n<\/tr>\n<tr>\n<td>82<\/td>\n<td>8474.39.00.00.00<\/td>\n<td>Toprak, ta\u015f, cevher veya kat\u0131 haldeki di\u011fer mineral maddeleri yo\u011furmaya mahsus makina ve cihazlar ve di\u011fer maddeleri kar\u0131\u015ft\u0131rmaya mahsus makinalar<\/td>\n<\/tr>\n<tr>\n<td>83<\/td>\n<td>8474.90.90.90.19<\/td>\n<td>84.74 Pozisyonundaki di\u011fer makinalar i\u00e7in aksam ve par\u00e7alar; d\u00f6kme demir veya \u00e7elik d\u00f6k\u00fcmden olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>84<\/td>\n<td>8477.10.00.00.00<\/td>\n<td>Kau\u00e7uk veya plastik i\u00e7in enjeksiyon makinalar\u0131<\/td>\n<\/tr>\n<tr>\n<td>85<\/td>\n<td>8479.30.10.00.00<\/td>\n<td>A\u011fa\u00e7 veya di\u011fer lifli maddelerden levha imaline mahsus presler<\/td>\n<\/tr>\n<tr>\n<td>86<\/td>\n<td>8515.21.00.00.00<\/td>\n<td>Metallere rezistans kayna\u011f\u0131 yapmaya mahsus tamamen veya k\u0131smen otomatik olan makine ve cihazlar<\/td>\n<\/tr>\n<tr>\n<td>87<\/td>\n<td>8515.29.00.00.00<\/td>\n<td>Metallere rezistans kayna\u011f\u0131 yapmaya mahsus di\u011fer makine ve cihazlar<\/td>\n<\/tr>\n<tr>\n<td>88<\/td>\n<td>8515.31.00.00.00<\/td>\n<td>Metallere ark kayna\u011f\u0131 (plazma ark\u0131 dahil) yapmaya mahsus tamamen veya k\u0131smen otomatik olan makine ve cihazlar<\/td>\n<\/tr>\n<tr>\n<td>89<\/td>\n<td>8603.10.00.00.00<\/td>\n<td>Elektrik enerjisini d\u0131\u015far\u0131dan alan kendinden hareketli demiryolu veya tramvay vagonlar\u0131<\/td>\n<\/tr>\n<tr>\n<td>90<\/td>\n<td>8702.10.11.11.00<\/td>\n<td>Otob\u00fcs; YEN\u0130, sadece dizel veya yar\u0131 dizel motorlu, ta\u015f\u0131ma kapasitesi &gt;= 10 ki\u015fi, silindir hacmi &gt; 2500 cm3<\/td>\n<\/tr>\n<tr>\n<td>91<\/td>\n<td>8702.10.19.11.00<\/td>\n<td>Otob\u00fcs; KULLANILMI\u015e, sadece dizel veya yar\u0131 dizel motorlu, ta\u015f\u0131ma kapasitesi &gt;= 10 ki\u015fi, silindir hacmi &gt; 2500 cm3<\/td>\n<\/tr>\n<tr>\n<td>92<\/td>\n<td>8702.10.91.11.00<\/td>\n<td>Otob\u00fcs; YEN\u0130, sadece dizel veya yar\u0131 dizel motorlu, ta\u015f\u0131ma kapasitesi &gt;= 10 ki\u015fi, silindir hacmi &lt;= 2500 cm3<\/td>\n<\/tr>\n<tr>\n<td>93<\/td>\n<td>8702.10.99.11.00<\/td>\n<td>Otob\u00fcs; KULLANILMI\u015e, sadece dizel veya yar\u0131 dizel motorlu, ta\u015f\u0131ma kapasitesi &gt;= 10 ki\u015fi, silindir hacmi &lt;= 2500 cm3<\/td>\n<\/tr>\n<tr>\n<td>94<\/td>\n<td>8702.20.10.00.00<\/td>\n<td>Yolcu ta\u015f\u0131maya mahsus ta\u015f\u0131tlar; hem dizel\/yar\u0131 dizel hem de tahrik g\u00fcc\u00fc veren elektrik motorlu, ta\u015f\u0131ma kapasitesi &gt;= 10 ki\u015fi, silindir hacmi &gt; 2500cm3<\/td>\n<\/tr>\n<tr>\n<td>95<\/td>\n<td>8702.20.90.00.00<\/td>\n<td>Yolcu ta\u015f\u0131maya mahsus ta\u015f\u0131tlar; hem dizel\/yar\u0131 dizel hem de tahrik