{"id":3893,"date":"2022-04-17T03:51:40","date_gmt":"2022-04-17T00:51:40","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-5209-sayili-karar\/"},"modified":"2022-04-17T03:51:40","modified_gmt":"2022-04-17T00:51:40","slug":"yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-5209-sayili-karar","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/de\/yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-5209-sayili-karar\/","title":{"rendered":"Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair \u20085209 Say\u0131l\u0131 Karar"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]Sirk\u00fcler Tarihi\u00a0\u00a0 : 03.03.2022<\/strong><\/p>\n

Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/16<\/strong><\/p>\n

 <\/p>\n

Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n

24 \u015eubat 2022 tarihli ve 31760 say\u0131l\u0131 Resmi Gazete’de „Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar (Karar Say\u0131s\u0131:\u20085209)“ yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

Bu Karar ile 2012\/3305 Say\u0131l\u0131 Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u2019da;<\/p>\n

Komple tesis kapsam\u0131nda ithali uygun g\u00f6r\u00fclen kullan\u0131lm\u0131\u015f veya yenile\u015ftirilmi\u015f makine ve te\u00e7hizat\u0131n sabit yat\u0131r\u0131m tutar\u0131na d\u00e2hil edilebilmesine,<\/p>\n

Otomobil \u00fcretim yat\u0131r\u0131mlar\u0131na y\u00f6nelik te\u015fvik belgelerindeki otomobil ithaline ili\u015fkin izin kapsam\u0131n\u0131n geni\u015fletilmesine,<\/p>\n

Faiz deste\u011fi \u00fcst limitinin „\u0130malata Dayal\u0131 \u0130thal \u0130kamesi Destek Paketi“ kapsam\u0131nda 1 kat art\u0131r\u0131lmas\u0131na,<\/p>\n

Te\u015fvik belgelerinin iptal edilmesi veya k\u0131smi m\u00fceyyide uygulanmas\u0131 halinde yat\u0131r\u0131mc\u0131lara fazladan \u00f6denen faiz veya kar pay\u0131 deste\u011fi tutar\u0131n\u0131n tahsiline,<\/p>\n

Yat\u0131r\u0131m\u0131 tamamlama vizesinin yap\u0131lmas\u0131 i\u00e7in ba\u015fvuruda bulunulmamas\u0131na,<\/p>\n

Yat\u0131r\u0131m kapsam\u0131nda kullan\u0131lan krediyle ilgili di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n ba\u015fka bir deste\u011finden yararlanan yat\u0131r\u0131mlar\u0131n di\u011fer destek unsurlar\u0131ndan yararlanabilmesine,<\/p>\n

\u0130malat sanayine y\u00f6nelik olarak d\u00fczenlenen yat\u0131r\u0131m te\u015fvik belgeleri kapsam\u0131nda yap\u0131lan bina-in\u015faat harcamalar\u0131n\u0131n KDV \u0130ade s\u00fcresinin 2024 y\u0131l\u0131 sonuna kadar uzat\u0131lmas\u0131na,<\/p>\n

Baz\u0131 yat\u0131r\u0131m faaliyetlerinin b\u00f6lgesel destekler kapsam\u0131na al\u0131nmas\u0131na,<\/p>\n

G\u00fcmr\u00fck vergisi muafiyetinden yararlanamayacak makine ve te\u00e7hizat listesinin g\u00fcncellenmesine ili\u015fkin d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

1) Komple tesis kapsam\u0131nda ithali uygun g\u00f6r\u00fclen kullan\u0131lm\u0131\u015f veya yenile\u015ftirilmi\u015f makine ve te\u00e7hizat\u0131n sabit yat\u0131r\u0131m tutar\u0131na d\u00e2hil edilebilmesi<\/strong><\/p>\n

2012\/3305 say\u0131l\u0131 Karar\u0131n \u201cG\u00fcmr\u00fck vergisi muafiyeti\u201d ba\u015fl\u0131kl\u0131 9 uncu maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca, EK-8 (G\u00dcMR\u00dcK VERG\u0130S\u0130 MUAF\u0130YET\u0130NDEN YARARLANAMAYACAK MAK\u0130NE VE TE\u00c7H\u0130ZAT L\u0130STES\u0130)\u2019de belirtilen makine ve te\u00e7hizat kullan\u0131lm\u0131\u015f veya yenile\u015ftirilmi\u015f olarak te\u015fvik belgesi kapsam\u0131nda temin edilememektedir.<\/p>\n

Bu Karar\u0131n 1 inci maddesiyle s\u00f6z konusu maddede yap\u0131lan de\u011fi\u015fiklikle, EK-8’de yer alan ve kullan\u0131lm\u0131\u015f komple tesis kapsam\u0131nda ithali uygun g\u00f6r\u00fclen kullan\u0131lm\u0131\u015f veya yenile\u015ftirilmi\u015f makine ve te\u00e7hizat\u0131n\u00a0KDV istisnas\u0131 ve g\u00fcmr\u00fck vergisi muafiyet sa\u011flanmaks\u0131z\u0131n<\/strong>\u00a0 ithal edilerek\u00a0sabit yat\u0131r\u0131m tutar\u0131na d\u00e2hil edilebilece\u011fi\u00a0<\/strong>d\u00fczenlenmi\u015ftir.<\/p>\n

2) Otomobil \u00fcretim yat\u0131r\u0131mlar\u0131na y\u00f6nelik te\u015fvik belgelerindeki otomobil ithaline ili\u015fkin izin kapsam\u0131n\u0131n geni\u015fletilmesi<\/strong><\/p>\n

2012\/3305 say\u0131l\u0131 Karar\u0131n \u201cG\u00fcmr\u00fck vergisi muafiyeti\u201d ba\u015fl\u0131kl\u0131 9 uncu maddesinin 7\u2019nci f\u0131kras\u0131 uyar\u0131nca, otomobil \u00fcretimine y\u00f6nelik olarak yat\u0131r\u0131mc\u0131lara, baz\u0131 \u015fartlar\u0131n ger\u00e7ekle\u015fmesi durumunda g\u00fcmr\u00fck vergisine tabi olmaks\u0131z\u0131n otomobil ithaline izin verilebilmektedir.<\/p>\n

Bu Karar\u0131n 1 inci maddesi ile s\u00f6z konusu 7\u2019nci f\u0131krada yap\u0131lan de\u011fi\u015fiklikle otomobil \u00fcretim yat\u0131r\u0131mlar\u0131na y\u00f6nelik te\u015fvik belgelerindeki otomobil ithaline ili\u015fkin izin kapsam\u0131 geni\u015fletilmi\u015ftir.<\/p>\n

Yap\u0131lan yeni d\u00fczenlemeye g\u00f6re, hibrit ve\/veya elektrikli olmak ko\u015fuluyla otomobil ve\/veya\u00a0ticari ara\u00e7 \u00fcretimine<\/strong>\u00a0y\u00f6nelik yat\u0131r\u0131mlarda\u00a0asgar y\u00fczbin adet\/y\u0131l kapasiteli yeni bir yat\u0131r\u0131m yap\u0131lmas\u0131 veya mevcut tesislerin kurul kapasitelerinin en az y\u00fczbin adet\/y\u0131l art\u0131r\u0131lmas\u0131 halinde<\/strong>, te\u015fvik belgesinde kay\u0131tl\u0131\u00a0sabit yat\u0131r\u0131 tutar\u0131n\u0131n y\u00fczde yirmisinin<\/strong>\u00a0ger\u00e7ekle\u015ftirilmesini m\u00fcteakip, yat\u0131r\u0131m s\u00fcresi i\u00e7erisinde olma kayd\u0131yla g\u00fcmr\u00fck vergisine tabi olmaks\u0131z\u0131n\u00a0yat\u0131r\u0131mc\u0131lara ilave kapasitenin y\u00fczde 2,5’ine kadar<\/strong>\u00a0ve motor silindir hacmi 2.500 cm3′ e kadar olan otomobil\u00a0ve\/veya br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 5 tonu ge\u00e7meye e\u015fya ta\u015f\u0131maya mahsus<\/strong>\u00a0motorlu ara\u00e7 ithaline yat\u0131r\u0131m s\u00fcresi i\u00e7erisinde olmak kayd\u0131yla izin verilebilecektir.<\/p>\n

Bu kapsamda izin verilen g\u00fcmr\u00fck vergisine tabi olmaks\u0131z\u0131n yap\u0131lacak ithalat otomobil \u00fcretimine y\u00f6nelik te\u015fvik belgesi i\u00e7in\u00a0otomobil, elektrikli ya da hibrit ticari ara\u00e7 \u00fcretimine y\u00f6nelik te\u015fvik belgesi i\u00e7in ticari ara\u00e7 ithali<\/strong>\u00a0ile s\u0131n\u0131rl\u0131 olacakt\u0131r.<\/p>\n

