{"id":19887,"date":"2020-05-02T00:41:58","date_gmt":"2020-05-01T21:41:58","guid":{"rendered":"https:\/\/www.bicakhukuk.com\/?p=19887"},"modified":"2023-02-28T00:23:07","modified_gmt":"2023-02-27T21:23:07","slug":"gumruk-kacakciligi-sucu-ve-cezasi","status":"publish","type":"post","link":"https:\/\/www.bicakhukuk.com\/en\/gumruk-kacakciligi-sucu-ve-cezasi\/","title":{"rendered":"G\u00fcmr\u00fck Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Su\u00e7u ve Cezas\u0131"},"content":{"rendered":"

Yurda giri\u015f veya \u00e7\u0131k\u0131\u015f\u0131 g\u00fcmr\u00fc\u011fe tabi bir e\u015fyan\u0131n g\u00fcmr\u00fck i\u015flemleri yap\u0131lmadan \u00fclkeye sokulmas\u0131 veya \u00fclkeden \u00e7\u0131kar\u0131lmas\u0131, g\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unu olu\u015fturmaktad\u0131r. G\u00fcmr\u00fck i\u015flemleri, devletin baz\u0131 mali haklar\u0131 elde etmesine ve g\u00fcmr\u00fckten ge\u00e7en e\u015fyan\u0131n standard\u0131n\u0131 tespit etmeye yarad\u0131\u011f\u0131ndan t\u00fcm g\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131 kamu zarar\u0131na neden olmaktad\u0131r.<\/span><\/p>\n

G\u00fcmr\u00fck i\u015flemi<\/span><\/h3>\n

G\u00fcmr\u00fck i\u015flemi, mal\u0131n ithal veya ihra\u00e7 edilebilmesi i\u00e7in gerekli olan t\u00fcm vas\u0131flar\u0131n, mal\u0131n cinsi, miktar\u0131, a\u011f\u0131rl\u0131\u011f\u0131, markas\u0131 gibi \u00f6zelliklerin tespit edildi\u011fi i\u015flemleri kapsamaktad\u0131r. Manifesto veya giri\u015f beyannamesinin verilmesi, e\u015fyan\u0131n kontrol edilmesi, g\u00fcmr\u00fck vergilerinin tespiti ve \u00f6denmesi gibi i\u015flemler g\u00fcmr\u00fck i\u015flemi olarak kabul edilmektedir.<\/span><\/p>\n

G\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131<\/span><\/h3>\n

G\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131 belli usullere ve mali y\u00fck\u00fcml\u00fcl\u00fcklere ayk\u0131r\u0131 bir \u015fekilde herhangi bir \u015feyin yurtd\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmas\u0131 veya \u00fclkeye giri\u015finin sa\u011flanmas\u0131 ile olu\u015ftu\u011fundan kural olarak her t\u00fcrl\u00fc e\u015fya (alkol ve sigara, akaryak\u0131t (petrol), silah, vb.) ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7unun konusu olabilir.<\/span><\/p>\n

G\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u te\u015fkil eden fiiller derli toplu bir \u015fekilde 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu\u2019nun 3. maddesinde d\u00fczenlenmi\u015ftir. Ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131 ile ilgili uygulama yap\u0131l\u0131rken \u00f6zel bir ceza kanunu niteli\u011finde olan Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 5237 say\u0131l\u0131 TCK\u2019n\u0131n genel h\u00fck\u00fcmleriyle birlikte de\u011ferlendirilmelidir.<\/span><\/p>\n

Ka\u00e7ak\u00e7\u0131l\u0131k fiilleri<\/span><\/h3>\n

G\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u, 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu\u2019nun 3. maddesinde tan\u0131mlanan ka\u00e7ak\u00e7\u0131l\u0131k fiillerini tarif etmek \u00fczere kullan\u0131lmaktad\u0131r. Bu kanuna g\u00f6re g\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u; \u201cithalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u<\/strong>\u201d ve \u201cihracat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u<\/strong>\u201d olmak \u00fczere iki \u015fekilde i\u015flenebilmektedir.<\/span><\/p>\n