g\u00fcc\u00fc veren elektrik motorlu, ta\u015f\u0131ma kapasitesi &gt;= 10 ki\u015fi, silindir hacmi &lt;=2500cm3<\/td>\n<\/tr>\n<tr>\n<td>96<\/td>\n<td>8702.30.10.00.00<\/td>\n<td>Yolcu ta\u015f\u0131maya mahsus ta\u015f\u0131tlar; hem benzinli hem de tahrik g\u00fcc\u00fc veren elektrik motorlu, ta\u015f\u0131ma kapasitesi &gt;= 10 ki\u015fi, silindir hacmi &gt; 2800 cm3<\/td>\n<\/tr>\n<tr>\n<td>97<\/td>\n<td>8702.30.90.00.00<\/td>\n<td>Yolcu ta\u015f\u0131maya mahsus ta\u015f\u0131tlar; hem benzinli hem de tahrik g\u00fcc\u00fc veren elektrik motorlu, ta\u015f\u0131ma kapasitesi &gt;= 10 ki\u015fi, silindir hacmi &lt;= 2800 cm3<\/td>\n<\/tr>\n<tr>\n<td>98<\/td>\n<td>8702.40.00.00.00<\/td>\n<td>Yolcu ta\u015f\u0131maya mahsus ta\u015f\u0131tlar; sadece elektrik motorundan tahrikli; ta\u015f\u0131ma kapasitesi &gt;=10 ki\u015fi<\/td>\n<\/tr>\n<tr>\n<td>99<\/td>\n<td>8702.90.11.11.00<\/td>\n<td>Otob\u00fcs; YEN\u0130, benzinli, ta\u015f\u0131ma kapasitesi &gt;= 10 ki\u015fi, silindir hacmi &gt; 2800 cm3<\/td>\n<\/tr>\n<tr>\n<td>100<\/td>\n<td>8702.90.19.11.00<\/td>\n<td>Otob\u00fcs; KULLANILMI\u015e, benzinli, ta\u015f\u0131ma kapasitesi &gt;= 10 ki\u015fi, silindir hacmi &gt; 2800 cm3<\/td>\n<\/tr>\n<tr>\n<td>101<\/td>\n<td>8702.90.31.11.00<\/td>\n<td>Otob\u00fcs; YEN\u0130, benzinli, ta\u015f\u0131ma kapasitesi &gt;= 10 ki\u015fi, silindir hacmi &lt;= 2800 cm3<\/td>\n<\/tr>\n<tr>\n<td>102<\/td>\n<td>8702.90.39.11.00<\/td>\n<td>Otob\u00fcs; KULLANILMI\u015e, benzinli, ta\u015f\u0131ma kapasitesi &gt;= 10 ki\u015fi, silindir hacmi &lt;= 2800 cm3<\/td>\n<\/tr>\n<tr>\n<td>103<\/td>\n<td>8702.90.90.00.00<\/td>\n<td>10 veya daha fazla ki\u015fi ta\u015f\u0131maya mahsus (s\u00fcr\u00fcc\u00fc dahil) di\u011fer motorlarla m\u00fccehhez ta\u015f\u0131tlar<\/td>\n<\/tr>\n<tr>\n<td>104<\/td>\n<td>8704.21.10.00.00<\/td>\n<td>Y\u00fcksek radyoaktif maddeleri ta\u015f\u0131maya mahsus (EURATOM) dizel veya yar\u0131 dizel motorlu ta\u015f\u0131tlar; br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &lt;= 5 ton<\/td>\n<\/tr>\n<tr>\n<td>105<\/td>\n<td>8704.21.31.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus dizel veya yar\u0131 dizel motorlu di\u011fer ta\u015f\u0131tlar; YEN\u0130, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &lt;= 5 ton, silindir hacmi &gt; 2500 cm3<\/td>\n<\/tr>\n<tr>\n<td>106<\/td>\n<td>8704.21.39.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus dizel veya yar\u0131 dizel motorlu di\u011fer ta\u015f\u0131tlar; KULLANILMI\u015e, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &lt;= 5 ton, silindir hacmi &gt; 2500 cm3<\/td>\n<\/tr>\n<tr>\n<td>107<\/td>\n<td>8704.21.91.