3) Faiz deste\u011fi \u00fcst limitinin\u00a0\u201c\u0130malata Dayal\u0131 \u0130thal \u0130kamesi Destek Paketi\u201d kapsam\u0131nda 1 kat art\u0131r\u0131lmas\u0131<\/strong><\/p>\n

2012\/3305 say\u0131l\u0131 Karar\u0131n 11 inci maddesinin 3 \u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca, b\u00f6lgesel te\u015fvik uygulamalar\u0131 kapsam\u0131nda yap\u0131lacak yat\u0131r\u0131mlarda proje baz\u0131nda sa\u011flanacak faiz veya k\u00e2r pay\u0131 deste\u011fi\u00a0\u00a0tutarlar\u0131 3 \u00fcnc\u00fc, 4 \u00fcnc\u00fc, 5 inci ve 6\u2019nc\u0131 b\u00f6lgelerde s\u0131ras\u0131yla bir milyon, bir milyon iki y\u00fcz bin, bir milyon d\u00f6rt y\u00fcz bin ve bir milyon sekiz y\u00fcz bin T\u00fcrk Liras\u0131n\u0131 ge\u00e7emeyece\u011fi; ancak belirtilen \u00fcst s\u0131n\u0131rlar\u0131n, Ek-l’de yer alan 3 \u00fcnc\u00fc b\u00f6lge illerinin Ek-7’de yer alan il\u00e7elerinin organize sanayi b\u00f6lgeleri veya end\u00fcstri b\u00f6lgelerinde, Ek-l’de yer alan 4 \u00fcnc\u00fc b\u00f6lge illerinin organize sanayi b\u00f6lgeleri veya end\u00fcstri b\u00f6lgelerinde, Ek-l’de yer alan 5 inci ve 6\u2019nc\u0131 b\u00f6lge illerinde ger\u00e7ekle\u015ftirilecek imalat sanayi yat\u0131r\u0131mlar\u0131na y\u00f6nelik (US-97 Kodu: 15-37) d\u00fczenlenen yat\u0131r\u0131m te\u015fvik belgeleri i\u00e7in Bakanl\u0131k\u00e7a ilan edilecek arac\u0131 kurumlar taraf\u0131ndan sa\u011flanan TL cinsi krediler kapsam\u0131nda bir kat art\u0131r\u0131larak uygulanaca\u011f\u0131na h\u00fckmedilmi\u015ftir.<\/p>\n

Bu Karar\u0131n 2\u2019nci maddesi ile s\u00f6z konusu f\u0131krada yap\u0131lan de\u011fi\u015fiklikle, faiz deste\u011fi \u00fcst limiti\u00a0„\u0130malata Dayal\u0131 \u0130thal \u0130kamesi Destek Paketi“ kapsam\u0131nda Kredi Garanti Fon taraf\u0131ndan teminatland\u0131r\u0131lan TL cinsi krediler ile TL cinsi finansal kiralama i\u015flemleri\u00a0<\/strong>kapsam\u0131nda 1 kat art\u0131r\u0131larak uygulanacakt\u0131r.<\/p>\n

4) Ayn\u0131 te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131m i\u00e7in faiz veya k\u00e2r pay\u0131 deste\u011fi uygulamas\u0131na y\u00f6nelik olarak birden fazla arac\u0131 kurumun talepte bulunamamas\u0131<\/strong><\/p>\n

2012\/3305 say\u0131l\u0131 Karar\u0131n 11 inci maddesinin 8 inci f\u0131kras\u0131 uyar\u0131nca, ayn\u0131 te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131m i\u00e7in faiz veya k\u00e2r pay\u0131 deste\u011fi uygulamas\u0131na y\u00f6nelik olarak birden fazla arac\u0131 kurum talepte bulunamamakta; ancak, stratejik yat\u0131r\u0131mlar i\u00e7in faiz veya k\u00e2r pay\u0131 deste\u011fi uygulamas\u0131na y\u00f6nelik olarak birden fazla arac\u0131 kurum talepte bulunabilmekteydi.<\/p>\n

Bu Karar ile s\u00f6z konusu f\u0131kra y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

5) Te\u015fvik belgelerinin iptal edilmesi veya k\u0131smi m\u00fceyyide uygulanmas\u0131 halinde yat\u0131r\u0131mc\u0131lara fazladan \u00f6denen faiz veya kar pay\u0131 deste\u011fi tutar\u0131n\u0131n tahsili<\/strong><\/p>\n

Bu Karar ile 2012\/3305 say\u0131l\u0131 Karar\u0131n 11 inci maddesine eklenen 13 \u00fcnc\u00fc f\u0131krayla, Te\u015fvik belgelerinin iptal edilmesi veya k\u0131smi m\u00fceyyide uygulanmas\u0131 halinde yat\u0131r\u0131mc\u0131lara fazladan \u00f6denen faiz veya kar pay\u0131 deste\u011fi tutar\u0131n\u0131n tahsiline ili\u015fkin a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/p>\n

Buna g\u00f6re, te\u015fvik belgelerinin iptal edilmesi veya k\u0131smi m\u00fceyyide uygulanmas\u0131 halinde yat\u0131r\u0131mc\u0131lara fazladan \u00f6denen faiz veya kar pay\u0131 deste\u011fi tutar\u0131,\u00a0arac\u0131 kurum taraf\u0131ndan kredini kulland\u0131r\u0131ld\u0131\u011f\u0131 veya bor\u00e7lanman\u0131n yap\u0131ld\u0131\u011f\u0131 tarihte uygulanan faiz veya kar pay\u0131 oran uygulanmak suretiyle her bir \u00f6demenin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren hesaplanacak gecikme faizi ile geri al\u0131nacakt\u0131r.<\/strong><\/p>\n

Yeni getirilen bu h\u00fck\u00fcm, bu Karar ve daha \u00f6nceki kararlara istinaden d\u00fczenlenen te\u015fvik belgelerine de uygulanacakt\u0131r.<\/p>\n

\u00a0<\/strong>6) Yat\u0131r\u0131m\u0131 tamamlama vizesinin yap\u0131lmas\u0131 i\u00e7in ba\u015fvuruda bulunulmamas\u0131<\/strong><\/p>\n

2012\/3305 Say\u0131l\u0131 Karar\u2019\u0131n 24 \u00fcnc\u00fc maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca; yat\u0131r\u0131mc\u0131, \u00f6ng\u00f6r\u00fclen s\u00fcre veya ek s\u00fcre bitimini m\u00fcteakip 6 ay i\u00e7inde yat\u0131r\u0131m\u0131 tamamlama vizesinin yap\u0131lmas\u0131 i\u00e7in te\u015fvik belgesini d\u00fczenleyen yerel birime veya Bakanl\u0131\u011fa m\u00fcracaat etmektedir.<\/p>\n

Bu Karar ile s\u00f6z konusu f\u0131krada yap\u0131lan de\u011fi\u015fiklikle,\u00a0yat\u0131r\u0131m\u0131 tamamlama vizesine m\u00fcracaat edilmemesi halinde,<\/strong>\u00a0Bakanl\u0131k\u00e7a firmaya tamamlama vize m\u00fcracaat\u0131nda bulunulmas\u0131 i\u00e7in bildirimde bulunulaca\u011f\u0131;\u00a0bildirim tarihini m\u00fcteakip 2 ay i\u00e7erisinde tamamlama vizesi i\u00e7in m\u00fcracaatta bulunulmamas\u0131 halinde yat\u0131r\u0131m te\u015fvik belgesinin iptal edilebilece\u011fi<\/strong>\u00a0d\u00fczenlenmi\u015ftir.<\/p>\n

7) Yat\u0131r\u0131m kapsam\u0131nda kullan\u0131lan krediyle ilgili di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n ba\u015fka bir deste\u011finden yararlanan yat\u0131r\u0131mlar\u0131n di\u011fer destek unsurlar\u0131ndan yararlanabilmesi<\/strong><\/p>\n

20212\/3305 Say\u0131l\u0131 Karar\u2019\u0131n 29 uncu maddesi uyar\u0131nca, di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n\u00a0sadece s\u00fcbvansiyonlu kredi deste\u011finden yararlanan yat\u0131r\u0131mlar<\/strong>, s\u00fcbvansiyonlu krediye faiz veya k\u00e2r pay\u0131 deste\u011fi sa\u011flanmamas\u0131 kayd\u0131yla bu Karar kapsam\u0131ndaki\u00a0destek unsurlar\u0131ndan<\/strong>\u00a0yararland\u0131r\u0131labilmektedir.<\/p>\n

