{"id":15717,"date":"2024-06-29T11:35:44","date_gmt":"2024-06-29T11:35:44","guid":{"rendered":"https:\/\/analizgumruk.com.tr\/en\/?page_id=15717"},"modified":"2024-12-07T21:08:36","modified_gmt":"2024-12-07T21:08:36","slug":"sustainability-and-carbon-border-adjustments","status":"publish","type":"page","link":"https:\/\/www.analizgumruk.com.tr\/en\/fields-of-expertise-and-competencies\/sustainability-and-carbon-border-adjustments\/","title":{"rendered":"Susta\u0131nab\u0131l\u0131ty and Carbon Border Adjustments"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"15717\" class=\"elementor elementor-15717\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-589c11b elementor-section-content-middle elementor-section-full_width wd-section-stretch elementor-section-height-default elementor-section-height-default\" data-id=\"589c11b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-853344d\" data-id=\"853344d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f54cc85 elementor-widget elementor-widget-heading\" data-id=\"f54cc85\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sustainability and Carbon Border Adjustments<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-d13ef2e e-flex e-con-boxed e-con e-parent\" data-id=\"d13ef2e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7c3f9e elementor-widget elementor-widget-wd_accordion\" data-id=\"a7c3f9e\" data-element_type=\"widget\" data-widget_type=\"wd_accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<link rel=\"stylesheet\" id=\"wd-accordion-css\" href=\"https:\/\/www.analizgumruk.com.tr\/en\/wp-content\/themes\/woodmart\/css\/parts\/el-accordion.min.css?ver=7.4.3\" type=\"text\/css\" media=\"all\" \/> \t\t\t\n\t\t<div class=\"wd-accordion wd-style-default\" data-state=\"all_closed\">\n\t\t\t\t\t\t\t\n\t\t\t\t<div class=\"wd-accordion-item\">\n\t\t\t\t\t<div class=\"wd-accordion-title text-left wd-opener-pos-left\" data-accordion-index=\"0\">\n\t\t\t\t\t\t<div class=\"wd-accordion-title-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\tS\u0131n\u0131rda Karbon D\u00fczenleme Mekanizmas\u0131&#039;na (SKDM) ili\u015fkin (AB) 2023\/956 Say\u0131l\u0131 T\u00fcz\u00fck\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<span class=\"wd-accordion-opener wd-opener-style-plus\"><\/span>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"wd-accordion-content reset-last-child\" data-accordion-index=\"0\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<link rel=\"stylesheet\" id=\"elementor-post-15965-css\" href=\"https:\/\/www.analizgumruk.com.tr\/en\/wp-content\/uploads\/elementor\/css\/post-15965.css?ver=1735259872\" type=\"text\/css\" media=\"all\">\n\t\t\t\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15965\" class=\"elementor elementor-15965\">\n\t\t\t\t<div class=\"elementor-element elementor-element-027a5e5 