{"id":693,"date":"2026-10-25T09:00:00","date_gmt":"2026-10-25T06:00:00","guid":{"rendered":"https:\/\/www.tornelle.com\/?post_type=tornelle_blog&p=693"},"modified":"2026-09-21T23:18:42","modified_gmt":"2026-09-21T20:18:42","slug":"cnc-teile-tuerkei-usa-hts-codes-zoelle-dokumente","status":"publish","type":"tornelle_blog","link":"https:\/\/www.tornelle.com\/de\/blog\/turkiyeden-abdye-cnc-parca-gonderimi-hts-kodlari-gumruk-vergileri\/","title":{"rendered":"T\u00fcrkiye’den ABD’ye CNC Par\u00e7a G\u00f6nderimi: HTS Kodlar\u0131, G\u00fcmr\u00fck Vergileri ve Belgeler"},"content":{"rendered":"

ABD’den T\u00fcrkiye’ye i\u015f verme rehberimiz<\/a> s\u00fcreci anlatt\u0131; bu yaz\u0131 g\u00fcmr\u00fck ve vergi taraf\u0131na odaklan\u0131yor. \u00d6nemli uyar\u0131: ABD tarife politikas\u0131 son y\u0131llarda s\u0131k de\u011fi\u015fmektedir; a\u015fa\u011f\u0131daki bilgiler genel \u00e7er\u00e7eveyi verir, kesin oranlar i\u00e7in sevkiyat \u00f6ncesinde lisansl\u0131 g\u00fcmr\u00fck m\u00fc\u015favirinizden (customs broker) g\u00fcncel teyit al\u0131n.<\/p>\n

Temel Fark: G\u00fcmr\u00fck Birli\u011fi Yok<\/h2>\n

AB’ye giden T\u00fcrk par\u00e7alar\u0131 A.TR ile g\u00fcmr\u00fck vergisiz dola\u015f\u0131rken, ABD ile T\u00fcrkiye aras\u0131nda serbest ticaret anla\u015fmas\u0131 yoktur. T\u00fcrkiye, ABD’nin Genelle\u015ftirilmi\u015f Tercihler Sistemi’nden (GSP) 2019’da \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla her par\u00e7a, HTS (Harmonized Tariff Schedule) kodunun “General” s\u00fctunundaki oranla vergilendirilir; \u00fczerine varsa ek tarifeler eklenir.<\/p>\n

HTS S\u0131n\u0131fland\u0131rmas\u0131<\/h2>\n

HTS, uluslararas\u0131 HS sisteminin (6 hane) ABD’ye \u00f6zg\u00fc 10 haneli uzant\u0131s\u0131d\u0131r. CNC ile i\u015flenen bir par\u00e7an\u0131n kodu, par\u00e7an\u0131n ne oldu\u011funa ve nerede kullan\u0131ld\u0131\u011f\u0131na<\/strong> g\u00f6re belirlenir; malzeme veya \u00fcretim y\u00f6ntemi tek ba\u015f\u0131na belirleyici de\u011fildir. Tipik \u00f6rnekler:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Par\u00e7a tipi<\/th>\nHTS ba\u015fl\u0131\u011f\u0131 (\u00f6rnek)<\/th>\nGenel vergi (yakla\u015f\u0131k)<\/th>\n<\/tr>\n<\/thead>\n
Belirli bir makineye ait par\u00e7a (\u00f6rn. pompa, vana, di\u015fli kutusu par\u00e7as\u0131)<\/td>\n8413.91, 8481.90, 8483.90<\/td>\n%0\u20132,5<\/td>\n<\/tr>\n
Genel ama\u00e7l\u0131 \u00e7elik par\u00e7a, ba\u015fka yerde s\u0131n\u0131fland\u0131r\u0131lmam\u0131\u015f<\/td>\n7326.90<\/td>\n%2,9<\/td>\n<\/tr>\n
Al\u00fcminyumdan di\u011fer e\u015fya<\/td>\n7616.99<\/td>\n%2,5<\/td>\n<\/tr>\n
Pirin\u00e7\/bak\u0131rdan di\u011fer e\u015fya<\/td>\n7419.80<\/td>\n%3<\/td>\n<\/tr>\n
Vida, c\u0131vata, somun (\u00e7elik)<\/td>\n7318.15 \/ 7318.16<\/td>\n%0\u20138,5<\/td>\n<\/tr>\n
Motor ta\u015f\u0131t par\u00e7as\u0131<\/td>\n8708.99<\/td>\n%2,5<\/td>\n<\/tr>\n
T\u0131bbi cihaz par\u00e7as\u0131<\/td>\n9018.90<\/td>\n%0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Kod se\u00e7imi ithalat\u00e7\u0131n\u0131n yasal sorumlulu\u011fudur; belirsiz durumlarda CBP’den ba\u011flay\u0131c\u0131 s\u0131n\u0131fland\u0131rma karar\u0131 (binding ruling) istenebilir. T\u00fcrk tedarik\u00e7i HS 6 haneyi \u00f6nerir, ABD taraf\u0131ndaki 10 haneyi broker belirler.<\/p>\n