Bu Karar\u0131n 4 \u00fcnc\u00fc maddesi ile s\u00f6z konusu maddede yap\u0131lan de\u011fi\u015fiklik uyar\u0131nca, di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n\u00a0yat\u0131r\u0131m kapsam\u0131nda kullan\u0131lan krediyle ilgili ba\u015fka bir deste\u011finden yararlanan yat\u0131r\u0131mlar\u0131n<\/strong>\u00a0da s\u00f6z konusu krediye bu Karar kapsam\u0131nda yer alan faiz veya kar pay\u0131 deste\u011fi sa\u011flanmamas\u0131 kayd\u0131yla, bu Karar kapsam\u0131ndaki di\u011fer destek unsurlar\u0131nda yararland\u0131r\u0131labilmesi sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n

8) \u0130malat sanayine y\u00f6nelik olarak d\u00fczenlenen yat\u0131r\u0131m te\u015fvik belgeleri kapsam\u0131nda yap\u0131lan bina-in\u015faat harcamalar\u0131n\u0131n KDV \u0130ade s\u00fcresinin 2024 y\u0131l\u0131 sonuna kadar uzat\u0131lmas\u0131<\/strong><\/p>\n

Bu Karar\u0131n 5 inci maddesi ile 20212\/3305 Say\u0131l\u0131 Karar\u2019\u0131n ge\u00e7ici 8 inci maddesinde yap\u0131lan de\u011fi\u015fiklik uyar\u0131nca, imalat sanayine y\u00f6nelik olarak d\u00fczenlenen yat\u0131r\u0131m te\u015fvik belgeleri kapsam\u0131nda yap\u0131lan\u00a0bina-in\u015faat harcamalar\u0131nda KDV iade s\u00fcresi 2024<\/strong>\u00a0y\u0131l\u0131 sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n

9) Baz\u0131 yat\u0131r\u0131m faaliyetlerinin b\u00f6lgesel destekler kapsam\u0131na al\u0131nmas\u0131<\/strong><\/p>\n

Bu Karar\u0131n 6 nc\u0131 maddesi ile 2012\/3305 say\u0131l\u0131 Karar\u2019\u0131n EK-2B say\u0131l\u0131 ve „\u0130LLER\u0130N B\u00d6LGESEL DESTEKLERDE YARARLANAB\u0130LECEK SEKT\u00d6RLER\u0130NE \u0130L\u0130\u015eK\u0130N SEKT\u00d6R NUMARALARI“ ba\u015fl\u0131kl\u0131 tablosunda yap\u0131lan de\u011fi\u015fiklikle;<\/p>\n

    \n
  1. a)<\/strong>Lisanss\u0131z faaliyet kapsam\u0131nda ve ba\u011flant\u0131 anla\u015fmas\u0131nda s\u00f6zle\u015fme g\u00fcc\u00fc ile s\u0131n\u0131rl\u0131 olmak kayd\u0131yla,<\/strong>g\u00fcne\u015f enerjisine dayal\u0131 elektrik \u00fcretim tesis yat\u0131r\u0131mlar\u0131 ile r\u00fczgar enerjisine dayal\u0131 elektrik \u00fcretim tesisi yat\u0131r\u0131mlar\u0131<\/strong>\u00a0b\u00f6lgesel destekler kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r. Buna g\u00f6re s\u00f6z konusu yat\u0131r\u0131mlar faiz\/kar pay\u0131 deste\u011fi sa\u011flanmaks\u0131z\u0131n;<\/li>\n<\/ol>\n

    – 1 inci, 2 nci ve 3 \u00fcnc\u00fc b\u00f6lgelerde ger\u00e7ekle\u015ftirilmeleri halinde 4 \u00fcnc\u00fc b\u00f6lgede uygulanan<\/p>\n

    – 4 \u00fcnc\u00fc, 5 inci ve 6 nc\u0131 b\u00f6lgelerde ger\u00e7ekle\u015ftirilmeleri halinde ise bulundu\u011fu b\u00f6lgede uygulanan<\/p>\n

    b\u00f6lgesel desteklerden\u00a0\u00a0yararlanacakt\u0131r.<\/p>\n

      \n
    1. b)\u00a0<\/strong>\u0130stanbul ili hari\u00e7 olmak \u00fczere; kenevir, keten, j\u00fct vb. kabuk liflerin elyaf haline getirilmesi yat\u0131r\u0131m\u0131 ile entegre iplik yat\u0131r\u0131mlar\u0131<\/strong>bulundu\u011fu b\u00f6lgede uygulanan b\u00f6lgesel desteklerden yararlanacaklard\u0131r.<\/li>\n
    2. c)<\/strong> \u0130stanbul ili hari\u00e7 olmak \u00fczere, US- 97 kodu 2710.8.02 olan\u00a0ferro-krom \u00fcretimin y\u00f6nelik yat\u0131r\u0131mlar;<\/strong><\/li>\n<\/ol>\n

      – 1 inci, 2 nci ve 3 \u00fcnc\u00fc b\u00f6lgelerde ger\u00e7ekle\u015ftirilmeleri halinde 4 \u00fcnc\u00fc b\u00f6lgede uygulanan,<\/p>\n

      – 4 \u00fcnc\u00fc, 5 inci ve 6 nc\u0131 b\u00f6lgelerde ger\u00e7ekle\u015ftirilmeleri halinde ise bulundu\u011fu b\u00f6lgede uygulanan<\/p>\n

      b\u00f6lgesel desteklerden yararlanacakt\u0131r.<\/p>\n

      10) G\u00fcmr\u00fck Vergisi Muafiyetinden Yararlanamayacak Makine ve Te\u00e7hizat Listesi\u2019nin g\u00fcncellenmesi<\/strong><\/p>\n

      Bu Karar\u0131n 7 nci maddesiyle 2012\/3305 say\u0131l\u0131 Karar\u2019\u0131n EK-8 say\u0131l\u0131 ve „G\u00dcMR\u00dcK VERG\u0130S\u0130 MUAF\u0130YET\u0130NDEN YARARLANAMAYACAK MAK\u0130NE VE TE\u00c7H\u0130ZAT L\u0130STES\u0130“ ba\u015fl\u0131kl\u0131 tablosu ekteki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