e-flex e-con-boxed e-con e-parent\" data-id=\"027a5e5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-558bd82 wd-width-100 elementor-widget elementor-widget-wd_title\" data-id=\"558bd82\" data-element_type=\"widget\" data-widget_type=\"wd_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<link rel=\"stylesheet\" id=\"wd-section-title-css\" href=\"https:\/\/www.analizgumruk.com.tr\/en\/wp-content\/themes\/woodmart\/css\/parts\/el-section-title.min.css?ver=7.4.3\" type=\"text\/css\" media=\"all\" \/> \t\t\t\t\t\t<link rel=\"stylesheet\" id=\"wd-section-title-style-under-and-over-css\" href=\"https:\/\/www.analizgumruk.com.tr\/en\/wp-content\/themes\/woodmart\/css\/parts\/el-section-title-style-under-and-over.min.css?ver=7.4.3\" type=\"text\/css\" media=\"all\" \/> \t\t\t\t\t<div class=\"title-wrapper set-mb-s reset-last-child wd-title-color-default wd-title-style-underlined wd-title-size-default text-center\">\n\n\t\t\t\n\t\t\t<div class=\"liner-continer\">\n\t\t\t\t<h4 class=\"woodmart-title-container title wd-fontsize-l\">S\u0131n\u0131rda Karbon D\u00fczenleme Mekanizmas\u0131'na (SKDM) ili\u015fkin (AB) 2023\/956 Say\u0131l\u0131 T\u00fcz\u00fck<\/h4> \n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2f3008 color-scheme-inherit text-left elementor-widget elementor-widget-text-editor\" data-id=\"b2f3008\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"page\" title=\"Page 1\"><div class=\"layoutArea\"><div class=\"column\"><p>S\u0131n\u0131rda karbon du\u0308zenleme mekanizmas\u0131n\u0131 tesis eden<br \/>10 May\u0131s 2023 tarihli ve<br \/>(AB) 2023\/956 say\u0131l\u0131 AVRUPA PARLAMENTOSU VE KONSEY TU\u0308ZU\u0308G\u0306U\u0308 (AEA ile ilis\u0327kili metin)<\/p><p>AVRUPA PARLAMENTOSU VE AVRUPA BI\u0307RLI\u0307G\u0306I\u0307 KONSEYI\u0307;<\/p><p>Avrupa Birlig\u0306i\u2019nin I\u0307s\u0327leyis\u0327i Hakk\u0131nda Antlas\u0327ma\u2019y\u0131 ve bu Antlas\u0327ma\u2019n\u0131n o\u0308zellikle 192(1) maddesini go\u0308z o\u0308nu\u0308nde tutarak,<\/p><p>Avrupa Komisyonunun o\u0308nerisini go\u0308z o\u0308nu\u0308nde tutarak,<br \/>Taslak yasama tasarrufunun ulusal parlamentolara go\u0308nderilmesini mu\u0308teakip, Avrupa Ekonomik ve Sosyal Komitesinin go\u0308ru\u0308s\u0327u\u0308nu\u03081 go\u0308z o\u0308nu\u0308nde tutarak, Bo\u0308lgeler Komitesinin go\u0308ru\u0308s\u0327u\u0308nu\u03082 go\u0308z o\u0308nu\u0308nde tutarak,<br \/>Olag\u0306an yasama usulu\u03083 uyar\u0131nca hareket ederek,<br \/>As\u0327ag\u0306\u0131daki gerekc\u0327elerle:<\/p><p>(1) Komisyon, 11 Aral\u0131k 2019 tarihli &#8220;Avrupa Yes\u0327il Mutabakat\u0131&#8221; (&#8220;Avrupa Yes\u0327il Mutabakat\u0131&#8221;) bas\u0327l\u0131kl\u0131 bilgilendirmesinde yeni bir bu\u0308yu\u0308me stratejisi belirlemis\u0327tir. So\u0308z konusu strateji, Birlik\u2019in, en gec\u0327 2050&#8217;ye kadar