\u0130thalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 <\/span><\/h3>\n

\u0130thalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131 farkl\u0131 \u015fekillerde kar\u015f\u0131m\u0131za \u00e7\u0131kabilir. Bunlardan ilki, \u201ce\u015fyay\u0131 g\u00fcmr\u00fck i\u015flemlerine tabi tutmaks\u0131z\u0131n ithal etme su\u00e7u<\/em>\u201ddur. E\u015fyan\u0131n g\u00fcmr\u00fck i\u015flemlerini tabi tutulmaks\u0131z\u0131n ithal edilmesi, yani yurtd\u0131\u015f\u0131ndan T\u00fcrkiye\u2019ye sokulmas\u0131, \u201cithalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u\u201d olarak nitelendirilir. G\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun en \u00e7ok i\u015flenen bi\u00e7imi olan ithalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u, iki \u015fekilde i\u015flenebilir. Su\u00e7un temel \u015fekli olan yal\u0131n ithalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u, failin g\u00fcmr\u00fck i\u015flemlerine tabi tutulmayan e\u015fyay\u0131 g\u00fcmr\u00fck kap\u0131lar\u0131ndan T\u00fcrkiye\u2019ye sokmas\u0131d\u0131r. Su\u00e7un nitelikli, yani daha a\u011f\u0131r ceza gerektiren \u015fekli ise failin e\u015fyay\u0131 belirlenen g\u00fcmr\u00fck kap\u0131lar\u0131 d\u0131\u015f\u0131ndan T\u00fcrkiye\u2019ye sokmas\u0131d\u0131r. E\u015fyay\u0131, g\u00fcmr\u00fck i\u015flemlerine tabi tutmaks\u0131z\u0131n \u00fclkeye sokan ki\u015fi, bir y\u0131ldan be\u015f y\u0131la kadar hapis ve on bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r. E\u015fyan\u0131n, g\u00fcmr\u00fck kap\u0131lar\u0131 d\u0131\u015f\u0131ndan \u00fclkeye sokulmas\u0131 halinde, verilecek ceza \u00fc\u00e7te birinden yar\u0131s\u0131na kadar art\u0131r\u0131l\u0131r (5607 say\u0131l\u0131 K. md.3\/1). Failin ithalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u nedeniyle md.3\/1 gere\u011fi cezaland\u0131r\u0131labilmesi i\u00e7in, ithal edilen e\u015fyan\u0131n \u201cithali yasak olmayan e\u015fyalardan<\/em>\u201d olmas\u0131 gerekir. Fail, ithali serbest olan ancak g\u00fcmr\u00fck i\u015flemlerine tabi tutulmayan e\u015fyay\u0131 \u00fclkeye sokmaya \u00e7al\u0131\u015f\u0131rsa su\u00e7 olu\u015fmaktad\u0131r. \u00d6rne\u011fin, cep telefonlar\u0131n\u0131n T\u00fcrkiye\u2019ye ithal edilmesi serbesttir. Ancak, g\u00fcmr\u00fck i\u015flemlerini tabi tutulmadan \u00fclkeye cep telefonu sokmak ithalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unu meydana getirir. \u0130thali zaten yasak olan e\u015fyalar\u0131n \u00fclkeye sokulmas\u0131 ithalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unu de\u011fil, \u201cithali yasak e\u015fyay\u0131 yurda sokma<\/em><\/strong>\u201d su\u00e7unu olu\u015fturur. \u0130thali yasak e\u015fya, hi\u00e7bir \u015fekilde yurda sokulmamas\u0131 gereken e\u015fyad\u0131r. Bu nedenle, bu e\u015fyan\u0131n g\u00fcmr\u00fckten herhangi bir \u015fekilde ge\u00e7irilmemesi gerekir. \u0130thalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unda e\u015fyan\u0131n g\u00fcmr\u00fck i\u015flemlerine tabi tutulmas\u0131na esas al\u0131nacak tarih, ta\u015f\u0131t arac\u0131n\u0131n g\u00fcmr\u00fck i\u015flemlerinin y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc alanlara giri\u015fine ili\u015fkin g\u00fcmr\u00fck veya g\u00fcmr\u00fck muhafaza yetkililerince tutulan ilk kay\u0131t tarihidir (G\u00fcmr\u00fck Y\u00f6netmeli\u011fi m.73\/3). E\u015fya hakk\u0131nda bu andan itibaren beyanda bulunulmas\u0131 zorunludur.<\/span><\/p>\n