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus dizel veya yar\u0131 dizel motorlu di\u011fer ta\u015f\u0131tlar; YEN\u0130, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &lt;= 5 ton, silindir hacmi &lt;= 2500 cm3<\/td>\n<\/tr>\n<tr>\n<td>108<\/td>\n<td>8704.21.99.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus dizel veya yar\u0131 dizel motorlu di\u011fer ta\u015f\u0131tlar; KULLANILMI\u015e, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &lt;= 5 ton, silindir hacmi &lt;= 2500 cm3<\/td>\n<\/tr>\n<tr>\n<td>109<\/td>\n<td>8704.22.10.00.00<\/td>\n<td>Y\u00fcksek radyoaktif maddelerin ta\u015f\u0131nmas\u0131 i\u00e7in \u00f6zel yap\u0131lm\u0131\u015f (EURATOM) dizel veya yar\u0131 dizel motorlu ta\u015f\u0131tlar; 5 ton &lt; br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &lt;= 20 ton<\/td>\n<\/tr>\n<tr>\n<td>110<\/td>\n<td>8704.22.91.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus dizel veya yar\u0131 dizel motorlu di\u011fer ta\u015f\u0131tlar; YEN\u0130, 5 ton &lt; br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &lt;= 20 ton<\/td>\n<\/tr>\n<tr>\n<td>111<\/td>\n<td>8704.22.99.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus dizel veya yar\u0131 dizel motorlu di\u011fer ta\u015f\u0131tlar; KULLANILMI\u015e, 5 ton &lt; br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &lt;= 20 ton<\/td>\n<\/tr>\n<tr>\n<td>112<\/td>\n<td>8704.23.10.00.00<\/td>\n<td>Y\u00fcksek radyoaktif maddelerin ta\u015f\u0131nmas\u0131 i\u00e7in \u00f6zel yap\u0131lm\u0131\u015f (EURATOM) dizel veya yar\u0131 dizel motorlu ta\u015f\u0131tlar; br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &gt; 20 ton<\/td>\n<\/tr>\n<tr>\n<td>113<\/td>\n<td>8704.23.91.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus dizel veya yar\u0131 dizel motorlu di\u011fer ta\u015f\u0131tlar; YEN\u0130, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &gt; 20 ton<\/td>\n<\/tr>\n<tr>\n<td>114<\/td>\n<td>8704.23.99.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus dizel veya yar\u0131 dizel motorlu di\u011fer ta\u015f\u0131tlar; KULLANILMI\u015e, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &gt; 20 ton<\/td>\n<\/tr>\n<tr>\n<td>115<\/td>\n<td>8704.31.10.00.00<\/td>\n<td>Y\u00fcksek radyoaktif maddeleri ta\u015f\u0131maya mahsus (EURATOM) benzin motorlu ta\u015f\u0131tlar; br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &lt;= 5 ton<\/td>\n<\/tr>\n<tr>\n<td>116<\/td>\n<td>8704.31.31.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus benzin motorlu di\u011fer ta\u015f\u0131tlar; YEN\u0130, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &lt;= 5 ton, silindir hacmi &gt; 2800 cm3<\/td>\n<\/tr>\n<tr>\n<td>117<\/td>\n<td>8704.31.39.