net sera gaz\u0131 emisyonlar\u0131n\u0131n (giderimler du\u0308s\u0327u\u0308ldu\u0308kten sonraki emisyonlar, \u201csera gaz\u0131 emisyonlar\u0131\u201d) s\u0131f\u0131r oldug\u0306u ve ekonomik bu\u0308yu\u0308menin kaynaklar\u0131n kullan\u0131m\u0131ndan ayr\u0131ld\u0131g\u0306\u0131, modern, kaynaklar\u0131 verimli kullanan ve rekabetc\u0327i bir ekonomiye sahip, adil ve refah ic\u0327inde bir topluma do\u0308nu\u0308s\u0327tu\u0308ru\u0308lmesini hedeflemektedir. Avrupa Yes\u0327il Mutabakat\u0131; Birlik\u2019in dog\u0306al sermayesinin korunmas\u0131, muhafaza edilmesi ve art\u0131r\u0131lmas\u0131 ile vatandas\u0327lar\u0131n sag\u0306l\u0131k ve refah\u0131n\u0131n c\u0327evre ile ilgili risk ve etkilerden korunmas\u0131n\u0131 amac\u0327lar. Ayn\u0131 zamanda, so\u0308z konusu do\u0308nu\u0308s\u0327u\u0308m kimseyi geride b\u0131rakmadan adil ve kapsay\u0131c\u0131 olmal\u0131d\u0131r. Komisyon ayr\u0131ca 12 May\u0131s 2021 tarihli \u201cHerkes I\u0307c\u0327in Sag\u0306l\u0131kl\u0131 Bir Gezegene Giden Yol, AB Eylem Plan\u0131: Hava, Su ve Toprak ic\u0327in S\u0131f\u0131r Kirlilig\u0306e Dog\u0306ru\u201d bas\u0327l\u0131kl\u0131 bilgilendirmesinde, Avrupa Birlig\u0306i&#8217;nin I\u0307s\u0327leyis\u0327i Hakk\u0131nda Antlas\u0327ma&#8217;n\u0131n (ABI\u0307A) 191(2) maddesinde belirtilen \u201ckirleten o\u0308der\u201d ilkesinin daha iyi uygulanmas\u0131 ve bo\u0308ylece karbonsuzlas\u0327t\u0131rma ve s\u0131f\u0131r kirlilik hedefi aras\u0131ndaki sinerjiyi en u\u0308st du\u0308zeye c\u0327\u0131karmak amac\u0131yla \u201cbedel o\u0308demeden kirletme\u201d<\/p><p>1 ABRG C 152, 6.4.2022, s. 181.<br \/>2 ABRG C 301, 5.8.2022, s. 116.<br \/>3 18 Nisan 2023 tarihli Avrupa Parlamentosu Tutumu (Resmi Gazete&#8217;de henu\u0308z yay\u0131mlanmam\u0131s\u0327t\u0131r) ve 25 Nisan 2023 tarihli Konsey Karar\u0131<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 2\"><div class=\"layoutArea\"><div class=\"column\"><p>kavram\u0131n\u0131n as\u0327amal\u0131 olarak kald\u0131r\u0131lmas\u0131n\u0131n tamamlanmas\u0131 ic\u0327in ilgili arac\u0327lar\u0131n ve tes\u0327viklerin desteklendig\u0306ini duyurmus\u0327tur.<\/p><ol start=\"2\"><li><p>(2) \u00a0Birles\u0327mis\u0327 Milletler I\u0307klim Deg\u0306is\u0327iklig\u0306i C\u0327erc\u0327eve So\u0308zles\u0327mesi (BMI\u0307DC\u0327S) kapsam\u0131nda 12 Aral\u0131k 2015 tarihinde kabul edilen Paris Anlas\u0327mas\u01314 (\u201cParis Anlas\u0327mas\u0131\u201d) 4 Kas\u0131m 2016 tarihinde yu\u0308ru\u0308rlu\u0308g\u0306e girmis\u0327tir. Paris Anlas\u0327mas\u0131\u2019n\u0131n Taraflar\u0131, ku\u0308resel ortalama s\u0131cakl\u0131ktaki art\u0131s\u0327\u0131n\u0131 sanayiles\u0327me o\u0308ncesi seviyelere k\u0131yasla 2\u00b0C\u2019nin oldukc\u0327a alt\u0131nda tutma ve s\u0131cakl\u0131k art\u0131s\u0327\u0131n\u0131 