Konsinye ihracat

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Yunus Pékér

Business

TANIM Kesin satışı daha sonra yapılmak üzere dış alıcılara, komisyonculara, ihracatçının yurt dışındaki şube ve temsilciliklerine mal gönderilmesi şeklinde yapılan ihracat biçimidir.

Malı kabul eden kişiye konsinye veya konsinyi (consignee) denilir.,[object Object]

Bu tür ihracatta bedelin kesin satışı müteakip 180 gün içinde yurda getirilmesi gereklidir.,[object Object]

Konsinye İhracat’ın Yapılma Şekil ve Şartları ; 1-) Konsinye ihracat başvuruları ilgili İhracatçı Birlikleri Genel Sekreterliğine yapılır. 2-) Madde ve/veya ülke politikası açısında Müsteşarlıkça getirilebilecek düzenlemeler kapsamındaki mallarla ilgili konsinye ihraç talepleri Müsteşarlığın görüşü alındıktan sonra, bunun dışında kalan mallara ilişkin talepler ise doğrudan İhracatçı Birlikleri Genel Sekreterliğince sonuçlandırılır.

3-) İhracatçı Birlikleri Genel Sekreterliğince konsinye ihracat olarak onaylanmış gümrük beyannamelerinin 30 gün içinde gümrük idarelerine sunulması gerekir. 4-) İhracatçılar, konsinye olarak gönderilen malların kesin satışının yapılmasından sonraki 30 gün içinde durumu, kendileri tarafından düzenlenmiş kesin satış faturası veya örneği ve gerekli diğer belgeler ile birlikte izni veren İhracatçı Birlikleri Genel Sekreterliğine bildirir.

5-) Konsinye olarak gönderilen malın ihraç tarihinden itibaren 1 yıl içinde kesin satışının yapılması gerekir. Bu süre, haklı ve zorunlu nedenlere istinaden müracaat edilmesi halinde, izni veren İhracatçı Birlikleri Genel Sekreterliğince 2 yıl daha uzatılabilir. 6-) Konsinye olarak gönderilen malın, konsinye ihraç izin süresi içinde satılamaması halinde, malın gümrük mevzuatı çerçevesinde yurda getirilmesi gerekir.

Kesin satış faturası tanziminden sonra ihracat tamamlanmış olur ve yüklenilen KDV hesaplanıp KDV iadesi, vergi dairesinden istenir.,[object Object]

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Konsinye ihracat

1. KONSİNYE İHRACAT

2. TANIM Kesin satışı daha sonra yapılmak üzere dış alıcılara, komisyonculara, ihracatçının yurt dışındaki şube ve temsilciliklerine mal gönderilmesi şeklinde yapılan ihracat biçimidir.

7. Konsinye İhracat’ın Yapılma Şekil ve Şartları ; 1-) Konsinye ihracat başvuruları ilgili İhracatçı Birlikleri Genel Sekreterliğine yapılır. 2-) Madde ve/veya ülke politikası açısında Müsteşarlıkça getirilebilecek düzenlemeler kapsamındaki mallarla ilgili konsinye ihraç talepleri Müsteşarlığın görüşü alındıktan sonra, bunun dışında kalan mallara ilişkin talepler ise doğrudan İhracatçı Birlikleri Genel Sekreterliğince sonuçlandırılır.

8. 3-) İhracatçı Birlikleri Genel Sekreterliğince konsinye ihracat olarak onaylanmış gümrük beyannamelerinin 30 gün içinde gümrük idarelerine sunulması gerekir. 4-) İhracatçılar, konsinye olarak gönderilen malların kesin satışının yapılmasından sonraki 30 gün içinde durumu, kendileri tarafından düzenlenmiş kesin satış faturası veya örneği ve gerekli diğer belgeler ile birlikte izni veren İhracatçı Birlikleri Genel Sekreterliğine bildirir.

9. 5-) Konsinye olarak gönderilen malın ihraç tarihinden itibaren 1 yıl içinde kesin satışının yapılması gerekir. Bu süre, haklı ve zorunlu nedenlere istinaden müracaat edilmesi halinde, izni veren İhracatçı Birlikleri Genel Sekreterliğince 2 yıl daha uzatılabilir. 6-) Konsinye olarak gönderilen malın, konsinye ihraç izin süresi içinde satılamaması halinde, malın gümrük mevzuatı çerçevesinde yurda getirilmesi gerekir.

10.

11.

12. 2010 yılı mevzuatına göre ihracat bedelinin getirilmesi şartı bulunmamaktadır.

Konsinye ihracat

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