\u0130thalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131n\u0131n ikinci hali, \u201caldat\u0131c\u0131 i\u015flem ve davran\u0131\u015flarla e\u015fyay\u0131 ithal etme su\u00e7u<\/em>\u201d dur(m.3\/2).\u00a0 Sahte belgeler kullanarak veya ba\u015fkaca aldat\u0131c\u0131 i\u015flem veya davran\u0131\u015flarla g\u00fcmr\u00fck vergisinin k\u0131smen veya tamamen \u00f6denmemesi g\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun bu \u015fekline v\u00fccut verir. Uygulamada aldat\u0131c\u0131 i\u015flemlerle e\u015fyay\u0131 ithal etme daha \u00e7ok \u00f6zel evrakta sahtecilik\u00a0veya\u00a0resmi evrakta sahtecilik\u00a0su\u00e7lar\u0131n\u0131n konusunu te\u015fkil eden belgeler kullan\u0131larak yap\u0131lmaktad\u0131r. E\u015fyay\u0131, aldat\u0131c\u0131 i\u015flem ve davran\u0131\u015flarla g\u00fcmr\u00fck vergileri k\u0131smen veya tamamen \u00f6denmeksizin \u00fclkeye sokan ki\u015fi, 2 y\u0131ldan 5 y\u0131la kadar hapis ve on bin g\u00fcne kadar adli para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r (5607 say\u0131l\u0131 K. m.3\/2).<\/span><\/p>\n

\u0130thalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc hali, \u201ctransit rejimine tabi e\u015fyay\u0131 g\u00fcmr\u00fck b\u00f6lgesine b\u0131rakma su\u00e7u<\/em>\u201ddur. Transit rejimi, ithalat vergileri ve ticaret politikas\u0131 \u00f6nlemlerine tabi tutulmayan serbest dola\u015f\u0131ma girmemi\u015f veya ihracatla ilgili g\u00fcmr\u00fck i\u015flemleri tamamlanm\u0131\u015f e\u015fyan\u0131n, g\u00fcmr\u00fck g\u00f6zetimi alt\u0131nda T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi i\u00e7indeki bir noktadan di\u011ferine ta\u015f\u0131nmas\u0131na uygulan\u0131r (G\u00fcmr\u00fck Kanunu md. 84\/1). Transit rejim \u00e7er\u00e7evesinde ta\u015f\u0131nan bir e\u015fya g\u00fcmr\u00fck b\u00f6lgesine b\u0131rak\u0131ld\u0131\u011f\u0131nda serbest dola\u015f\u0131ma girmi\u015f olur. Ba\u015fkaca hi\u00e7bir i\u015flem yap\u0131lmadan e\u015fyan\u0131n g\u00fcmr\u00fck b\u00f6lgesine b\u0131rak\u0131lm\u0131\u015f olmas\u0131 su\u00e7un tamamlanmas\u0131 i\u00e7in yeterlidir. Transit rejimi \u00e7er\u00e7evesinde ta\u015f\u0131nan serbest dola\u015f\u0131mda bulunmayan e\u015fyay\u0131, rejim h\u00fck\u00fcmlerine ayk\u0131r\u0131 olarak g\u00fcmr\u00fck b\u00f6lgesinde b\u0131rakan ki\u015fi, 1 y\u0131ldan 3 y\u0131la kadar hapis ve be\u015f bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r (5607 say\u0131l\u0131 K. m.3\/3).<\/span><\/p>\n

\u0130thalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131n\u0131n d\u00f6rd\u00fcnc\u00fc hali, \u201cbelli bir ama\u00e7 i\u00e7in getirilen e\u015fyay\u0131 yurtd\u0131\u015f\u0131na \u00e7\u0131karm\u0131\u015f gibi i\u015flem yapma su\u00e7u<\/em>\u201ddur. \u00a0(m.3\/4):\u00a0G\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun bu \u015fekli, e\u015fyan\u0131n sahte belge ile yurt d\u0131\u015f\u0131na \u00e7\u0131karm\u0131\u015f gibi yap\u0131lmas\u0131 fiiliyle i\u015flenmelidir. Fail,\u00a0\u00f6zel evrakta sahtecilik\u00a0veya\u00a0resmi evrakta sahtecilik\u00a0su\u00e7lar\u0131n\u0131n konusu olabilecek sahte bir belgeyle e\u015fyay\u0131 belli bir ama\u00e7 i\u00e7in kullan\u0131lmak veya i\u015flenmek \u00fczere \u00fclkeye ge\u00e7ici ithalat ve dahilde i\u015fleme rejimi \u00e7er\u00e7evesinde getirmektedir. Belli bir ama\u00e7 i\u00e7in kullan\u0131lmak veya i\u015flenmek \u00fczere \u00fclkeye ge\u00e7ici ithalat ve dahilde i\u015fleme rejimi \u00e7er\u00e7evesinde getirilen e\u015fyay\u0131, hile ile yurt d\u0131\u015f\u0131na \u00e7\u0131karm\u0131\u015f gibi i\u015flem yapan ki\u015fi, 1 y\u0131ldan 3 y\u0131la kadar hapis ve be\u015f bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r (5607 say\u0131l\u0131 K. m.3\/4).<\/span><\/p>\n