       <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
      <\/td>\nG.T.\u0130.P NO<\/strong><\/td>\n2022 T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli Ad\u0131<\/strong><\/td>\n<\/tr>\n
      1<\/td>\n8405.10.00.00.14<\/td>\nOksijen\u00a0\u00a0jenerat\u00f6rleri<\/td>\n<\/tr>\n
      2<\/td>\n8413.40.00.00.00<\/td>\nBeton pompalar\u0131<\/td>\n<\/tr>\n
      3<\/td>\n8414.40.90.00.12<\/td>\nTekerlekli \u015fasiler \u00fczerine monte edilmi\u015f \u00e7ekilebilen pistonlu hava kompres\u00f6rleri; dakikada verdi\u011fi hava debisi > 2 m3<\/td>\n<\/tr>\n
      4<\/td>\n8414.80.19.90.00<\/td>\n\u00c7ok kademeli turbo kompres\u00f6rler; sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya mahsus olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n
      5<\/td>\n8414.80.22.90.11<\/td>\nPistonlu kompres\u00f6rler; hava tank\u0131 ihtiva eden, monometre bas\u0131nc\u0131 =<15 bar, debisi=< 60 m3\/h, sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n
      6<\/td>\n8414.80.28.90.00<\/td>\nPistonlu kompres\u00f6rler; monometre bas\u0131nc\u0131<= 15 bar, debisi > 60 m3\/h, sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya mahsus olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n
      7<\/td>\n8414.80.59.90.00<\/td>\nPistonlu kompres\u00f6rler; monometre bas\u0131nc\u0131> 15 bar, debisi> 120 m3\/h, sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya mahsus olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n
      8<\/td>\n8414.80.73.90.00<\/td>\nD\u00f6ner hareketli, tek \u015faftl\u0131 kompres\u00f6rler; sivil hava ta\u015f\u0131tlar\u0131nda kullan\u0131lmaya mahsus olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n
      9<\/td>\n8414.80.75.90.00<\/td>\nD\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
      10<\/td>\n8415.82.00.90.00<\/td>\nBir 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
      11<\/td>\n8415.83.00.90.00<\/td>\nBir 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
      12<\/td>\n8417.10.00.00.12<\/td>\nMetallerin, metal cevherlerinin ve piritleri i\u00e7in elektrikli olmayan \u0131s\u0131l i\u015flem f\u0131r\u0131nlar\u0131<\/td>\n<\/tr>\n
      13<\/td>\n8417.20.10.00.00<\/td>\nEkmek\u00e7ilik (bisk\u00fcvi dahil) i\u00e7in elektrikli olmayan t\u00fcnel f\u0131r\u0131nlar<\/td>\n<\/tr>\n
      14<\/td>\n8417.20.90.00.00<\/td>\nEkmek\u00e7ilik (bisk\u00fcvi dahil) i\u00e7in elektrikli olmayan f\u0131r\u0131nlar; t\u00fcnel f\u0131r\u0131nlar HAR\u0130\u00c7<\/td>\n<\/tr>\n
      15<\/td>\n8419.35.00.00.00<\/td>\nDi\u011ferleri, a\u011fa\u00e7, ka\u011f\u0131t hamuru, ka\u011f\u0131t veya kartonlar i\u00e7in olanlar<\/td>\n<\/tr>\n
      16<\/td>\n8419.39.00.00.00<\/td>\nIs\u0131 de\u011fi\u015fikli\u011fi yoluyla maddelerin kurutulmas\u0131 i\u00e7in di\u011fer cihazlar<\/td>\n<\/tr>\n
      17<\/td>\n8422.30.00.00.00<\/td>\n\u015ei\u015fe, kutu, \u00e7uval, vb kaplar\u0131 doldurma, kapama, m\u00fch\u00fcrleme, etiketleme, kaps\u00fclleme makinalar\u0131 ve i\u00e7ecekleri gazland\u0131rma ya mahsus makinalar<\/td>\n<\/tr>\n
      18<\/td>\n8422.40.00.00.19<\/td>\nDi\u011ferleri<\/td>\n<\/tr>\n
      19<\/td>\n8426.19.00.00.12<\/td>\nK\u00f6pr\u00fc vin\u00e7ler (sabit bir mesnet \u00fczerine tesbit edilmi\u015f gezer k\u00f6p\u0131ii vin\u00e7leri HAR\u0130\u00c7)<\/td>\n<\/tr>\n
      20<\/td>\n8426.20.00.00.00<\/td>\nKule vin\u00e7ler<\/td>\n<\/tr>\n
      21<\/td>\n8427.10.10.00.00<\/td>\nElektrik motorlu, kendinden hareketli forkliftler ve kald\u0131rma ve elle\u00e7leme tertibat\u0131 olan di\u011fer y\u00fck arabalar\u0131; kald\u0131rma y\u00fcksekli\u011fi >= 1 metre<\/td>\n<\/tr>\n
      22<\/td>\n8427.10.90.00.00<\/td>\nElektrik motorlu, kendinden hareketli forkliftler ve kald\u0131nna ve elle\u00e7leme tertibat\u0131 olan di\u011fer y\u00fck arabalar\u0131; kald\u0131nna y\u00fcksekli\u011fi < 1 metre<\/td>\n<\/tr>\n
      23<\/td>\n8427.20.11.00.00<\/td>\nArazi forkliftleri ve istiflemeye mahsus di\u011fer y\u00fck arabalar\u0131; kald\u0131rma y\u00fcksekli\u011fi >= 1 metre<\/td>\n<\/tr>\n
      24<\/td>\n8427.20.19.00.00<\/td>\nKendinden hareketli di\u011fer forkliftler ve di\u011fer y\u00fck arabalar\u0131; kald\u0131rma y\u00fcksekli\u011fi >= 1 metre<\/td>\n<\/tr>\n
      25<\/td>\n8427.20.90.00.00<\/td>\nKendinden hareketli di\u011fer forkliftler ve di\u011fer y\u00fck arabalar\u0131; kald\u0131rma y\u00fcksekli\u011fi < 1 metre<\/td>\n<\/tr>\n
      26<\/td>\n8428.33.00.90.00<\/td>\nE\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
      27<\/td>\n8428.39.20.90.00<\/td>\nE\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
      28<\/td>\n8429.20.00.00.11<\/td>\nKendinden hareketli greyderler<\/td>\n<\/tr>\n
      29<\/td>\n8429.51.99.10.11<\/td>\nKendinden hareketli, topra\u011f\u0131 kazabilen, \u00f6nden y\u00fcklemeli di\u011fer k\u00fcreyici y\u00fckleyiciler; lastik tekerlekli olanlar<\/td>\n<\/tr>\n
      30<\/td>\n8429.52.10.00.00<\/td>\nKendinden hareketli, kulesi 360 derece d\u00f6nebilen, paletli ekskavat\u00f6rler<\/td>\n<\/tr>\n
      31<\/td>\n8429.52.90.00.11<\/td>\nKendinden hareketli, kulesi 360 derece d\u00f6nebilen lastik tekerlekli mekanik k\u00fcreyiciler, ekskavat\u00f6rler ve k\u00fcreyici y\u00fckleyiciler<\/td>\n<\/tr>\n
      32<\/td>\n8429.59.00.10.11<\/td>\nKendinden hareketli, topra\u011f\u0131 kazabilen beko loder<\/td>\n<\/tr>\n
      33<\/td>\n8434.20.00.00.11<\/td>\nTereya\u011f\u0131 imaline mahsus makine ve cihazlar (ekrem\u00f6zler hari\u00e7)<\/td>\n<\/tr>\n
      34<\/td>\n8434.20.00.00.12<\/td>\nPeynir imaline mahsus makine ve cihazlar<\/td>\n<\/tr>\n
      35<\/td>\n8434.20.00.00.19<\/td>\nS\u00fct\u00e7\u00fcl\u00fckte kullan\u0131lan di\u011fer makine ve cihazlar<\/td>\n<\/tr>\n
      36<\/td>\n8437. l0.00.00.00<\/td>\nTohumlar\u0131n, hububat\u0131n veya kuru baklagillerin temizlenmesine, tasnif edilmesine veya ay\u0131klanmas\u0131na mahsus makina ve cihazlar<\/td>\n<\/tr>\n
      37<\/td>\n8437.80.00.10.11<\/td>\nHububat\u0131n \u00f6\u011f\u00fct\u00fclmesine ve i\u015flenmesine mahsus makina ve cihazlar; de\u011firmencilikte kullan\u0131lmaya mahsus olanlar<\/td>\n<\/tr>\n
      38<\/td>\n8451.40.00.00.11<\/td>\nTekstil sanayi i\u00e7in y\u0131kama makinalar\u0131<\/td>\n<\/tr>\n
      39<\/td>\n8456.11.90.00.00<\/td>\nLazerle \u00e7al\u0131\u015fanlar, Di\u011ferleri<\/td>\n<\/tr>\n