sanayiles\u0327me o\u0308ncesi seviyelerin 1,5\u00b0C u\u0308zerinde s\u0131n\u0131rlamaya yo\u0308nelik c\u0327abalar\u0131n\u0131 su\u0308rdu\u0308rme konusunda mutab\u0131k kalm\u0131s\u0327t\u0131r. 13 Kas\u0131m 2021 tarihinde kabul edilen Glasgow I\u0307klim Pakt\u0131 kapsam\u0131nda, Paris Anlas\u0327mas\u0131 Taraflar toplant\u0131s\u0131 nitelig\u0306indeki BMI\u0307DC\u0327S Taraflar Konferans\u0131, ku\u0308resel ortalama s\u0131cakl\u0131ktaki art\u0131s\u0327\u0131 sanayiles\u0327me o\u0308ncesi seviyelerin 1,5\u00b0C u\u0308zerinde s\u0131n\u0131rlaman\u0131n, iklim deg\u0306is\u0327iklig\u0306inin riskleri ve etkilerini o\u0308nemli o\u0308lc\u0327u\u0308de azaltacag\u0306\u0131n\u0131 kabul etmis\u0327 ve hedef ac\u0327\u0131g\u0306\u0131n\u0131 kapatmak ic\u0327in 2022&#8217;nin sonuna kadar 2030 hedeflerini gu\u0308c\u0327lendirmeyi taahhu\u0308t etmis\u0327tir.<\/p><\/li><li><p>(3) \u00a0I\u0307klim deg\u0306is\u0327iklig\u0306i ve c\u0327evreyle ilgili dig\u0306er zorluklarla mu\u0308cadele ve Paris Anlas\u0327mas\u0131&#8217;n\u0131n hedeflerine ulas\u0327\u0131lmas\u0131, Avrupa Yes\u0327il Mutabakat\u0131&#8217;n\u0131n merkezinde yer almaktad\u0131r. Avrupa Yes\u0327il Mutabakat\u0131&#8217;n\u0131n deg\u0306eri, COVID-19 ku\u0308resel salg\u0131n\u0131n\u0131n Birlik vatandas\u0327lar\u0131n\u0131n sag\u0306l\u0131g\u0306\u0131 ve ekonomik refah\u0131 u\u0308zerindeki c\u0327ok ciddi etkileri \u0131s\u0327\u0131g\u0306\u0131nda daha da artm\u0131s\u0327t\u0131r.<\/p><\/li><li><p>(4) \u00a0Birlik, Avrupa Birlig\u0306i ve U\u0308ye Devletlerinin ulusal katk\u0131 beyan\u0131n\u0131n gu\u0308ncellenmesine ilis\u0327kin olarak Avrupa Birlig\u0306i ve U\u0308ye Devletleri ad\u0131na BMI\u0307DC\u0327S\u2019ye yap\u0131lan bildirimde belirtildig\u0306i gibi, ekonomi genelindeki net sera gaz\u0131 emisyonlar\u0131n\u0131 2030\u2019a kadar 1990 seviyelerine k\u0131yasla en az %55 oran\u0131nda azaltmay\u0131 taahhu\u0308t etmis\u0327tir.<\/p><\/li><li><p>(5) \u00a0(AB) 2021\/1119 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u03085 en gec\u0327 2050\u2019ye kadar ekonomi c\u0327ap\u0131nda iklim no\u0308trlu\u0308g\u0306u\u0308 hedefine mevzuatta yer vermis\u0327tir. So\u0308z konusu Tu\u0308zu\u0308k ayr\u0131ca, net sera gaz\u0131 emisyonlar\u0131n\u0131n (giderimler du\u0308s\u0327u\u0308ldu\u0308kten sonraki emisyonlar) 2030\u2019a kadar 1990 seviyelerine k\u0131yasla en az %55 oran\u0131nda azalt\u0131lmas\u0131 s\u0327eklindeki bag\u0306lay\u0131c\u0131 Birlik hedefini tesis etmektedir.