EK-3

KARAR 3351

EK-2

 

 

 

EK-1

EK-1 İkinci sayfa

 

 

İLAVE GÜMRÜK VERGİSİ ORANI %

(SÜTUN BAŞLIKLARI KISALTMALARI)

 

G.T.İ.P.

 Dipnot (*)

1

2

3

4

GTS ÜLKELERİ

8

 

5

6

7

2515.11.00.00.00

 

0

0

25,0

0

25,0

25,0

25,0

25,0

2515.12.00.00.00

 

0

0

25,0

0

25,0

25,0

25,0

25,0

2515.20.00.00.11

 

0

0

25,0

0

25,0

25,0

25,0

25,0

2515.20.00.00.12

 

0

0

25,0

0

25,0

25,0

25,0

25,0

2515.20.00.00.19

 

0

0

25,0

0

25,0

25,0

25,0

25,0

2516.11.00.00.00

 

0

0

25,0

0

25,0

25,0

25,0

25,0

2516.12.00.00.00

 

0

0

25,0

0

25,0

25,0

25,0

25,0

2516.20.00.00.00

 

0

0

25,0

0

25,0

25,0

25,0

25,0

2516.90.00.00.00

 

0

0

25,0

0

25,0

25,0

25,0

25,0

2530.10.00.00.12

 

0

0

5,0

0

5,0

5,0

5,0

5,0

2530.10.00.00.13

 

0

0

5,0

0

5,0

5,0

5,0

5,0

2530.10.00.00.14

 

0

0

5,0

0

5,0

5,0

5,0

5,0

2530.10.00.00.15

 

0

0

5,0

0

5,0

5,0

5,0

5,0

2530.10.00.00.16

 

0

0

5,0

0

5,0

5,0

5,0

5,0

2827.10.00.00.00

 

0

0

5,0

0

5,0

5,0

5,0

5,0

2833.40.00.10.00

 

0

0

5,0

0

5,0

5,0

5,0

5,0

2833.40.00.20.00

 

0

0

5,0

0

5,0

5,0

5,0

5,0

2833.40.00.30.00

 

0

0

5,0

0

5,0

5,0

5,0

5,0

2836.99.90.10.00

 

0

0

5,0

0

5,0

5,0

5,0

5,0

2841.70.00.90.11

 

0

0

5,0

0

5,0

5,0

5,0

5,0

2905.42.00.00.00

 

0

0

15,0

0

15,0

15,0

15,0

15,0

2905.45.00.00.00

 

0

0

15,0

0

15,0

15,0

15,0

15,0

2917.32.00.00.00

 

0

0

10,0

8,2

10,0

10,0

10,0

10,0

2917.35.00.00.00

 

0

0

5,0

4,1

5,0

5,0

5,0

5,0

2917.39.35.00.00

 

0

0

5,0

4,1

5,0

5,0

5,0

5,0

2918.14.00.00.00

 

0

0

6,0

4,9

6,0

6,0

6,0

6,0

2924.29.70.00.11

 

0

0

5,5

4,5

5,5

5,5

5,5

5,5

3005.90.31.00.11

 

0

0

20,0

16,4

20,0

20,0

20,0

20,0

3005.90.31.00.12

 

0

0

20,0

16,4

20,0

20,0

20,0

20,0

3005.90.31.00.19

 

0

0

20,0

16,4

20,0

20,0

20,0

20,0

3005.90.50.00.11

 

0

0

20,0

16,4

20,0

20,0

20,0

20,0

3005.90.50.00.12

 

0

0

20,0

16,4

20,0

20,0

20,0

20,0

3005.90.50.00.19

 

0

0

20,0

16,4

20,0

20,0

20,0

20,0

3006.40.00.00.12

 

0

0

8,0

0

8,0

8,0

8,0

8,0

3006.40.00.00.13

 

0

0

8,0

0

8,0

8,0

8,0

8,0

3006.40.00.00.18

 

0

0

8,0

0

8,0

8,0

8,0

8,0

3302.90.90.00.00

 