      40<\/td>\n8456.40.00.00.00<\/td>\nPlazma ark\u0131 y\u00f6ntemi ile maddelerin a\u015f\u0131nd\u0131r\u0131larak i\u015flenmesine mahsus makina ve aletler<\/td>\n<\/tr>\n
      41<\/td>\n8457.10.10.00.11<\/td>\nYatay olanlar,4 ve daha az hareketli eksenli olanlar<\/td>\n<\/tr>\n
      42<\/td>\n8457.10.90.00.11<\/td>\nK\u00f6pr\u00fcl\u00fc tip olmayanlar, 4 ve daha az hareketli eksenli olanlar<\/td>\n<\/tr>\n
      43<\/td>\n8457.10.90.00.13<\/td>\nK\u00f6pr\u00fcl\u00fc tip olmayanlar, H\u0131zl\u0131 delik delme ve k\u0131lavuz \u00e7ekme merkezleri<\/td>\n<\/tr>\n
      44<\/td>\n8457.10.90.00.14<\/td>\nK\u00f6pr\u00fcl\u00fc tip olanlar, 4 ve daha az hareketli eksenli olanlar<\/td>\n<\/tr>\n
      45<\/td>\n8457.30.90.00.00<\/td>\nMetal i\u015flemeye mahsus \u00e7ok istasyonlu transfer tezgahlar\u0131; n\u00fcmerik kontroll\u00fc olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n
      46<\/td>\n8458.11.20.00.11<\/td>\nTornalama merkezleri, 4 ve daha az hareketli eksenli olanlar<\/td>\n<\/tr>\n
      47<\/td>\n8459.10.00.00.00<\/td>\nMetalleri tala\u015f kald\u0131rmak suretiyle i\u015fleyen k\u0131zakl\u0131 i\u015flem \u00fcniteleri<\/td>\n<\/tr>\n
      48<\/td>\n8459.61.10.00.00<\/td>\nMetaller i\u00e7in n\u00fcmerik kontroll\u00fc tak\u0131m freze tezgahlar\u0131<\/td>\n<\/tr>\n
      49<\/td>\n8459.61.90.00.00<\/td>\nMetaller i\u00e7in n\u00fcmerik kontroll\u00fc di\u011fer freze tezgahlar\u0131<\/td>\n<\/tr>\n
      50<\/td>\n8459.69.90.00.00<\/td>\nMetaller i\u00e7in di\u011fer freze tezgahlar\u0131<\/td>\n<\/tr>\n
      51<\/td>\n8460.12.00.00.00<\/td>\nMetaller veya sermetler i\u00e7in d\u00fcz y\u00fczey ta\u015flama tezgahlar\u0131; n\u00fcmerik kontroll\u00fc olanlar<\/td>\n<\/tr>\n
      52<\/td>\n8460.19.00.00.00<\/td>\nMetaller veya sermetler i\u00e7in d\u00fcz y\u00fczey ta\u015flama tezgahlar\u0131; n\u00fcmerik kontroll\u00fc olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n
      53<\/td>\n8460.31.00.00.00<\/td>\nMetal alet veya kesici tak\u0131m i\u00e7in bileme tezgahlar\u0131; n\u00fcmerik kontroll\u00fc olanlar<\/td>\n<\/tr>\n
      54<\/td>\n8460.39.00.00.00<\/td>\nMetal alet veya kesici tak\u0131m i\u00e7in bileme tezgahlar\u0131; n\u00fcmerik kontroll\u00fc olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n
      55<\/td>\n8461.50.11.00.00<\/td>\nMetalleri veya sermetleri tala\u015f kald\u0131rarak i\u015fleyen testeresi daire \u015feklinde olan testere tezgahlar\u0131<\/td>\n<\/tr>\n
      56<\/td>\n8461.50.19.00.00<\/td>\nMetalleri veya sermetleri tala\u015f kald\u0131rarak i\u015fleyen testeresi daire \u015feklinde OLMAYAN testere tezgahlar\u0131<\/td>\n<\/tr>\n
      57<\/td>\n8461.50.90.00.00<\/td>\nMetalleri veya sem1etleri tal kald\u0131rarak i\u015fleyen dilme tezgahlar\u0131<\/td>\n<\/tr>\n
      58<\/td>\n8462.22.10.00.00<\/td>\nProfil \u015fekillendirme makineleri: Numerik kontroll\u00fc olanlar<\/td>\n<\/tr>\n
      59<\/td>\n8462.23.00.00.00<\/td>\nNumerik kontroll\u00fc abkant presler<\/td>\n<\/tr>\n
      60<\/td>\n8462.24.00.00.00<\/td>\nNumerik kontroll\u00fc panel b\u00fck\u00fcc\u00fcler<\/td>\n<\/tr>\n
      61<\/td>\n8462.25.00.00.00<\/td>\nNumerik kontroll\u00fc rulo \u015fekillendirme makineleri<\/td>\n<\/tr>\n
      62<\/td>\n8462.26.00.00.00<\/td>\nNumerik kontroll\u00fc di\u011fer kavislendirme, katlama. d\u00fczeltme veya yass\u0131la\u015ft\u0131rma tezgahlar\u0131<\/td>\n<\/tr>\n
      63<\/td>\n8462.29.10.00.00<\/td>\nDi\u011ferleri, Numerik kontroll\u00fc olanlar<\/td>\n<\/tr>\n
      64<\/td>\n8462.33.00.00.00<\/td>\nNumerik kontroll\u00fc makasla kesme tezgahlar\u0131<\/td>\n<\/tr>\n
      65<\/td>\n8462.42.00.00.11<\/td>\nNumerik kontroll\u00fc olanlar, Z\u0131mbal\u0131 kesme tezgahlan<\/td>\n<\/tr>\n
      66<\/td>\n8462.49.00.00.11<\/td>\nDi\u011ferleri, Z\u0131mbal\u0131 kesme makinalar\u0131<\/td>\n<\/tr>\n
      67<\/td>\n8462.61. l0.90.00<\/td>\nHidrolik presler, Numerik Kontroll\u00fc olanlar, Di\u011ferleri<\/td>\n<\/tr>\n
      68<\/td>\n8462.69.10.90.00<\/td>\nSo\u011fuk metal i\u015fleme presleri, Di\u011ferleri, Numerik Kontroll\u00fc olanlar,Di\u011ferleri<\/td>\n<\/tr>\n
      69<\/td>\n8463.10.90.00.00<\/td>\nMetal \u00e7ubuk, boru, profil veya benzerlerini \u00e7ekme makinalar\u0131; tel \u00e7ekme makineleri HAR\u0130\u00c7<\/td>\n<\/tr>\n
      70<\/td>\n8463.20.00.00.11<\/td>\nEzerek vida di\u015fi a\u00e7ma makinalar\u0131<\/td>\n<\/tr>\n
      71<\/td>\n8465.10.90.00.00<\/td>\nA\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
      72<\/td>\n8465.20.00.00.00<\/td>\nA\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in i\u015fleme merkezleri<\/td>\n<\/tr>\n
      73<\/td>\n8465.91.10.00.00<\/td>\nA\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in \u015ferit testere makinalar\u0131<\/td>\n<\/tr>\n
      74<\/td>\n8465.91.20.00.00<\/td>\nA\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in dairesel testere makinalar\u0131<\/td>\n<\/tr>\n
      75<\/td>\n8465.92.00.00.11<\/td>\nA\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in planya makinalar\u0131<\/td>\n<\/tr>\n
      76<\/td>\n8465.92.00.00.12<\/td>\nA\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in freze makinalar\u0131<\/td>\n<\/tr>\n
      77<\/td>\n8465.93.00.00.13<\/td>\nA\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, sert plastik, vb. sert maddeler i\u00e7in parlatma makinalar\u0131<\/td>\n<\/tr>\n
      78<\/td>\n8465.94.00.00.00<\/td>\nA\u011fa\u00e7, mantar, kemik, sert kau\u00e7uk, se\u01311 plastik, vb. sert maddeler i\u00e7in b\u00fckme veya birle\u015ftim1c makinalar\u0131<\/td>\n<\/tr>\n
      79<\/td>\n8465.95.00.00.00<\/td>\nA\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
      80<\/td>\n8465.96.00.00.00<\/td>\nA\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
      81<\/td>\n8468.20.00.00.19<\/td>\nGaz ile \u00e7al\u0131\u015fan lehim ve kaynak yapmaya mahsus veya sat\u0131h tavlamaya mahsus di\u011fer makine ve cihazlar<\/td>\n<\/tr>\n
      82<\/td>\n8474.10.00.10.00<\/td>\nMaden cevherlerini tasnif etmeye ay\u0131rmaya, elemeye veya y\u0131kamaya mahsus makineler<\/td>\n<\/tr>\n
      83<\/td>\n8474.10.00.90.00<\/td>\nToprak, 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<\/td>\n<\/tr>\n
      84<\/td>\n8474.20.00.10.00<\/td>\nTa\u015f k\u0131rma makinalar\u0131<\/td>\n<\/tr>\n