Ek Tarifeler: Section 232 ve Di\u011ferleri<\/h2>\n

Section 232<\/strong> \u00e7elik ve al\u00fcminyum ithalat\u0131na ulusal g\u00fcvenlik gerek\u00e7esiyle ek vergi uygular. Kritik nokta: 232 kapsam\u0131 yaln\u0131zca ham \u00e7elik\/al\u00fcminyum \u00fcr\u00fcnlerini (levha, \u00e7ubuk, boru vb.; 72. ve 76. fas\u0131llar\u0131n belirli pozisyonlar\u0131) de\u011fil, zaman i\u00e7inde geni\u015fletilen “t\u00fcrev \u00fcr\u00fcn” (derivative) listelerini de kapsamaktad\u0131r. \u0130\u015flenmi\u015f bir par\u00e7an\u0131n 232 kapsam\u0131na girip girmedi\u011fi HTS koduna ve ilan edilen t\u00fcrev listelerine ba\u011fl\u0131d\u0131r; baz\u0131 durumlarda vergi yaln\u0131zca par\u00e7adaki \u00e7elik\/al\u00fcminyum i\u00e7eri\u011finin de\u011feri \u00fczerinden hesaplan\u0131r. T\u00fcrkiye’ye uygulanan 232 oran\u0131 ge\u00e7mi\u015fte birka\u00e7 kez de\u011fi\u015fmi\u015ftir. Ayr\u0131ca \u00fclke bazl\u0131 kar\u015f\u0131l\u0131kl\u0131\/ek tarifeler d\u00f6nem d\u00f6nem g\u00fcndeme gelmektedir; bu nedenle toplam oran = genel vergi + varsa 232 + varsa di\u011fer ek tarife \u015feklinde sevkiyat \u00f6ncesi broker taraf\u0131ndan hesaplanmal\u0131d\u0131r. Section 301<\/strong> \u00c7in men\u015feli \u00fcr\u00fcnlere y\u00f6neliktir ve T\u00fcrk men\u015feli par\u00e7aya uygulanmaz; bu, \u00c7in’den T\u00fcrkiye’ye ge\u00e7i\u015fte somut bir avantajd\u0131r.<\/p>\n

Men\u015fe Kural\u0131 ve Men\u015fe \u0130\u015fareti<\/h2>\n

T\u00fcrkiye’de i\u015flenen par\u00e7a, “\u00f6nemli d\u00f6n\u00fc\u015f\u00fcm” (substantial transformation) ge\u00e7irdi\u011fi i\u00e7in T\u00fcrk men\u015feli say\u0131l\u0131r; hammaddenin ithal olmas\u0131 men\u015feyi de\u011fi\u015ftirmez. ABD, ithal her e\u015fyan\u0131n nihai al\u0131c\u0131ya men\u015fe \u00fclkesini g\u00f6stermesini ister (19 U.S.C. 1304): par\u00e7aya kal\u0131c\u0131 “Made in Turkey” i\u015fareti (lazer, kaz\u0131ma) veya bu m\u00fcmk\u00fcn de\u011filse ambalaja i\u015faret. Al\u0131c\u0131 ile i\u015faretleme y\u00f6ntemi ba\u015ftan kararla\u015ft\u0131r\u0131lmal\u0131d\u0131r; eksik i\u015faret ek vergi ve gecikme yarat\u0131r.<\/p>\n

Beyan S\u00fcreci ve Roller<\/h2>\n