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus benzin motorlu di\u011fer ta\u015f\u0131tlar; KULLANILMI\u015e, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &lt;= 5 ton, silindir hacmi &gt; 2800 cm3<\/td>\n<\/tr>\n<tr>\n<td>118<\/td>\n<td>8704.31.91.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus benzin motorlu di\u011fer ta\u015f\u0131tlar; YEN\u0130, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &lt;= 5 ton, silindir hacmi &lt;= 2800 cm3<\/td>\n<\/tr>\n<tr>\n<td>119<\/td>\n<td>8704.31.99.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus benzin motorlu di\u011fer ta\u015f\u0131tlar; KULLANILMI\u015e, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &lt;= 5 ton, silindir hacmi &lt;= 2800 cm3<\/td>\n<\/tr>\n<tr>\n<td>120<\/td>\n<td>8704.32.10.00.00<\/td>\n<td>Y\u00fcksek radyoaktif maddeleri ta\u015f\u0131maya mahsus (EURATOM) benzin motorlu ta\u015f\u0131tlar; br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &gt; 5 ton<\/td>\n<\/tr>\n<tr>\n<td>121<\/td>\n<td>8704.32.91.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus benzin motorlu di\u011fer ta\u015f\u0131tlar; YEN\u0130, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &gt; 5 ton<\/td>\n<\/tr>\n<tr>\n<td>122<\/td>\n<td>8704.32.99.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus benzin motorlu di\u011fer ta\u015f\u0131tlar; KULLANILMI\u015e, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 &gt; 5 ton<\/td>\n<\/tr>\n<tr>\n<td>123<\/td>\n<td>8704.90.00.00.00<\/td>\n<td>E\u015fya ta\u015f\u0131maya mahsus motorlu di\u011fer ta\u015f\u0131tlar<\/td>\n<\/tr>\n<tr>\n<td>124<\/td>\n<td>8705.10.00.00.11<\/td>\n<td>Vin\u00e7li ta\u015f\u0131tlar; kald\u0131rma kapasitesi &lt;=75 ton<\/td>\n<\/tr>\n<tr>\n<td>125<\/td>\n<td>8705.40.00.00.00<\/td>\n<td>Beton kar\u0131\u015ft\u0131r\u0131c\u0131 ile m\u00fccehhez kamyonlar<\/td>\n<\/tr>\n<tr>\n<td>126<\/td>\n<td>8705.90.30.00.00<\/td>\n<td>Beton pompalama ta\u015f\u0131tlar\u0131<\/td>\n<\/tr>\n<tr>\n<td>127<\/td>\n<td>8705.90.80.10.12<\/td>\n<td>Kar k\u00fcremeye mahsus ta\u015f\u0131tlar |<\/td>\n<\/tr>\n<tr>\n<td>128<\/td>\n<td>8705.90.80.90.11<\/td>\n<td>Merdivenli veya y\u00fckseltilebilen platformlu ta\u015f\u0131tlar<\/td>\n<\/tr>\n<tr>\n<td>129<\/td>\n<td>8903.92.10.00.00<\/td>\n<td>Denizde seyretmeye mahsus motorbotlar (d\u0131\u015ftan takma motoru olanlar hari\u00e7)<\/td>\n<\/tr>\n<tr>\n<td>130<\/td>\n<td>8903.92.91.00.00<\/td>\n<td>Di\u011fer sularda seyretmeye mahsus motorbotlar (d\u0131\u015ftan takma motoru olanlar hari\u00e7); uzunluk &lt;= 7.5 m<\/td>\n<\/tr>\n<tr>\n<td>131<\/td>\n<td>8903.92.99.00.00<\/td>\n<td>Di\u011fer sularda seyretmeye mahsus motorbotlar (d\u0131\u015ftan takma motoru olanlar hari\u00e7); uzunluk &gt; 7.5 m<\/td>\n<\/tr>\n<tr>\n<td>132<\/td>\n<td>9401.30.00.00.11<\/td>\n<td>Y\u00fcksekli\u011fi ayarlanabilen