      85<\/td>\n8474.20.00.90.00<\/td>\nToprak, 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
      86<\/td>\n8474.31.00.00.00<\/td>\nBeton veya har\u00e7 kar\u0131\u015ft\u0131r\u0131c\u0131lar\u0131<\/td>\n<\/tr>\n
      87<\/td>\n8474.32.00.00.00<\/td>\nMineral maddeleri bit\u00fcmenle kar\u0131\u015ft\u0131rmaya mahsus makinalar<\/td>\n<\/tr>\n
      88<\/td>\n8474.39.00.00.00<\/td>\nToprak, 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<\/td>\n<\/tr>\n
      89<\/td>\n8474.90.90.90.19<\/td>\n84.74 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
      90<\/td>\n8477.10.00.00.00<\/td>\nKau\u00e7uk veya plastik i\u00e7in enjeksiyon makinalar\u0131<\/td>\n<\/tr>\n
      91<\/td>\n8479.30.10.00.00<\/td>\nA\u011fa\u00e7 veya di\u011fer lifli maddelerden levha imaline mahsus presler<\/td>\n<\/tr>\n
      92<\/td>\n8515.21.00.00.00<\/td>\nMetallere rezistans kayna\u011f\u0131 yapmaya mahsus tamamen veya k\u0131smen otomatik olan makine ve cihazlar<\/td>\n<\/tr>\n
      93<\/td>\n8515.29.00.00.00<\/td>\nMetallere rezistans kayna\u011f\u0131 yapmaya mahsus di\u011fer makine ve cihazlar<\/td>\n<\/tr>\n
      94<\/td>\n8515.31.00.00.00<\/td>\nMetallere ark kayna\u011f\u0131 (plazma ark\u0131 dahil) yapmay mahsus tamamen veya k\u0131smen otomatik olan makine ve cihazlar<\/td>\n<\/tr>\n
      95<\/td>\n8603.10.00.00.00<\/td>\nElektrik enerjisini d\u0131\u015far\u0131dan alan kendinden hareketli demiryolu veya tramvay vagonlar\u0131<\/td>\n<\/tr>\n
      96<\/td>\n8702.10.11.11.00<\/td>\nOtob\u00fcs; YEN\u0130, sadece dizel veya yar\u0131 dizel motorlu, ta\u015f\u0131ma kapasitesi >= 1O ki\u015fi, silindir hacmi> 2500 cm3<\/td>\n<\/tr>\n
      97<\/td>\n8702.10.19.11.00<\/td>\nOtob\u00fcs; KULLANILMI\u015e, sadece dizel veya yar\u0131 dizel motorlu, ta\u015f\u0131ma kapasitesi >= 1O ki\u015fi, silindir hacmi> 2500 cm3<\/td>\n<\/tr>\n
      98<\/td>\n8702.10.91.11.00<\/td>\nOtob\u00fcs; YEN\u0130, sadece dizel veya yar\u0131 dizel motorlu, ta\u015f\u0131ma kapasitesi >= 1O ki\u015fi, silindir hacmi <= 2500 crn3<\/td>\n<\/tr>\n
      99<\/td>\n8702.10.99.11.00<\/td>\nOtob\u00fcs; KULLANILMI\u015e, sadece dizel veya yar\u0131 dizel motorlu, ta\u015f\u0131ma kapasitesi >= 1O ki\u015fi, silindir hacmi <= 2500 cm3<\/td>\n<\/tr>\n
      100<\/td>\n8702.20.10.00.00<\/td>\nYolcu ta\u015f\u0131maya mahsus ta\u015f\u0131tlar; hem dizel\/yan dizel hem de tahrik g\u00fcc\u00fc veren elektrik motorlu, ta\u015f\u0131ma kapasitesi >= 1O ki\u015fi, silindir hacmi > 2500cm3<\/td>\n<\/tr>\n
      101<\/td>\n8702.20.90.00.00<\/td>\nYolcu 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 >= 1O ki\u015fi, silindir hacmi <=2500cm3<\/td>\n<\/tr>\n
      102<\/td>\n8702.30.10.00.00<\/td>\nYolcu ta\u015f\u0131maya mahsus ta\u015f\u0131tlar; hem benzinli hem de tahrik g\u00fcc\u00fc veren elektrik motorlu, ta\u015f\u0131ma kapasitesi >= 1O ki\u015fi, silindir hacmi> 2800 cm3<\/td>\n<\/tr>\n
      103<\/td>\n8702.30.90.00.00<\/td>\nYolcu ta\u015f\u0131maya mahsus ta\u015f\u0131tlar; hem benzinli hem de tahrik g\u00fcc\u00fc veren elektrik motorlu, ta\u015f\u0131ma kapasitesi >= 1 O ki\u015fi, silindir hacmi <= 2800 cm3<\/td>\n<\/tr>\n
      104<\/td>\n8702.40.00.00.00<\/td>\nYolen ta\u015f\u0131maya mahsus ta\u015f\u0131tlar; sadece elektrik motorundan tahrikli; ta\u015f\u0131ma kapasitesi >=1O ki\u015fi<\/td>\n<\/tr>\n
      105<\/td>\n8702.90.l 1.11.00<\/td>\nOtob\u00fcs; YEN\u0130, benzinli, ta\u015f\u0131ma kapasitesi >= 1O ki\u015fi, silindir hacmi > 2800 cm3<\/td>\n<\/tr>\n
      106<\/td>\n8702.90.19.11.00<\/td>\nOtob\u00fcs; KULLANILMI\u015e, benzinli, ta\u015f\u0131ma kapasitesi >= 1O ki\u015fi, silindir hacmi > 2800 cm3<\/td>\n<\/tr>\n
      107<\/td>\n8702.90.31.11.00<\/td>\nOtob\u00fcs; YEN\u0130, benzinli, ta\u015f\u0131ma kapasitesi >= 1O ki\u015fi, silindir hacmi <= 2800 cm3<\/td>\n<\/tr>\n
      108<\/td>\n8702.90.39.11.00<\/td>\nOtob\u00fcs; KULLANILMI\u015e, benzinli, ta\u015f\u0131ma kapasitesi >= 10 ki\u015fi, silindir hacmi <= 2800 crn3<\/td>\n<\/tr>\n
      109<\/td>\n8702.90.90.00.00<\/td>\n1O 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
      110<\/td>\n8704.21.10.00.00<\/td>\nY\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 <= 5 ton<\/td>\n<\/tr>\n
      111<\/td>\n8704.21.31.00.00<\/td>\nE\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 <= 5 ton, silindir hacmi > 2500 cm3<\/td>\n<\/tr>\n
      112<\/td>\n8704.21.39.00.00<\/td>\nE\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 <= 5 ton, silindir hacmi > 2500 cm3<\/td>\n<\/tr>\n
      113<\/td>\n8704.21.91.00.00<\/td>\nE\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 <= 5 ton, silindir hacmi<= 2500 cm3<\/td>\n<\/tr>\n
      114<\/td>\n8704.21.99.00.00<\/td>\nE\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<= 5 ton, silindir hacmi<= 2500 cm3<\/td>\n<\/tr>\n
      115<\/td>\n8704.22.10.00.00<\/td>\nY\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< br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 <= 20 ton<\/td>\n<\/tr>\n
      116<\/td>\n8704.22.91.00.00<\/td>\nE\u015fya ta\u015f\u0131maya mahsus dizel veya yar\u0131 dizel motorlu di\u011fer ta\u015f\u0131tlar; YEN\u0130, 5 ton< br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 <= 20 ton<\/td>\n<\/tr>\n
      117<\/td>\n8704.22.99.00.00<\/td>\nE\u015fya ta\u015f\u0131maya mahsus dizel veya yar\u0131 dizel motorlu di\u011fer ta\u015f\u0131tlar; KULLANILMI\u015e, 5 ton< br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 <= 20 ton<\/td>\n<\/tr>\n
      118<\/td>\n8704.23.10.00.00<\/td>\nY\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 > 20 ton<\/td>\n<\/tr>\n
      119<\/td>\n8704.23.91.00.00<\/td>\nE\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 > 20 ton<\/td>\n<\/tr>\n
      120<\/td>\n8704.23.99.00.00<\/td>\nE\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 > 20 ton<\/td>\n<\/tr>\n
      121<\/td>\n8704.31.10.00.00<\/td>\nY\u00fcksek radyoaktif maddeleri ta\u015f\u0131maya mahsus (EURATOM) benzin motorlu ta\u015f\u0131tlar; br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 <= 5 ton<\/td>\n<\/tr>\n
      122<\/td>\n8704.31.31.00.00<\/td>\nE\u015fya ta\u015f\u0131maya mahsus benzin motorlu di\u011fer ta\u015f\u0131tlar; YEN\u0130, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 <= 5 ton, silindir hacmi > 2800 cm3<\/td>\n<\/tr>\n