\u0130thalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131n\u0131n be\u015finci hali, \u201cithalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 konusu e\u015fyay\u0131 bilerek yurti\u00e7inde satma, sat\u0131\u015fa arz etme, sat\u0131n alma, ta\u015f\u0131ma veya saklama su\u00e7u<\/em>\u201d dur. \u00a0Su\u00e7 e\u015fyas\u0131n\u0131 sat\u0131n alma veya kabul etme su\u00e7u\u00a0TCK md.165\u2019te genel bir h\u00fck\u00fcm olarak d\u00fczenlenmi\u015ftir. \u0130thalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun konusu olan e\u015fyan\u0131n sat\u0131lmas\u0131, sat\u0131n al\u0131nmas\u0131, ta\u015f\u0131nmas\u0131, depolanmas\u0131 vb. gibi fiiller \u00f6zel bir h\u00fck\u00fcmle yapt\u0131r\u0131m alt\u0131na al\u0131nm\u0131\u015ft\u0131r. Bu fiiller ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7u tamamland\u0131ktan sonra, ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7undan ba\u011f\u0131ms\u0131z bir \u015fekilde yurti\u00e7inde i\u015flenen fiillerdir. G\u00fcmr\u00fck rejimine tabi tutulmayan, sahte belge kullanmak suretiyle ya da transit rejimi \u00e7er\u00e7evesinde ithal edilen veya ge\u00e7ici ithalat ve dahilde i\u015fleme rejimi \u00e7er\u00e7evesinde getirilen e\u015fyalar ile i\u015flenen ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131na i\u015ftirak etmeksizin, bunlar\u0131n konusunu olu\u015fturan e\u015fyay\u0131, bu \u00f6zelli\u011fini bilerek ve ticar\u00ee ama\u00e7la sat\u0131n alan, sat\u0131\u015fa arz eden, satan, ta\u015f\u0131yan veya saklayan ki\u015fi, bir y\u0131ldan \u00fc\u00e7 y\u0131la kadar hapis ve be\u015f bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r (5607 say\u0131l\u0131 K. m.3\/5).<\/span><\/p>\n

\u0130thalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131n\u0131n alt\u0131nc\u0131 hali, \u201ce\u015fyay\u0131 ithal amac\u0131na ayk\u0131r\u0131 kullanma, satma, sat\u0131\u015fa arz etme, kabul etme veya devretme su\u00e7u<\/em>\u201ddur. Ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7unun bu \u015feklinin unsurlar\u0131n\u0131n olu\u015fabilmesi i\u00e7in, e\u015fyan\u0131n belli bir i\u015fte kullan\u0131lmas\u0131 i\u00e7in ithaline izin verilmi\u015f olmas\u0131 ve k\u0131smen ya da tamamen vergiden muaf olarak ithal edilmi\u015f olmas\u0131 gerekir. \u0130thal edilen e\u015fya belirlenen ama\u00e7 d\u0131\u015f\u0131nda kullan\u0131ld\u0131\u011f\u0131nda su\u00e7 meydana gelir. \u00d6zel kanunlar\u0131 gere\u011fince g\u00fcmr\u00fck vergilerinden k\u0131smen veya tamamen muaf olarak ithal edilen e\u015fyay\u0131, ithal amac\u0131 d\u0131\u015f\u0131nda ba\u015fka bir kullan\u0131ma tahsis eden, satan veya devreden ya da bu \u00f6zelli\u011fini bilerek sat\u0131n alan veya kabul eden ki\u015fi, alt\u0131 aydan iki y\u0131la kadar hapis ve be\u015f bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r (5607 say\u0131l\u0131 K. m.3\/6).<\/span><\/p>\n