oturmaya mahsus ah\u015faptan d\u00f6ner koltuk ve sandalyeler<\/td>\n<\/tr>\n<tr>\n<td>133<\/td>\n<td>9401.30.00.00.12<\/td>\n<td>Y\u00fcksekli\u011fi ayarlanabilen oturmaya mahsus adi metallerden d\u00f6ner koltuk ve sandalyeler<\/td>\n<\/tr>\n<tr>\n<td>134<\/td>\n<td>9401.30.00.00.19<\/td>\n<td>Y\u00fcksekli\u011fi ayarlanabilen oturmaya mahsus di\u011fer maddelerden d\u00f6ner koltuk ve sandalyeler<\/td>\n<\/tr>\n<tr>\n<td>135<\/td>\n<td>9401.40.00.00.00<\/td>\n<td>Yatak haline getirilebilen oturmaya mahsus mobilyalar; kamp veya bah\u00e7ede kullan\u0131lanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>136<\/td>\n<td>9401.52.00.00.00<\/td>\n<td>Bambudan oturmaya mahsus mobilyalar<\/td>\n<\/tr>\n<tr>\n<td>137<\/td>\n<td>9401.53.00.00.00<\/td>\n<td>Hintkam\u0131\u015f\u0131ndan oturmaya mahsus mobilyalar<\/td>\n<\/tr>\n<tr>\n<td>138<\/td>\n<td>9401.59.00.00.00<\/td>\n<td>Kam\u0131\u015f, sepet\u00e7i s\u00f6\u011f\u00fcd\u00fc veya benzeri maddelerden oturmaya mahsus mobilyalar; bambudan ve hintkam\u0131\u015f\u0131ndan olanlar HAR\u0130\u00c7)<\/td>\n<\/tr>\n<tr>\n<td>139<\/td>\n<td>9401.61.00.00.11<\/td>\n<td>Ah\u015fap iskeletli oturmaya mahsus i\u00e7leri doldurulmu\u015f, kaplanm\u0131\u015f di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar<\/td>\n<\/tr>\n<tr>\n<td>140<\/td>\n<td>9401.61.00.00.19<\/td>\n<td>Ah\u015fap iskeletli oturmaya mahsus i\u00e7leri doldurulmu\u015f, kaplanm\u0131\u015f di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>141<\/td>\n<td>9401.69.00.00.11<\/td>\n<td>Ah\u015fap iskeletli oturmaya mahsus di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar<\/td>\n<\/tr>\n<tr>\n<td>142<\/td>\n<td>9401.69.00.00.19<\/td>\n<td>Ah\u015fap iskeletli oturmaya mahsus di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>143<\/td>\n<td>9401.71.00.00.11<\/td>\n<td>Metal iskeletli oturmaya mahsus i\u00e7leri doldurulmu\u015f, kaplanm\u0131\u015f di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar<\/td>\n<\/tr>\n<tr>\n<td>144<\/td>\n<td>9401.71.00.00.19<\/td>\n<td>Metal iskeletli oturmaya mahsus i\u00e7leri doldurulmu\u015f, kaplanm\u0131\u015f di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>145<\/td>\n<td>9401.79.00.00.11<\/td>\n<td>Metal iskeletli oturmaya mahsus di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar<\/td>\n<\/tr>\n<tr>\n<td>146<\/td>\n<td>9401.79.00.00.19<\/td>\n<td>Metal iskeletli oturmaya mahsus di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>147<\/td>\n<td>9401.80.00.00.11<\/td>\n<td>Oturmaya mahsus di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar<\/td>\n<\/tr>\n<tr>\n<td>148<\/td>\n<td>9401.80.00.00.19<\/td>\n<td>Oturmaya mahsus di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>149<\/td>\n<td>9403.10.51.00.00<\/td>\n<td>B\u00fcrolarda