      123<\/td>\n8704.31.39.00.00<\/td>\nE\u015fya ta\u015f\u0131maya mahsus benzin motorlu di\u011fer ta\u015f\u0131tlar; KULLANILMI\u015e, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 <= 5 ton, silindir hacmi > 2800 cm3<\/td>\n<\/tr>\n
      124<\/td>\n8704.31.91.00.00<\/td>\nE\u015fya ta\u015f\u0131maya mahsus benzin motorlu di\u011fer ta\u015f\u0131tlar; YEN\u0130, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 <= 5 ton, silindir hacmi <=2800 cm3<\/td>\n<\/tr>\n
      125<\/td>\n8704.31.99.00.00<\/td>\nE\u015fya ta\u015f\u0131maya mahsus benzin motorlu di\u011fer ta\u015f\u0131tlar; KULLANILMI\u015e, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 <= 5 ton, silindir hacmi <= 2800 cm3<\/td>\n<\/tr>\n
      126<\/td>\n8704.32.10.00.00<\/td>\nY\u00fcksek radyoaktif maddeleri ta\u015f\u0131maya mahsus (EURATOM) benzin motorlu ta\u015f\u0131tlar; br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 > 5 ton<\/td>\n<\/tr>\n
      127<\/td>\n8704.32.91.00.00<\/td>\nE\u015fya ta\u015f\u0131maya mahsus benzin motorlu di\u011fer ta\u015f\u0131tlar; YEN\u0130, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131> 5 ton<\/td>\n<\/tr>\n
      128<\/td>\n8704.32.99.00.00<\/td>\nE\u015fya ta\u015f\u0131maya mahsus benzin motorlu di\u011fer ta\u015f\u0131tlar; KULLANILMI\u015e, br\u00fct a\u011f\u0131rl\u0131\u011f\u0131 > 5 ton<\/td>\n<\/tr>\n
      129<\/td>\n8704.41.10.00.00<\/td>\nY\u00fcksek radyoaktif maddelerin ta\u015f\u0131nmas\u0131 i\u00e7in \u00f6zel olarak yap\u0131lm\u0131\u015f<\/td>\n<\/tr>\n
      130<\/td>\n8704.41.31.00.00<\/td>\nYeni olanlar<\/td>\n<\/tr>\n
      131<\/td>\n8704.41.39.00.00<\/td>\nKullan\u0131lm\u0131\u015f olanlar<\/td>\n<\/tr>\n
      132<\/td>\n8704.41.91.00.00<\/td>\nYeni olanlar<\/td>\n<\/tr>\n
      133<\/td>\n8704.41.99.00.00<\/td>\nKullan\u0131lm\u0131\u015f olanlar<\/td>\n<\/tr>\n
      134<\/td>\n8704.42.10.00.00<\/td>\nY\u00fcksek radyoaktif maddelerin ta\u015f\u0131nmas\u0131 i\u00e7in \u00f6zel olarak yap\u0131lm\u0131\u015f<\/td>\n<\/tr>\n
      135<\/td>\n8704.42.91.00.00<\/td>\nYeni olanlar<\/td>\n<\/tr>\n
      136<\/td>\n8704.42.99.00.00<\/td>\nKullan\u0131lm\u0131\u015f olanlar<\/td>\n<\/tr>\n
      137<\/td>\n8704.43.10.00.00<\/td>\nY\u00fcksek radyoaktif maddelerin ta\u015f\u0131nmas\u0131 i\u00e7in \u00f6zel olarak yap\u0131lm\u0131\u015f<\/td>\n<\/tr>\n
      138<\/td>\n8704.43.91.00.00<\/td>\nYeni olanlar<\/td>\n<\/tr>\n
      139<\/td>\n8704.43.99.00.00<\/td>\nKullan\u0131lm\u0131\u015f olanlar<\/td>\n<\/tr>\n
      140<\/td>\n8704.51.10.00.00<\/td>\nY\u00fcksek radyoaktif maddelerin ta\u015f\u0131nmas\u0131 i\u00e7in \u00f6zel olarak yap\u0131lm\u0131\u015f<\/td>\n<\/tr>\n
      141<\/td>\n8704.51.31.00.00<\/td>\nYeni olanlar<\/td>\n<\/tr>\n
      142<\/td>\n8704.51.39.00.00<\/td>\nKullan\u0131lm\u0131\u015f olanlar<\/td>\n<\/tr>\n
      143<\/td>\n8704.51.91.00.00<\/td>\nYeni olanlar<\/td>\n<\/tr>\n
      144<\/td>\n8704.51.99.00.00<\/td>\nKullan\u0131lm\u0131\u015f olanlar<\/td>\n<\/tr>\n
      145<\/td>\n8704.52.10.00.00<\/td>\nY\u00fcksek radyoaktif maddelerin ta\u015f\u0131nmas\u0131 i\u00e7in \u00f6zel olarak yap\u0131lm\u0131\u015f<\/td>\n<\/tr>\n
      146<\/td>\n8704.52.91.00.00<\/td>\nYeni olanlar<\/td>\n<\/tr>\n
      147<\/td>\n8704.52.99.00.00<\/td>\nKullan\u0131lm\u0131\u015f olanlar<\/td>\n<\/tr>\n
      148<\/td>\n8704.60.00.00.00<\/td>\nDi\u011ferleri (sadece elektrik motorundan tahrikli olanlar)<\/td>\n<\/tr>\n
      149<\/td>\n8704.90.00.00.00<\/td>\nE\u015fya ta\u015f\u0131maya mahsus motorlu di\u011fer ta\u015f\u0131tlar<\/td>\n<\/tr>\n
      150<\/td>\n8705.10.00.00.11<\/td>\nVin\u00e7li ta\u015f\u0131tlar; kald\u0131rma kapasitesi<= 75 ton<\/td>\n<\/tr>\n
      151<\/td>\n8705.40.00.00.00<\/td>\nBeton kar\u0131\u015ft\u0131r\u0131c\u0131 ile m\u00fccehhez kamyonlar<\/td>\n<\/tr>\n
      152<\/td>\n8705.90.30.00.00<\/td>\nBeton pompalama ta\u015f\u0131tlar\u0131<\/td>\n<\/tr>\n
      153<\/td>\n8705.90.80.10.12<\/td>\nKar k\u00fcremeye mahsus ta\u015f\u0131tlar<\/td>\n<\/tr>\n
      154<\/td>\n8705.90.80.90.11<\/td>\nMerdivenli veya y\u00fckseltilebilen platformlu ta\u015f\u0131tlar<\/td>\n<\/tr>\n
      155<\/td>\n8903.32.10.00.00<\/td>\nUzunlu\u011fu 7,5 m.yi ge\u00e7en fakat 24 m ge\u00e7meyenler; Denizde seyretmeye mahsus olanlar<\/td>\n<\/tr>\n
      156<\/td>\n8903.33.10.00.00<\/td>\nUzunlu\u011fu 24 m.yi ge\u00e7enler; Denizde seyretmeye mahsus olanlar<\/td>\n<\/tr>\n
      157<\/td>\n8903.31.00.00.00<\/td>\nMotorbotlar (d\u0131\u015ftan takma motoru olanlar hari\u00e7) (\u015fi\u015firilebilir olanlar hari\u00e7): Uzunlu\u011fu 7,5 m.yi ge\u00e7meyenler<\/td>\n<\/tr>\n
      158<\/td>\n8903.32.90.00.00<\/td>\nUzunlu\u011fu 7,5 m.yi ge\u00e7en fakat 24 m ge\u00e7meyenler; Di\u011ferleri:<\/td>\n<\/tr>\n
      159<\/td>\n8903.33.90.00.00<\/td>\nUzunlu\u011fu 24 m.yi ge\u00e7enler, Di\u011ferleri:<\/td>\n<\/tr>\n
      160<\/td>\n9401.31.00.00.00<\/td>\nY\u00fcksekli\u011fi ayarlanabilen oturmaya mahsus d\u00f6ner koltuk ve Ah\u015fap olanlar sandalyeler:<\/td>\n<\/tr>\n
      161<\/td>\n9401.39.00.00.12<\/td>\nAdi metallerden koltuk ve sandalyeler<\/td>\n<\/tr>\n
      162<\/td>\n9401.39.00.00.19<\/td>\nDi\u011fer maddelerden koltuk ve sandalyeler<\/td>\n<\/tr>\n
      163<\/td>\n9401.41.00.00.00<\/td>\nYatak haline getirilebilen oturmaya mahsus mobilyalar (kamp veya bah\u00e7ede kullan\u0131lanlar hari\u00e7) Ah\u015fap olanlar<\/td>\n<\/tr>\n
      164<\/td>\n9401.49.00.00.00<\/td>\nYatak haline getirilebilen oturmaya mahsus mobilyalar (kamp veya bah\u00e7ede kullan\u0131lanlar hari\u00e7) Di\u011ferleri<\/td>\n<\/tr>\n
      165<\/td>\n9401.52.00.00.00<\/td>\nBambudan oturmaya mahsus mobilyalar<\/td>\n<\/tr>\n
      166<\/td>\n9401.53.00.00.00<\/td>\nHintkam\u0131\u015f\u0131ndan oturmaya mahsus mobilyalar<\/td>\n<\/tr>\n
      167<\/td>\n9401.59.00.00.00<\/td>\nKam\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
      168<\/td>\n9401.61.00.00.11<\/td>\nAh\u015fap iskeletli oturmaya mahsus i\u00e7leri doldurulmu\u015f, kaplanm\u0131\u015f di\u011fer mobilyalar; \u00e7ocukla i\u00e7in o!anlar<\/td>\n<\/tr>\n
      169<\/td>\n9401.61.00.00.19<\/td>\nAh\u015fap iskeletli oturmaya mahsus i\u00e7leri doldurulmu\u015f, kaplanm\u0131\u015f di\u011fer mobilyalar; \u00e7ocukla i\u00e7in olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n