<\/p><\/li><li><p>(6) \u00a0Sanayiles\u0327me o\u0308ncesi seviyelerin 1,5\u00b0C u\u0308zerindeki ku\u0308resel s\u0131cakl\u0131k art\u0131s\u0327lar\u0131n\u0131n etkileri ve ilgili ku\u0308resel sera gaz\u0131 emisyon patikalar\u0131 hakk\u0131ndaki Hu\u0308ku\u0308metler aras\u0131 I\u0307klim Deg\u0306is\u0327iklig\u0306i Paneli (IPCC) 2018 O\u0308zel Raporu, iklim deg\u0306is\u0327iklig\u0306iyle mu\u0308cadele ic\u0327in gu\u0308c\u0327lu\u0308 bir bilimsel temel olus\u0327turmakta ve iklim eylemlerini h\u0131zl\u0131 bir s\u0327ekilde art\u0131rma ihtiyac\u0131n\u0131 ortaya koymaktad\u0131r. So\u0308z konusu rapor, sera gaz\u0131 emisyonlar\u0131n\u0131n acilen azalt\u0131lmas\u0131 gerektig\u0306ini ve o\u0308zellikle as\u0327\u0131r\u0131 hava olaylar\u0131n\u0131n ortaya c\u0327\u0131kma olas\u0131l\u0131g\u0306\u0131n\u0131 azaltmak ic\u0327in iklim deg\u0306is\u0327iklig\u0306inin 1,5\u00b0C ku\u0308resel s\u0131cakl\u0131k art\u0131s\u0327\u0131 ile s\u0131n\u0131rland\u0131r\u0131lmas\u0131 gerektig\u0306ini teyit etmektedir. Ayr\u0131ca, ku\u0308resel \u0131s\u0131nman\u0131n sanayiles\u0327me o\u0308ncesi seviyelerin 1,5\u00b0C u\u0308zerinde s\u0131n\u0131rland\u0131r\u0131lmas\u0131yla tutarl\u0131 olan azalt\u0131m yollar\u0131 h\u0131zla devreye sokulmazsa, daha yu\u0308ksek seviyelerdeki ku\u0308resel \u0131s\u0131nman\u0131n etkilerinden kac\u0327\u0131nmak ic\u0327in c\u0327ok daha maliyetli ve karmas\u0327\u0131k uyum tedbirlerinin al\u0131nmas\u0131 gerekecektir. C\u0327al\u0131s\u0327ma Grubu I&#8217;in IPCC&#8217;nin \u201cFizik Bilimi Temelinde I\u0307klim Deg\u0306is\u0327iklig\u0306i 2021\u201d bas\u0327l\u0131kl\u0131 Alt\u0131nc\u0131 Deg\u0306erlendirme Raporu\u2019na yapt\u0131g\u0306\u0131 katk\u0131da, iklim deg\u0306is\u0327iklig\u0306inin ha\u0302lihaz\u0131rda Du\u0308nya u\u0308zerindeki her bo\u0308lgeyi etkiledig\u0306i hat\u0131rlat\u0131lmakta ve o\u0308nu\u0308mu\u0308zdeki onlarca y\u0131l iklim deg\u0306is\u0327iklig\u0306inin tu\u0308m bo\u0308lgelerde artacag\u0306\u0131 o\u0308ngo\u0308ru\u0308lmektedir. So\u0308z konusu raporda, sera gaz\u0131<\/p><\/li><\/ol><p>4 ABRG L 282, 19.10.2016, s. 4.<br \/>5 (AT) 401\/2009 ve (AB) 2018\/1999 say\u0131l\u0131 Tu\u0308zu\u0308kleri deg\u0306is\u0327tiren, iklim no\u0308trlu\u0308g\u0306u\u0308nu\u0308n sag\u0306lanmas\u0131na yo\u0308nelik c\u0327erc\u0327eveyi tesis eden 30 Haziran 2021 tarihli ve (AB) 2021\/1119 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308 (\u201cAvrupa I\u0307klim Yasas\u0131\u201d) (ABRG L 243, 9.7.2021, s. 1).<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 3\"><div class=\"layoutArea\"><div class=\"column\"><p>emisyonlar\u0131nda acil, h\u0131zl\u0131 ve bu\u0308yu\u0308k o\u0308lc\u0327ekli azalt\u0131mlar yap\u0131lmad\u0131g\u0306\u0131 takdirde, \u0131s\u0131nmay\u0131 1,5\u00b0C&#8217;ye yak\u0131n bir seviyede, hatta 2\u00b0C&#8217;de s\u0131n\u0131rlaman\u0131n mu\u0308mku\u0308n olamayacag\u0306\u0131 vurgulanmaktad\u0131r.