\u0130thalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131n\u0131n yedinci hali, \u201cithali yasak e\u015fyay\u0131 ithal etme, satma, ta\u015f\u0131ma, sat\u0131n alma veya saklama su\u00e7u<\/em>\u201ddur. \u0130thali yasak e\u015fya kavram\u0131, kanun ile \u00fclkeye sokulmas\u0131 yasaklanm\u0131\u015f e\u015fyay\u0131 ifade eder. Bu nedenle, genel d\u00fczenleyici idari i\u015flemlerle ithali yasaklanan e\u015fyalar\u0131n ithali durumunda ithalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun bu \u015fekli olu\u015fmaz. Su\u00e7un olu\u015fmas\u0131 i\u00e7in mutlaka kanun ile e\u015fyan\u0131n ithali yasaklanmal\u0131d\u0131r. \u00d6rne\u011fin, Bakanlar Kurulu karar\u0131 ile herhangi bir maddenin ithal edilmesi yasakland\u0131\u011f\u0131 halde bu maddeyi ithal eden ki\u015fi ithali yasak e\u015fyay\u0131 ithal etme su\u00e7u nedeniyle cezaland\u0131r\u0131lamaz. \u0130thali kanun gere\u011fi yasak olan e\u015fyay\u0131 \u00fclkeye sokan ki\u015fi, fiil daha a\u011f\u0131r bir cezay\u0131 gerektiren su\u00e7 olu\u015fturmad\u0131\u011f\u0131 takdirde, iki y\u0131ldan alt\u0131 y\u0131la kadar hapis ve yirmi bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r. \u0130thali yasak e\u015fyay\u0131, bu \u00f6zelli\u011fini bilerek sat\u0131n alan, sat\u0131\u015fa arz eden, satan, ta\u015f\u0131yan veya saklayan ki\u015fi, ayn\u0131 ceza ile cezaland\u0131r\u0131l\u0131r (5607 say\u0131l\u0131 K. m.3\/7).<\/span><\/p>\n

\u0130hracat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131<\/span><\/h3>\n

\u0130hracat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun ilk hali, \u201cihrac\u0131 kanun gere\u011fi yasak olan e\u015fyay\u0131 ihra\u00e7 etme su\u00e7u<\/em>\u201ddur.\u00a0\u0130hracat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun bu hali, ancak kanun yoluyla ihrac\u0131 yasaklanm\u0131\u015f e\u015fya ile i\u015flenebilir. Ayr\u0131ca, ihrac\u0131 yasak olan e\u015fya ba\u015fka bir \u00f6zel d\u00fczenlemede daha a\u011f\u0131r su\u00e7 te\u015fkil ediyorsa, bu madde h\u00fck\u00fcmleri de\u011fil, daha a\u011f\u0131r yapt\u0131r\u0131m i\u00e7eren kanun h\u00fck\u00fcmleri uygulan\u0131r. Su\u00e7, ihrac\u0131 yasak e\u015fyan\u0131n T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinden kesin olarak \u00e7\u0131kart\u0131lmas\u0131yla olu\u015fur. \u0130hrac\u0131 kanun gere\u011fi yasak olan e\u015fyay\u0131 \u00fclkeden \u00e7\u0131karan ki\u015fi, fiil daha a\u011f\u0131r cezay\u0131 gerektiren ba\u015fka bir su\u00e7 olu\u015fturmad\u0131\u011f\u0131 takdirde, bir y\u0131ldan \u00fc\u00e7 y\u0131la kadar hapis ve be\u015f bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r (5607 say\u0131l\u0131 K. m.3\/8).<\/span><\/p>\n

\u0130hracat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun ikinci hali, \u201chayali ihracat su\u00e7u<\/em>\u201ddur. Usul\u00fcne uygun ihracat devletin ticaret politikas\u0131 \u00f6nlemlerine uygun hareket edilmesi, ihracat vergilerinin \u00f6denmesi ve \u00e7\u0131k\u0131\u015fa y\u00f6nelik i\u015flemlerin yap\u0131lmas\u0131 ile m\u00fcmk\u00fcnd\u00fcr. \u0130hracat i\u015fleminin usule uygun olup olmad\u0131\u011f\u0131n\u0131n denetimi i\u00e7in ihracata ili\u015fkin beyanname ve ekleri g\u00fcmr\u00fck idaresine verilmelidir. Usul\u00fcne uygun yap\u0131lmayan e\u015fya ihrac\u0131 \u201chayali ihracat su\u00e7u\u201d h\u00fck\u00fcmlerinin uygulanmas\u0131n\u0131 gerektirebilir. Hayali ihracat su\u00e7u; failin ihracat ger\u00e7ekle\u015fmedi\u011fi halde ger\u00e7ekle\u015fmi\u015f gibi g\u00f6stermek \u015feklindeki se\u00e7imlik hareketle i\u015fledi\u011fi ihracat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u ve failin ger\u00e7ekle\u015ftirilen ihracata konu mal\u0131n cins, miktar, nitelik veya fiyat\u0131n\u0131 farkl\u0131 g\u00f6stererek ilgili kanun h\u00fck\u00fcmlerine g\u00f6re te\u015fvik, s\u00fcbvansiyon veya parasal iadelerden yararlanmas\u0131 \u015feklindeki se\u00e7imlik hareketle i\u015fledi\u011fi ihracat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u olmak \u00fczere iki farkl\u0131 \u015fekilde i\u015flenebilir.<\/span><\/p>\n