      170<\/td>\n9401.69.00.00.11<\/td>\nAh\u015fap iskeletli oturmaya mahsus di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar<\/td>\n<\/tr>\n
      171<\/td>\n9401.69.00.00.19<\/td>\nAh\u015fap iskeletli oturmaya mahsus di\u011fer mobilyalar \u00e7ocuklar i\u00e7in olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n
      172<\/td>\n9401.71.00.00.11<\/td>\nMetal iskeletli oturmaya mahsus i\u00e7leri doldurulmu\u015f, kaplanm\u0131\u015f di\u011fer mobilyalar; \u00e7ocukla i\u00e7in olanlar<\/td>\n<\/tr>\n
      173<\/td>\n9401.71.00.00.19<\/td>\nMetal iskeletli oturmaya mahsus i\u00e7leri doldurulmu\u015f, kaplanm\u0131\u015f di\u011fer mobilyalar; \u00e7ocukla i\u00e7in olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n
      174<\/td>\n9401.79.00.00.11<\/td>\nMetal iskeletli oturmaya mahsus di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar<\/td>\n<\/tr>\n
      175<\/td>\n9401.79.00.00.19<\/td>\nMetal iskeletli otunnaya mahsus di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n
      176<\/td>\n9401.80.00.00.11<\/td>\nOturmaya mahsus di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar<\/td>\n<\/tr>\n
      177<\/td>\n9401.80.00.00.19<\/td>\nOturmaya mahsus di\u011fer mobilyalar; \u00e7ocuklar i\u00e7in olanlar HAR\u0130\u00c7<\/td>\n<\/tr>\n
      178<\/td>\n9403.l 0.51.00.00<\/td>\nB\u00fcrolarda kullan\u0131lan metalden yaz\u0131 masalar\u0131; y\u00fcksekli\u011fi <= 80 cm<\/td>\n<\/tr>\n
      179<\/td>\n9403.10.58.00.00<\/td>\nB\u00fcrolarda kullan\u0131lan metalden di\u011fer mobilyalar; y\u00fcksekli\u011fi <- 80 cm<\/td>\n<\/tr>\n
      180<\/td>\n9403.10.91.00.00<\/td>\nB\u00fcrolarda kullan\u0131lan metalden kap\u0131l\u0131, kanatl\u0131 veya s\u00fcrg\u00fcl\u00fc dolaplar; y\u00fcksekli\u011fi > 80 cm<\/td>\n<\/tr>\n
      181<\/td>\n9403.10.93.00.00<\/td>\nB\u00fcrolarda kullan\u0131lan metalden \u00e7ekmeceli dolaplar, dosya veya fi\u015f dolaplar\u0131; y\u00fcksekli\u011fi > 80 cm<\/td>\n<\/tr>\n
      182<\/td>\n9403.10.98.00.00<\/td>\nB\u00fcrolarda kullan\u0131lan metalden di\u011fer mobilyalar; y\u00fcksekli\u011fi > 80 cm<\/td>\n<\/tr>\n
      183<\/td>\n9403.20.20.00.11<\/td>\nMetalden \u00e7ocuk karyolalar\u0131 ve be\u015fikler<\/td>\n<\/tr>\n
      184<\/td>\n9403.20.20.00.19<\/td>\nMetalden karyolalar; metalden \u00e7ocuk karyolalar\u0131 ve be\u015fikler HAR\u0130\u00c7<\/td>\n<\/tr>\n
      185<\/td>\n9403.20.80.10.00<\/td>\n\u00c7inkodan, demir veya \u00e7elikten asma yemek dolaplar\u0131<\/td>\n<\/tr>\n
      186<\/td>\n9403.20.80.90.00<\/td>\nMetalden di\u011fer mobilyalar<\/td>\n<\/tr>\n
      187<\/td>\n9403.30.11.00.00<\/td>\nB\u00fcrolarda kullan\u0131lan ah\u015faptan yaz\u0131 masalar\u0131; y\u00fcksekli\u011fi <= 80 cm<\/td>\n<\/tr>\n
      188<\/td>\n9403.30.19.00.00<\/td>\nB\u00fcrolarda kullan\u0131lan ah\u015faptan di\u011fer mobilyalar; y\u00fcksekli\u011fi <= 80 cm<\/td>\n<\/tr>\n
      189<\/td>\n9403.30.91.00.00<\/td>\nB\u00fcrolarda kullan\u0131lan ah\u015faptan kap\u0131l\u0131, kanatl\u0131 veya s\u00fcrg\u00fcl\u00fc dolaplar; \u00e7ekmeceli dolaplar, dosya ve fi\u015f dolaplar\u0131; y\u00fcksekli\u011fi> 80 cm<\/td>\n<\/tr>\n
      190<\/td>\n9403.30.99.00.00<\/td>\nB\u00fcrolarda kullan\u0131lan ah\u015faptan di\u011fer mobilyalar; y\u00fcksekli\u011fi > 80 cm<\/td>\n<\/tr>\n
      191<\/td>\n9403.40.10.00.00<\/td>\nAh\u015faptan haz\u0131r mutfak \u00fcniteleri<\/td>\n<\/tr>\n
      192<\/td>\n9403.40.90.00.00<\/td>\nMutfaklarda kullan\u0131lan ah\u015faptan mobilyalar; ah\u015faptan haz\u0131r mutfak \u00fcniteleri HAR\u0130\u00c7<\/td>\n<\/tr>\n
      193<\/td>\n9403.50.00.00.11<\/td>\nYatak odalar\u0131nda kullan\u0131lan ah\u015faptan \u00e7ocuk karyolalar\u0131 ve be\u015fikler<\/td>\n<\/tr>\n
      194<\/td>\n9403.50.00.00.19<\/td>\nYatak 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
      195<\/td>\n9403.60.10.00.00<\/td>\nYemek odalar\u0131nda ve otunna odalar\u0131nda kullan\u0131lan ah\u015faptan mobilyalar<\/td>\n<\/tr>\n
      196<\/td>\n9403.60.30.00.00<\/td>\nMa\u011fazalarda kullan\u0131lan ah\u015faptan mobilyalar<\/td>\n<\/tr>\n
      197<\/td>\n9403.60.90.10.00<\/td>\nAsma ecza dolaplar\u0131 ve banyolarda kullan\u0131lan ah\u015faptan k\u00fc\u00e7\u00fck dolaplar<\/td>\n<\/tr>\n
      198<\/td>\n9403.60.90.90.00<\/td>\nAh\u015faptan di\u011fer mobilyalar<\/td>\n<\/tr>\n
      199<\/td>\n9403.70.00.00.11<\/td>\nPlastik maddelerden \u00e7ocuk karyolalar\u0131 ve be\u015fikler<\/td>\n<\/tr>\n
      200<\/td>\n9403.70.00.00.19<\/td>\nPlastik maddelerden mobilyalar; plastik maddelerden \u00e7ocuk karyolalar\u0131 ve be\u015fikler\u00a0\u00a0HAR\u0130\u00c7<\/td>\n<\/tr>\n
      201<\/td>\n9403.82.00.00.00<\/td>\nBambudan di\u011fer mobilyalar<\/td>\n<\/tr>\n
      202<\/td>\n9403.83.00.00.00<\/td>\nHintkam\u0131\u015f\u0131ndan di\u011fer mobilyalar<\/td>\n<\/tr>\n
      203<\/td>\n9403.89.00.00.00<\/td>\nDi\u011fer maddelerden di\u011fer mobilyalar<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      [\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

      [vc_row][vc_column][vc_column_text]Sirk\u00fcler Tarihi\u00a0\u00a0 : 03.03.2022 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/16   Say\u0131n M\u00fc\u015fterilerimiz; 24 \u015eubat 2022 tarihli ve 31760 say\u0131l\u0131 Resmi Gazete’de „Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar (Karar Say\u0131s\u0131:\u20085209)“ yay\u0131mlanm\u0131\u015ft\u0131r. Bu Karar ile 2012\/3305 Say\u0131l\u0131 Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u2019da; Komple tesis kapsam\u0131nda ithali uygun g\u00f6r\u00fclen kullan\u0131lm\u0131\u015f veya yenile\u015ftirilmi\u015f makine ve te\u00e7hizat\u0131n sabit…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[170],"tags":[],"class_list":["post-3893","post","type-post","status-publish","format-standard","hentry","category-allgemeine","category-170","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3893","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=3893"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3893\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media?parent=3893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/categories?post=3893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/tags?post=3893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}