<\/p><ol start=\"7\"><li><p>(7) \u00a0Birlik, iklim eylemi konusunda iddial\u0131 bir politika izlemektedir ve sera gaz\u0131 emisyonlar\u0131n\u0131n azalt\u0131m\u0131na yo\u0308nelik 2030 hedefine ulas\u0327mak ic\u0327in du\u0308zenleyici bir c\u0327erc\u0327eve olus\u0327turmus\u0327tur. Bu hedefin uygulanmas\u0131na ilis\u0327kin mevzuat, dig\u0306erlerinin yan\u0131 s\u0131ra, Birlik ic\u0327inde sera gaz\u0131 emisyon tahsisat\u0131 ticareti ic\u0327in bir sistem (&#8220;AB ETS&#8221;) tesis eden ve enerji yog\u0306un sekto\u0308rler ve alt sekto\u0308rler ic\u0327in Birlik du\u0308zeyinde sera gaz\u0131 emisyonlar\u0131n\u0131n uyumlas\u0327t\u0131r\u0131lm\u0131s\u0327 fiyatland\u0131rmas\u0131n\u0131 sag\u0306layan 2003\/87\/AT say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Direktifi6, 2030\u2019a kadar sera gaz\u0131 emisyonlar\u0131n\u0131n azalt\u0131m\u0131 ic\u0327in ulusal hedefler getiren (AB) 2018\/842 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u03087 ile U\u0308ye Devletlerin arazi kullan\u0131m\u0131ndan kaynaklanan sera gaz\u0131 emisyonlar\u0131n\u0131 atmosferdeki sera gazlar\u0131n\u0131n giderilmesiyle telafi etmesini gerektiren (AB) 2018\/841 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308\u2019nden8 olus\u0327maktad\u0131r.<\/p><\/li><li><p>(8) \u00a0Birlik, ic\u0327 sera gaz\u0131 emisyonlar\u0131n\u0131 o\u0308nemli o\u0308lc\u0327u\u0308de azaltm\u0131s\u0327 olsa da, Birlik\u2019e yap\u0131lan ithalata go\u0308mu\u0308lu\u0308 sera gaz\u0131 emisyonlar\u0131 artmaktad\u0131r ve bu nedenle Birlik\u2019in ku\u0308resel sera gaz\u0131 emisyonu ayak izini azaltma c\u0327abalar\u0131 zarar go\u0308rmektedir. Birlik\u2019in, ku\u0308resel iklim eyleminde o\u0308ncu\u0308 bir rol oynamaya devam etme sorumlulug\u0306u vard\u0131r.<\/p><\/li><li><p>(9) \u00a0Birlik\u2019in uluslararas\u0131 ortaklar\u0131n\u0131n o\u0308nemli bir bo\u0308lu\u0308mu\u0308 ayn\u0131 iklim hedefi du\u0308zeyine ulas\u0327mayan politika yaklas\u0327\u0131mlar\u0131na sahip oldug\u0306u su\u0308rece, karbon kac\u0327ag\u0306\u0131 riski bulunmaktad\u0131r. Karbon kac\u0327ag\u0306\u0131, iklim politikalar\u0131yla ilgili maliyetler nedeniyle belirli sanayi sekto\u0308rleri veya alt sekto\u0308rlerindeki is\u0327letmelerin u\u0308retimlerini bas\u0327ka u\u0308lkelere aktarmas\u0131 veya so\u0308z konusu u\u0308lkelerden yap\u0131lan ithalat\u0131n, sera gaz\u0131 emisyonlar\u0131 ac\u0327\u0131s\u0131ndan daha az yog\u0306un olan es\u0327deg\u0306er u\u0308ru\u0308nlerin yerini almas\u0131 halinde meydana gelmektedir. Bu tu\u0308r durumlar toplam ku\u0308resel emisyonlarda art\u0131s\u0327a neden olabilir ve du\u0308nyan\u0131n, ku\u0308resel ortalama s\u0131cakl\u0131ktaki art\u0131s\u0327\u0131, sanayiles\u0327me o\u0308ncesi seviyelere k\u0131yasla 2\u00b0C\u2019nin oldukc\u0327a alt\u0131nda tutabilmesi ve s\u0131cakl\u0131k art\u0131s\u0327\u0131n\u0131 sanayiles\u0327me o\u0308ncesi