Te\u015fvik, s\u00fcbvansiyon veya parasal iadelerden yararlanmak amac\u0131yla ihracat ger\u00e7ekle\u015fmedi\u011fi h\u00e2lde ger\u00e7ekle\u015fmi\u015f gibi g\u00f6steren ya da ger\u00e7ekle\u015ftirilen ihracata konu mal\u0131n cins, miktar, evsaf veya fiyat\u0131n\u0131 de\u011fi\u015fik g\u00f6steren ki\u015fi, bir y\u0131ldan be\u015f y\u0131la kadar hapis ve on bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r. Beyanname ve eki belgelerde g\u00f6sterilen ile ger\u00e7ekte ihra\u00e7 edilen e\u015fya aras\u0131nda y\u00fczde onu a\u015fmayan bir fark bulunmas\u0131 halinde, sadece 27\/10\/1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu h\u00fck\u00fcmlerine g\u00f6re i\u015flem yap\u0131l\u0131r (5607 say\u0131l\u0131 K. m.3\/9).<\/span><\/p>\n

G\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7una te\u015febb\u00fcs eden fail de sanki su\u00e7 tamamlanm\u0131\u015f gibi cezaland\u0131r\u0131l\u0131r (5607 say\u0131l\u0131 K. md. 3\/18). Su\u00e7a te\u015febb\u00fcs ile su\u00e7un tamamlanmas\u0131 aras\u0131nda ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131 a\u00e7\u0131s\u0131ndan yapt\u0131r\u0131m fark\u0131 yoktur. \u0130thalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unda fail, g\u00fcmr\u00fck hatt\u0131 olarak kabul edilen siyasi s\u0131n\u0131r\u0131 ge\u00e7mesine ra\u011fmen hen\u00fcz g\u00fcmr\u00fck i\u015flemlerinin yap\u0131ld\u0131\u011f\u0131 alana varmadan yakalan\u0131rsa su\u00e7a te\u015febb\u00fcs s\u00f6z konusu olmaz. Bu a\u015famaya kadar olan hareketler haz\u0131rl\u0131k hareketi olarak kabul edildi\u011finden, g\u00fcmr\u00fck i\u015flemlerinin yap\u0131laca\u011f\u0131 alana varmadan yakalanan fail g\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7u nedeniyle cezaland\u0131r\u0131lamaz.<\/span><\/p>\n

\u00d6rg\u00fctl\u00fc ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7u\u00a0<\/span><\/h3>\n

Ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7unun \u00f6rg\u00fctl\u00fc bir \u015fekilde (te\u015fekk\u00fcl halinde ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7u), yani bir \u00f6rg\u00fct\u00fcn faaliyeti \u00e7er\u00e7evesinde i\u015flenmesi halinde faile verilecek ceza 2 kat\u0131na kadar artt\u0131r\u0131l\u0131r (5607 say\u0131l\u0131 K. md.4\/1). Ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7unun \u00f6rg\u00fctl\u00fc bir \u015fekilde olmamas\u0131na ra\u011fmen 3 veya daha fazla ki\u015fi taraf\u0131ndan birlikte i\u015flenmesi halinde su\u00e7un cezas\u0131 1\/2 oran\u0131nda artt\u0131r\u0131l\u0131r (5607 say\u0131l\u0131 K. md.4\/2).<\/span><\/p>\n

E\u015fyan\u0131n de\u011feri<\/span><\/h3>\n

Ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7unda su\u00e7 konusu e\u015fyan\u0131n de\u011ferinin fahi\u015f olmas\u0131, yani y\u00fcksek olmas\u0131 halinde faile verilecek cezalar yar\u0131s\u0131ndan bir kat\u0131na kadar artt\u0131r\u0131l\u0131r (5607 say\u0131l\u0131 K. md.3\/22).<\/span><\/p>\n

Ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7una i\u015ftirak<\/span><\/h3>\n

Ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7una i\u015ftirak etmi\u015f olan ki\u015fi; resmi makamlar taraf\u0131ndan haber al\u0131nmadan \u00f6nce, fiili, di\u011fer failleri ve ka\u00e7ak e\u015fyan\u0131n sakland\u0131\u011f\u0131 yerleri merciine haber verirse, verilen bilginin, faillerin yakalanmas\u0131n\u0131 veya ka\u00e7ak e\u015fyan\u0131n ele ge\u00e7irilmesini sa\u011flamas\u0131 halinde cezaland\u0131r\u0131lmaz. Haber al\u0131nd\u0131ktan sonra fiilin b\u00fct\u00fcn\u00fcyle ortaya \u00e7\u0131kmas\u0131na hizmet ve yard\u0131m eden ki\u015fiye verilecek ceza \u00fc\u00e7te iki oran\u0131nda indirilir. Ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131ndan birini i\u015flemi\u015f olan ki\u015fi, etkin pi\u015fmanl\u0131k g\u00f6stererek, soru\u015fturma evresi sona erinceye kadar su\u00e7 konusu e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin iki kat\u0131 kadar paray\u0131 Devlet Hazinesine \u00f6dedi\u011fi takdirde, hakk\u0131nda ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131ndan dolay\u0131 verilecek ceza yar\u0131 oran\u0131nda indirilir. Bu indirim, m\u00fckerrirler hakk\u0131nda veya su\u00e7un bir \u00f6rg\u00fct\u00fcn faaliyeti \u00e7er\u00e7evesinde i\u015flenmesi halinde uygulanmaz.<\/span><\/p>\n

Ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131, \u015fikayete tabi su\u00e7lardan de\u011fildir. Herhangi bir \u015fekilde su\u00e7un i\u015flendi\u011fi savc\u0131l\u0131k taraf\u0131ndan \u00f6\u011frenildi\u011finde kendili\u011finden soru\u015fturma ba\u015flat\u0131l\u0131r.<\/span><\/p>\n

Say\u0131sal veriler<\/span><\/h3>\n

Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu\u2019na muhalefet su\u00e7undan 2018 y\u0131l\u0131nda toplam 114.2017 dava g\u00f6r\u00fclm\u00fc\u015f olup bunlardan 65.664 unda mahkumiyet (66,3), 9.916 s\u0131 hakk\u0131nda beraat (%8,7), 5034 \u00fc (%4,4) hakk\u0131nda H\u00fckm\u00fcn A\u00e7\u0131klanmas\u0131n\u0131n Geri B\u0131rak\u0131lmas\u0131 (HAGB) , 13.167 si hakk\u0131nda (%11,5) yetkisizlik, g\u00f6revsizlik ve birle\u015ftirme, 10.426 u hakk\u0131nda (%9,1) di\u011fer kararlar verilmi\u015ftir.[1]<\/a>\u00a0<\/span><\/p>\n

Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu\u2019na muhalefet su\u00e7undan 2018 y\u0131l\u0131nda mahkum olan toplam ki\u015fi say\u0131s\u0131, 71.461 dir. Bunlardan 1.465 i t\u00fczel ki\u015fidir. Ger\u00e7ek ki\u015filerden 10.083 ki\u015fi yabanc\u0131 uyruklu erkek, 1465 ki\u015fi yabanc\u0131 uyruklu kad\u0131nd\u0131r. Ger\u00e7ek ki\u015filerden TC uyruklu 18 ya\u015f \u00fcst\u00fc erkeklerin say\u0131s\u0131 55.570, kad\u0131nlar\u0131n say\u0131s\u0131 3.063 d\u00fcr. Ger\u00e7ek ki\u015filerden TC uyruklu 15-18 ya\u015f aras\u0131 erkeklerin say\u0131s\u0131 858, kad\u0131nlar\u0131n say\u0131s\u0131 10 dur. Ger\u00e7ek ki\u015filerden TC uyruklu 12-15 ya\u015f aras\u0131 erkeklerin say\u0131s\u0131 380, kad\u0131nlar\u0131n say\u0131s\u0131 4 d\u00fcr.[2]<\/a><\/span><\/p>\n

Emniyet Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc istatistiklerine g\u00f6re; 2019 y\u0131l\u0131 ilk sekiz ayl\u0131k (Ocak-A\u011fustos) d\u00f6neminde toplam 6.099 operasyonda 9.378 ki\u015fi g\u00f6zalt\u0131na al\u0131nm\u0131\u015f, 292 ki\u015fi tutuklanm\u0131\u015ft\u0131r. Bu operasyonlarda toplam 5.387.843 paket ka\u00e7ak sigara, 267.132 litre ka\u00e7ak alkoll\u00fc i\u00e7ki, 1.977.872 litre ka\u00e7ak akaryak\u0131t ele ge\u00e7irilmi\u015ftir.[3]<\/a><\/span><\/p>\n