0

0

25,0

0

25,0

25,0

25,0

25,0

3303.00.10.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3303.00.90.00.11

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3303.00.90.00.19

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3304.10.00.10.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3304.10.00.90.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3304.20.00.00.00

(1)

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3304.30.00.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3304.91.00.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3304.99.00.10.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3304.99.00.90.00

(1)

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3305.10.00.00.00

(2)

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3305.20.00.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3305.30.00.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3305.90.00.10.00

(1)

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3305.90.00.90.00

(1)

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3306.10.00.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3306.20.00.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3306.90.00.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3307.10.00.10.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3307.10.00.90.11

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3307.10.00.90.19

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3307.20.00.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3307.30.00.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3307.41.00.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3307.49.00.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3307.90.00.10.00

 

0

0

17,0

13,9

17,0

17,0

17,0

17,0

3307.90.00.20.00

 

0

0

17,0

13,9

17,0

17,0

17,0

17,0

3307.90.00.30.00

 

0

0

17,0

13,9

17,0

17,0

17,0

17,0

3307.90.00.90.11

 

0

0

17,0

13,9

17,0

17,0

17,0

17,0

3307.90.00.90.19

(1)

0

0

17,0

13,9

17,0

17,0

17,0

17,0

3401.11.00.10.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3401.11.00.20.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3401.11.00.30.00

(1)

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3401.11.00.90.00

(1)

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3401.19.00.11.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3401.19.00.12.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3401.19.00.13.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3401.19.00.90.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3401.20.10.00.00

(1)

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3401.20.90.10.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3401.20.90.90.11

(1)

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3401.20.90.90.19

(1)

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3401.30.00.00.00

 

0

0

19,0

15,5

19,0

19,0

19,0

19,0

3402.31.00.00.00

 

0

0

19,0

15,5

19,0

19,0

19,0

19,0

3402.39.10.00.00

 

0

0

19,0

15,5

19,0

19,0

19,0

19,0

3402.39.90.10.00

 

0

0

19,0

15,5

19,0

19,0

19,0

19,0

3402.39.90.90.12

 

0

0

19,0

15,5

19,0

19,0

19,0

19,0

3402.39.90.90.19

(3)

0

0

19,0

15,5

19,0

19,0

19,0

19,0

3402.50.10.00.11

 

0

0

19,0

15,5

19,0

19,0

19,0

19,0

3402.50.10.00.12

 

0

0

19,0

15,5

19,0

19,0

19,0

19,0

3402.50.90.00.15

(1)

0

0

19,0

15,5

19,0

19,0

19,0

19,0

3402.50.90.00.16

(1)

0

0

19,0

15,5

19,0

19,0

19,0

19,0

3402.90.10.00.11

 

0

0

19,0

15,5

19,0

19,0

19,0

19,0

3402.90.10.00.12

(1)

0

0

19,0

15,5

19,0

19,0

19,0

19,0

3402.90.90.00.15

 

0

0

19,0

15,5

19,0

19,0

19,0

19,0

3402.90.90.00.16

 

0

0

19,0

15,5

19,0

19,0

19,0

19,0

3405.10.00.00.11

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3405.10.00.00.12

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3405.10.00.00.19

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3405.20.00.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3405.30.00.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3405.40.00.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3405.90.10.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3405.90.90.00.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3406.00.00.20.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3406.00.00.80.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3407.00.00.90.12

 

0

0

25,0

0

25,0

25,0

25,0

25,0

3506.10.00.10.00

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3506.10.00.90.11

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3506.10.00.90.19

 

0

0

25,0

20,5

25,0

25,0

25,0

25,0

3506.91.10.00.00

 

0

0

10,0

8,2

10,0

10,0

10,0

10,0

3506.91.90.10.00

 

0

0

10,0

8,2

10,0

10,0

10,0

10,0

3506.91.90.90.11

 

0

0

10,0

8,2

10,0

10,0

10,0

10,0

3506.91.90.90.12

 

0

0

10,0

8,2

10,0

10,0

10,0

10,0

3506.91.90.90.13

 