seviyelerin 1,5\u00b0C u\u0308zerinde s\u0131n\u0131rlamaya yo\u0308nelik c\u0327abalar\u0131n\u0131 su\u0308rdu\u0308rebilmesi ic\u0327in acil bir s\u0327ekilde ihtiyac\u0327 duyulan sera gaz\u0131 emisyonlar\u0131 azalt\u0131m\u0131n\u0131 tehlikeye atabilir. Birlik iklim hedefini art\u0131rd\u0131kc\u0327a, so\u0308z konusu karbon kac\u0327ag\u0306\u0131 riski Birlik emisyon azaltma politikalar\u0131n\u0131n etkililig\u0306ine zarar verebilir.<\/p><\/li><\/ol><p>(10) S\u0131n\u0131rda karbon du\u0308zenleme mekanizmas\u0131 (\u201cSKDM\u201d) giris\u0327imi, \u201c55\u2019e Uygun\u201d yasama paketinin bir parc\u0327as\u0131d\u0131r. SKDM; Birlik\u2019in artan iklim hedefinden kaynaklanan karbon kac\u0327ag\u0306\u0131 riskini ele alarak, Paris Anlas\u0327mas\u0131 dog\u0306rultusunda en gec\u0327 2050\u2019ye kadar iklim no\u0308tr bir Birlik hedefine ulas\u0327mak ic\u0327in Birlik\u2019in arac\u0327 setinin temel bir unsuru olarak is\u0327lev go\u0308recektir. SKDM&#8217;nin u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerde karbonsuzlas\u0327t\u0131rman\u0131n tes\u0327vik edilmesine de katk\u0131da bulunmas\u0131 beklenmektedir.<\/p><p>6 96\/61\/AT say\u0131l\u0131 Konsey Direktifi\u2019ni deg\u0306is\u0327tiren, Birlik ic\u0327inde sera gaz\u0131 emisyon tahsisat\u0131 ticareti ic\u0327in bir sistem tesis eden 13 Ekim 2003 tarihli ve 2003\/87\/AT say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Direktifi (ABRG L 275, 25.10.2003, s. 32).<br \/>7 (AB) 525\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308 deg\u0306is\u0327tiren, Paris Anlas\u0327mas\u0131 kapsam\u0131ndaki taahhu\u0308tleri yerine getirmek ic\u0327in iklim eylemine katk\u0131da bulunacak s\u0327ekilde 2021&#8217;den 2030&#8217;a kadar U\u0308ye Devletler taraf\u0131ndan y\u0131ll\u0131k bag\u0306lay\u0131c\u0131 sera gaz\u0131 emisyon azalt\u0131mlar\u0131 hakk\u0131nda 30 May\u0131s 2018 tarihli ve (AB) 2018\/842 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308 (ABRG L 156, 19.6.2018, s. 26).<\/p><p>8 (AB) 525\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308 ve 529\/2013\/AB say\u0131l\u0131 Karar\u2019\u0131 deg\u0306is\u0327tiren, arazi kullan\u0131m\u0131, arazi kullan\u0131m\u0131 deg\u0306is\u0327iklig\u0306i ve ormanc\u0131l\u0131ktan kaynaklanan sera gaz\u0131 emisyonlar\u0131 ve emisyon giderimlerin 2030 iklim ve enerji c\u0327erc\u0327evesine da\u0302hil edilmesi hakk\u0131nda 30 May\u0131s 2018 tarihli ve (AB) 2018\/841 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308 (ABRG L 156, 19.6.2018, s. 1).