kullan\u0131lan metalden yaz\u0131 masalar\u0131; y\u00fcksekli\u011fi &lt;= 80 cm<\/td>\n<\/tr>\n<tr>\n<td>150<\/td>\n<td>9403.10.58.00.00<\/td>\n<td>B\u00fcrolarda kullan\u0131lan metalden di\u011fer mobilyalar; y\u00fcksekli\u011fi &lt;= 80 cm<\/td>\n<\/tr>\n<tr>\n<td>151<\/td>\n<td>9403.10.91.00.00<\/td>\n<td>B\u00fcrolarda kullan\u0131lan metalden kap\u0131l\u0131, kanatl\u0131 veya s\u00fcrg\u00fcl\u00fc dolaplar; y\u00fcksekli\u011fi &gt; 80 cm<\/td>\n<\/tr>\n<tr>\n<td>152<\/td>\n<td>9403.10.93.00.00<\/td>\n<td>B\u00fcrolarda kullan\u0131lan metalden \u00e7ekmeceli dolaplar, dosya veya f\u0131\u015f dolaplar\u0131; y\u00fcksekli\u011fi &gt; 80 cm<\/td>\n<\/tr>\n<tr>\n<td>153<\/td>\n<td>9403.10.98.00.00<\/td>\n<td>B\u00fcrolarda kullan\u0131lan metalden di\u011fer mobilyalar; y\u00fcksekli\u011fi &gt; 80 cm<\/td>\n<\/tr>\n<tr>\n<td>154<\/td>\n<td>9403.20.20.00.11<\/td>\n<td>Metalden \u00e7ocuk karyolalar\u0131 ve be\u015fikler<\/td>\n<\/tr>\n<tr>\n<td>155<\/td>\n<td>9403.20.20.00.19<\/td>\n<td>Metalden karyolalar; metalden \u00e7ocuk karyolalar\u0131 ve be\u015fikler HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>156<\/td>\n<td>9403.20.80.10.00<\/td>\n<td>\u00c7inkodan, demir veya \u00e7elikten asma yemek dolaplar\u0131<\/td>\n<\/tr>\n<tr>\n<td>157<\/td>\n<td>9403.20.80.90.00<\/td>\n<td>Metalden di\u011fer mobilyalar<\/td>\n<\/tr>\n<tr>\n<td>158<\/td>\n<td>9403.30.11.00.00<\/td>\n<td>B\u00fcrolarda kullan\u0131lan ah\u015faptan yaz\u0131 masalar\u0131; y\u00fcksekli\u011fi &lt;= 80 cm<\/td>\n<\/tr>\n<tr>\n<td>159<\/td>\n<td>9403.30.19.00.00<\/td>\n<td>B\u00fcrolarda kullan\u0131lan ah\u015faptan di\u011fer mobilyalar; y\u00fcksekli\u011fi &lt;= 80 cm<\/td>\n<\/tr>\n<tr>\n<td>160<\/td>\n<td>9403.30.91.00.00<\/td>\n<td>B\u00fcrolarda kullan\u0131lan ah\u015faptan kap\u0131l\u0131, kanatl\u0131 veya s\u00fcrg\u00fcl\u00fc dolaplar; \u00e7ekmeceli dolaplar, dosya ve f\u0131\u015f dolaplar\u0131; y\u00fcksekli\u011fi &gt; 80 cm<\/td>\n<\/tr>\n<tr>\n<td>161<\/td>\n<td>9403.30.99.00.00<\/td>\n<td>B\u00fcrolarda kullan\u0131lan ah\u015faptan di\u011fer mobilyalar; y\u00fcksekli\u011fi &gt; 80 cm<\/td>\n<\/tr>\n<tr>\n<td>162<\/td>\n<td>9403.40.10.00.00<\/td>\n<td>Ah\u015faptan haz\u0131r mutfak \u00fcniteleri<\/td>\n<\/tr>\n<tr>\n<td>163<\/td>\n<td>9403.40.90.00.00<\/td>\n<td>Mutfaklarda kullan\u0131lan ah\u015faptan mobilyalar; ah\u015faptan haz\u0131r mutfak \u00fcniteleri HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>164<\/td>\n<td>9403.50.00.00.11<\/td>\n<td>Yatak odalar\u0131nda kullan\u0131lan ah\u015faptan \u00e7ocuk karyolalar\u0131 ve be\u015fikler<\/td>\n<\/tr>\n<tr>\n<td>165<\/td>\n<td>9403.50.00.00.19<\/td>\n<td>Yatak