0

0

10,0

8,2

10,0

10,0

10,0

10,0

3506.91.90.90.19

 

0

0

10,0

8,2

10,0

10,0

10,0

10,0

3506.99.00.10.00

 

0

0

10,0

8,2

10,0

10,0

10,0

10,0

3506.99.00.90.11

 

0

0

10,0

8,2

10,0

10,0

10,0

10,0

3506.99.00.90.19

 

0

0

10,0

8,2

10,0

10,0

10,0

10,0

3605.00.00.00.00

 

0

0

25,0

0

25,0

25,0

25,0

25,0

3701.30.00.00.21

 

0

0

10,0

0

10,0

10,0

10,0

10,0

3917.10.10.00.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.10.90.00.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.21.10.00.00

 (19)

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.21.90.00.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.22.10.00.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.22.90.00.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.23.10.00.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.23.90.00.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.29.00.10.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.29.00.30.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.29.00.40.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.29.00.90.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.31.00.20.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.31.00.80.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.32.00.10.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.32.00.20.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.32.00.30.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.32.00.40.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.32.00.80.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.33.00.00.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.39.00.10.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.39.00.30.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.39.00.40.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.39.00.80.00

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.40.00.00.11

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.40.00.00.12

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3917.40.00.00.19

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3918.10.10.00.11

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3918.10.10.00.12

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3918.10.90.00.19

 

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3918.90.00.00.00

(1)

0

0

10,0

7,5

10,0

10,0

10,0

10,0

3919.10.12.00.00

 

0

0

20,0

16,4

20,0

20,0

20,0

20,0

3919.10.15.00.00

 

0

0

20,0

16,4

20,0

20,0

20,0

20,0

3919.10.19.00.00

 

0

0

20,0

16,4

20,0

20,0

20,0

20,0

3919.10.80.20.00

 

0

0

20,0

16,4

20,0

20,0

20,0

20,0

3919.90.80.20.00

 

0

0

20,0

16,4

20,0

20,0

20,0

20,0

3919.90.80.30.11

 

0

0

20,0

16,4

20,0

20,0

20,0

20,0

3919.90.80.30.19

 

0

0

20,0

16,4

20,0

20,0

20,0

20,0

3920.10.23.00.00

(1)

0

0

10,0

8,2

10,0

10,0

10,0

10,0

3920.10.24.00.00

(1)

0

0

10,0

8,2

10,0

10,0

10,0

10,0

3920.10.25.00.00

(1)

0

0

10,0

8,2

10,0

10,0

10,0

10,0

3920.10.28.00.00

(1)

0

0

10,0

8,2

10,0

10,0

10,0

10,0

3920.10.40.00.00

(1)

0

0

10,0

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(1)

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(1)

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(1)

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(1)

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(1)

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(1)

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(1)

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(1)

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(4)

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(4)

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(5)

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(5)

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(5)

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0

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0

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0

0

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0

0

10,0

0

10,0

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10,0

10,0

4107.12.19.00.00

(5)

0

0

10,0

0

10,0

10,0

10,0

10,0

4107.12.91.00.00

(5)

0

0

10,0

0

10,0

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4107.12.99.00.00

 

0

0

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0

0

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0

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0

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10,0

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4107.91.90.00.00

 

0

0

10,0

0

10,0

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10,0

4107.92.10.00.00

(5)

0

0

10,0

0

10,0

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4107.92.90.00.00

 

0

0

10,0

0

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0

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0

0

10,0

0

10,0

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10,0

4112.00.00.00.00

(5)

0

0

10,0

0

10,0

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10,0

10,0

4113.10.00.00.00

(5)

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0

10,0

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10,0

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10,0

4113.20.00.00.00

 

0

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0

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0

0

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0

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15,0

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15,0

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0

0

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15,0

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4114.20.00.00.11

 

0

0

15,0

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15,0

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0

0

15,0

0

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4114.20.00.00.13

 

0

0

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15,0

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0

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25,0

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4115.20.00.00.00

 