 <\/p>\n

Kaynaklar:<\/p>\n

[1]<\/a> Adalet Bakanl\u0131\u011f\u0131, Adli \u0130statistikler 2018, s. 48<\/span><\/p>\n

http:\/\/www.adlisicil.adalet.gov.tr\/Resimler\/SayfaDokuman\/1982019170455istatistik2018.pdf<\/a> (ET:14.09.2019)<\/span><\/p>\n

[2]<\/a> Adalet Bakanl\u0131\u011f\u0131, Adli \u0130statistikler 2018, s. 46<\/span><\/p>\n

http:\/\/www.adlisicil.adalet.gov.tr\/Resimler\/SayfaDokuman\/1982019170455istatistik2018.pdf<\/a> (ET:14.09.2019)<\/span><\/p>\n

[3]<\/a> EGM 2019 Y\u0131l\u0131 Verileri, https:\/\/egm.gov.tr\/agustos<\/a> (ET: 15.09.2019)<\/span><\/p>\n

@ B\u0131\u00e7ak, V. (2019) “Ekonomik \u00c7\u0131kar Amac\u0131yla \u0130\u015flenen Su\u00e7lar\u0131n \u00dclkemiz Ekonomisi A\u00e7\u0131s\u0131ndan De\u011ferlendirilmesi”,\u00a0 T\u00fcrk- Kore Ceza Hukuku G\u00fcnleri,\u00a023-24 Eyl\u00fcl 2019, Hac\u0131 Bayram Veli \u00dcniversitesi Hukuk Fak\u00fcltesi, Ankara.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Yurda giri\u015f veya \u00e7\u0131k\u0131\u015f\u0131 g\u00fcmr\u00fc\u011fe tabi bir e\u015fyan\u0131n g\u00fcmr\u00fck i\u015flemleri yap\u0131lmadan \u00fclkeye sokulmas\u0131 veya \u00fclkeden \u00e7\u0131kar\u0131lmas\u0131, g\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unu olu\u015fturmaktad\u0131r. G\u00fcmr\u00fck i\u015flemleri, devletin baz\u0131 mali haklar\u0131 elde etmesine ve g\u00fcmr\u00fckten ge\u00e7en e\u015fyan\u0131n standard\u0131n\u0131 tespit etmeye yarad\u0131\u011f\u0131ndan t\u00fcm g\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131 kamu zarar\u0131na neden olmaktad\u0131r.<\/p>\n","protected":false},"author":27,"featured_media":19888,"comment_status":"open","ping_status":"open","sticky":false,"template":"page-fullwidth.php","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[740,739],"tags":[3481,3483,3490,3470,3478,3488,3473,3486,3484,3474,3471,3476,3477,3494,3493,3496,3485,3489,3492,3472,3487,3469,3475,3495,3480,3479,3482,3491],"class_list":["post-19887","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ceza-hukuku","category-gorusler-dusunceler","tag-alkol-kacakciligi","tag-alkol-kacakciligi-sucu","tag-arac-ithalatinda-kacakcilik","tag-davasi-avukati","tag-elektronik-sigara-kacakciligi","tag-gumruk-kacagi-malzeme","tag-gumruk-kacakciligi","tag-gumruk-kacakciligi-operasyonu-avukati","tag-gumruk-kacakciligi-savunma-dilekcesi","tag-gumruk-kacakciligi-sucluna-istirak","tag-gumruk-kacakciligi-sucu-cezasi","tag-gumruk-kanuna-aykirilik","tag-gumruk-kanuna-muhalefet","tag-gumruk-kapisi","tag-gumruk-muhafaza-ekipleri","tag-habur-gumruk-kapisi","tag-ithalat-kacakciligi-sucu","tag-kacak-elektronik-urun","tag-kacakcilara-operasyon","tag-kacakcilik-davasi-avukati","tag-kacakcilik-operasyonu","tag-kacakcilik-suclari-ve-cezalari","tag-kacakcilikla-mucadele-kanunu","tag-saka-kusu-kacakciligi","tag-sigara-kacakciligi","tag-telefon-kacakciligi","tag-tutun-kacakciligi","tag-unlulerin-arac-ithalatinda-kacakcilik"],"yoast_head":"\nG\u00fcmr\u00fck 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