odalar\u0131nda kullan\u0131lan ah\u015faptan mobilyalar; yatak odalar\u0131nda kullan\u0131lan ah\u015faptan \u00e7ocuk karyolalar\u0131 ve be\u015fikler HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>166<\/td>\n<td>9403.60.10.00.00<\/td>\n<td>Yemek odalar\u0131nda ve oturma odalar\u0131nda kullan\u0131lan ah\u015faptan mobilyalar<\/td>\n<\/tr>\n<tr>\n<td>167<\/td>\n<td>9403.60.30.00.00<\/td>\n<td>Ma\u011fazalarda kullan\u0131lan ah\u015faptan mobilyalar<\/td>\n<\/tr>\n<tr>\n<td>168<\/td>\n<td>9403.60.90.10.00<\/td>\n<td>Asma ecza dolaplar\u0131 ve banyolarda kullan\u0131lan ah\u015faptan k\u00fc\u00e7\u00fck dolaplar<\/td>\n<\/tr>\n<tr>\n<td>169<\/td>\n<td>9403.60.90.90.00<\/td>\n<td>Ah\u015faptan di\u011fer mobilyalar<\/td>\n<\/tr>\n<tr>\n<td>170<\/td>\n<td>9403.70.00.00.11<\/td>\n<td>Plastik maddelerden \u00e7ocuk karyolalar\u0131 ve be\u015fikler<\/td>\n<\/tr>\n<tr>\n<td>171<\/td>\n<td>9403.70.00.00.19<\/td>\n<td>Plastik maddelerden mobilyalar; plastik maddelerden \u00e7ocuk karyolalar\u0131 ve be\u015fikler HAR\u0130\u00c7<\/td>\n<\/tr>\n<tr>\n<td>172<\/td>\n<td>9403.82.00.00.00<\/td>\n<td>Bambudan di\u011fer mobilyalar<\/td>\n<\/tr>\n<tr>\n<td>173<\/td>\n<td>9403.83.00.00.00<\/td>\n<td>Hintkam\u0131\u015f\u0131ndan di\u011fer mobilyalar<\/td>\n<\/tr>\n<tr>\n<td>174<\/td>\n<td>9403.89.00.00.00<\/td>\n<td>Di\u011fer maddelerden di\u011fer mobilyalar<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla,<\/p>\n<p>Y.S.S. Consulting<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler Tarihi : 06.07.2021 Sirk\u00fcler No : 2021\/14 &nbsp; Say\u0131n M\u00fc\u015fterilerimiz; 29 Haziran 2021 Tarihli 31526 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 4191 Say\u0131l\u0131 Karar ile yap\u0131lan de\u011fi\u015fiklikler bu sirk\u00fclerimizin konusunu olu\u015fturmaktad\u0131r. S\u00f6z konusu karar\u0131n 5.maddesi ile EK-8 Nolu tabloda yer alan makineler i\u00e7in g\u00fcmr\u00fck muafiyetinin kald\u0131r\u0131lmas\u0131&hellip;<\/p>\n","protected":false},"author":1,"featured_media":3600,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[170],"tags":[],"class_list":["post-3626","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemeine","category-170","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3626","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/comments?post=3626"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3626\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media\/3600"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media?parent=3626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/categories?post=3626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/tags?post=3626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}