0

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25,0

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4201.00.00.00.00

(6)

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4202.11.10.00.11

(7)

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4202.11.10.00.13

 

0

0

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30,0

4202.11.90.00.11

(7)

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30,0

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4202.11.90.00.12

 

0

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0

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4202.19.90.90.00

 

0

0

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4202.21.00.00.00

(7)

0

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30,0

0

30,0

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4202.22.10.00.00

 

0

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(7)

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0

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0

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0

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0

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0

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0

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0

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(7)

0

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30,0

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4202.91.10.00.12

 

0

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30,0

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4202.91.10.00.13

(7)

0

0

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4202.91.80.00.00

(7)

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4202.92.11.00.00

 

0

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0

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4202.92.91.90.00

(7)

0

0

30,0

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4202.92.98.10.00

 

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4202.92.98.90.00

(7)

0

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0

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4202.99.00.10.00

 

0

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0

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0

0

30,0

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30,0

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0

0

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24,5

30,0

30,0

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4203.10.00.00.22

 

0

0

30,0

24,5

30,0

30,0

30,0

30,0

4203.10.00.00.23

(7)

0

0

30,0

24,5

30,0

30,0

30,0

30,0

4203.10.00.00.24

 

0

0

30,0

24,5

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4203.10.00.00.25

 

0

0

30,0

24,5

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4203.10.00.00.28

(7)

0

0

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24,5

30,0

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(7)

0

0

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24,5

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(7)

0

0

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24,5

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(7)

0

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30,0

24,5

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30,0

4203.29.10.00.12

(7)

0

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24,5

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30,0

4203.29.90.00.00

(7)

0

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24,5

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30,0

4203.30.00.00.11

(7)

0

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24,5

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4203.30.00.00.12

(7)

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0

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0

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0

0

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4303.10.90.00.15

 

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(*) İthalat Rejimi Kararı II Sayılı Listede yer alan (a) ve (b) Dipnotları bu liste kapsamı eşyalar için de İGV muafiyeti sağlar.

(a) Bu pozisyondaki eşyayı kendi üretiminde girdi olarak kullanan firmalar tarafından yapılan ithalatta İGV %0 olarak uygulanır ve bu halde gümrük mevzuatının nihai kullanıma ilişkin hükümlerine tabi olur.

(b) 60/1 NE veya daha ince ipliklerden üretilmiş m2 ağırlığı 70 gr geçmeyen boyanmamış, boyalı iplikten veya elyaftan üretilmemiş, kimyasal işleme tabi tutulmamış dokunmuş mensucat için İGV %0 olarak uygulanır.

(c) 4010 pozisyonunda yer alan eşyanın üretimine mahsus ağartılmamış pamuklu mensucat için İGV %0 olarak uygulanır.

(ç) 5903.10.90.90.00 veya 3921.90.60.00.12 pozisyonlarında yer alan eşyanın üretimine mahsus yüksek mukavemetli polyester bezler için İGV %0 olarak uygulanır.

(d) Bu pozisyonda sınıflandırılan eşyadan, boyanmamış olanları ile boyalı iplik veya elyaftan olmayan ve herhangi bir kimyasal işleme tabi tutulmamış olanlarının ithalinde İGV'nin % 60'ı tahsil edilir.

(e) 1500tur/mt ve üzeri yüksek turlu ipliklerden üretilmiş m2 ağırlığı 70 gr geçmeyen, boyanmamış, boyalı iplikten veya elyaftan üretilmemiş, kimyasal işleme tabi tutulmamış dokunmuş mensucat için İGV %0 olarak uygulanır.

(f) Plaka ya da işlenmiş haldeki seramik camdan işlenmiş seramik cam üreten tesislerin seramik cam eşyasını kendi üretimlerinde girdi olarak kullanmak üzere doğrudan ithalatında ilave gümrük vergisi %0 uygulanır ve bu halde gümrük mevzuatının nihai kullanıma ilişkin hükümlerine tabi olur.

(g) Solar panel imal eden tesislerin solar panel camı eşyasını kendi üretimlerinde girdi olarak kullanmak üzere doğrudan ithalatında ilave gümrük vergisi %0 uygulanır ve bu halde gümrük mevzuatının nihai kullanıma ilişkin hükümlerine tabi olur.

(ğ) Transformatör çekirdeği ve transformatör imal eden tesislerin taneleri yönlendirilmiş silisyumlu elektrik çeliği eşyasını kendi üretimlerinde girdi olarak kullanmak üzere doğrudan ithalatında ilave gümrük vergisi %6 uygulanır ve bu halde gümrük mevzuatının nihai kullanıma ilişkin hükümlerine tabi olur.

(h) Aletlere monte edilmemiş çubuktan kesici takım imali yapan tesislerin tungsten alaşımlı çubuk eşyasını kendi üretimlerinde girdi olarak kullanmak üzere doğrudan ithalatında ilave gümrük vergisi %0 uygulanır ve bu halde gümrük mevzuatının nihai kullanıma ilişkin hükümlerine tabi olur.

(ı) Bu pozisyondaki eşyanın Nihai Kullanım kapsamındaki İş Makinası üretiminde kullanılması halinde ithalatında İGV %0 olarak uygulanır ve bu halde gümrük mevzuatının nihai kullanıma ilişkin hükümleri tatbik edilir.

(i) Bu pozisyondaki eşyayı, kara nakil vasıtalarında kullanılan türde oturmaya mahsus mobilyaların üretiminde girdi olarak kullanan firmalar tarafından yapılan ithalatta İGV %0 olarak uygulanır ve bu halde gümrük mevzuatının nihai kullanıma ilişkin hükümlerine tabi olur.

(1) Pakistan İslam Cumhuriyeti menşeli olanlar için %0 uygulanır.

(2) Pakistan İslam Cumhuriyeti menşeli olanlar için %20,45 uygulanır.

(3) Pakistan İslam Cumhuriyeti menşeli olanlar için %15,55 uygulanır.

(4) Pakistan İslam Cumhuriyeti menşeli olanlar için %17,84 uygulanır.

(5) Pakistan İslam Cumhuriyeti menşeli olanlar için %6,67 uygulanır.

(6) Pakistan İslam Cumhuriyeti menşeli olanlar için %16,36 uygulanır.

(7) Pakistan İslam Cumhuriyeti menşeli olanlar için %24,55 uygulanır.

(8) Pakistan İslam Cumhuriyeti menşeli olanlar için %16,67 uygulanır.

(9) Pakistan İslam Cumhuriyeti menşeli olanlar için %10 uygulanır.

(10) Pakistan İslam Cumhuriyeti menşeli olanlar için %9,93 uygulanır.

(11) Pakistan İslam Cumhuriyeti menşeli olanlar için %3,33 uygulanır.

(12) Pakistan İslam Cumhuriyeti menşeli olanlar için %4,67 uygulanır.

(13) Pakistan İslam Cumhuriyeti menşeli olanlar için %12,27 uygulanır.

(14) Çin Halk Cumhuriyeti menşeli olanlar için %40 uygulanır.

(15) Pakistan İslam Cumhuriyeti menşeli olanlar için %22,50 uygulanır.

(16) Pakistan İslam Cumhuriyeti menşeli olanlar için %15 uygulanır.

(17) Pakistan İslam Cumhuriyeti menşeli olanlar için %13,33 uygulanır.

(18) Çin Halk Cumhuriyeti menşeli olanlar için %40 veya minimum 7.000 ABD Doları/adetin yüksek olanı ek mali yükümlülük olarak uygulanır. Yatırım teşvik belgesi kapsamında gümrük vergisi muafiyetinden yararlanılarak gerçekleştirilen ithalatta bu dipnot kapsamı ek mali yükümlülük uygulanmaz.

(19) Azerbaycan Cumhuriyeti menşeli olanlar için %0 uygulanır.

 

 

EK-1’in Devamı İçin TIKLAYINIZ