<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 4\"><div class=\"layoutArea\"><div class=\"column\"><p>(11) Bu tu\u0308r bir riskin mevcut oldug\u0306u sekto\u0308rler veya alt sekto\u0308rlerde karbon kac\u0327ag\u0306\u0131 riskini ele almaya yo\u0308nelik mevcut mekanizmalar; AB ETS tahsisatlar\u0131n\u0131n gec\u0327ici olarak u\u0308cretsiz sag\u0306lanmas\u0131ndan ve elektrik fiyatlar\u0131na yans\u0131t\u0131lan sera gaz\u0131 emisyon maliyetlerinden kaynaklanan dolayl\u0131 emisyon maliyetlerini telafi etmeye yo\u0308nelik mali tedbirlerden olus\u0327maktad\u0131r. So\u0308z konusu mekanizmalar s\u0131ras\u0131yla 2003\/87\/AT say\u0131l\u0131 Direktif\u2019in 10a(6) ve 10b maddelerinde belirtilmektedir. AB ETS tahsisatlar\u0131n\u0131n en iyi performans go\u0308sterenler du\u0308zeyinde u\u0308cretsiz sag\u0306lanmas\u0131, belirli endu\u0308striyel sekto\u0308rler ic\u0327in karbon kac\u0327ag\u0306\u0131 riskini ele almaya yo\u0308nelik bir politika arac\u0131 olmus\u0327tur. Ancak tam ac\u0327\u0131k art\u0131rma ile kars\u0327\u0131las\u0327t\u0131r\u0131ld\u0131g\u0306\u0131nda, bu tu\u0308r bir u\u0308cretsiz tahsis, sistemin sag\u0306lad\u0131g\u0306\u0131 fiyat sinyalini zay\u0131flatmakta ve bo\u0308ylece sera gaz\u0131 emisyonlar\u0131n\u0131 daha da azaltmaya yo\u0308nelik yat\u0131r\u0131m tes\u0327viklerini etkilemektedir.<\/p><p>(12) SKDM, karbon kac\u0327ag\u0306\u0131 riskini farkl\u0131 bir s\u0327ekilde ele alarak, yani ithal ve yerli u\u0308ru\u0308nler ic\u0327in es\u0327deg\u0306er karbon fiyatland\u0131rmas\u0131 sag\u0306layarak, so\u0308z konusu mevcut mekanizmalar\u0131n yerini almay\u0131 amac\u0327lamaktad\u0131r. Mevcut u\u0308cretsiz tahsisat sisteminden SKDM\u2019ye kademeli gec\u0327is\u0327i temin etmek ic\u0327in, SKDM kapsam\u0131ndaki sekto\u0308rlerdeki u\u0308cretsiz tahsisatlar as\u0327amal\u0131 olarak kald\u0131r\u0131l\u0131rken, SKDM as\u0327amal\u0131 olarak devreye al\u0131nmal\u0131d\u0131r. U\u0308cretsiz olarak tahsis edilen AB ETS tahsisatlar\u0131n\u0131n ve SKDM\u2019nin birlikte ve gec\u0327ici olarak uygulanmas\u0131, hic\u0327bir durumda Birlik mallar\u0131n\u0131n Birlik gu\u0308mru\u0308k bo\u0308lgesine ithal edilen mallara k\u0131yasla daha kay\u0131rmac\u0131 bir muameleye tabi tutulmas\u0131 ile sonuc\u0327lanmamal\u0131d\u0131r.<\/p><p>(13) Karbon fiyat\u0131 artmaktad\u0131r ve s\u0327irketler, endu\u0308striyel su\u0308rec\u0327lerin karbonsuzlas\u0327t\u0131r\u0131lmas\u0131na yo\u0308nelik yat\u0131r\u0131m kararlar\u0131n\u0131 vermek ic\u0327in uzun vadeli go\u0308ru\u0308nu\u0308rlu\u0308k, o\u0308ngo\u0308ru\u0308lebilirlik ve hukuki belirlilig\u0306e ihtiyac\u0327 duymaktad\u0131r. Bu nedenle, karbon kac\u0327ag\u0306\u0131yla mu\u0308cadeleye yo\u0308nelik hukuki c\u0327erc\u0327evenin gu\u0308c\u0327lendirilmesi amac\u0131yla, SKDM\u2019nin kapsam\u0131n\u0131n karbon kac\u0327ag\u0306\u0131 riski tas\u0327\u0131yan u\u0308ru\u0308nler, sekto\u0308rler ve alt sekto\u0308rlere kademeli olarak daha da genis\u0327letilmesi ic\u0327in net bir yol belirlenmelidir.<\/p><p>(14) SKDM\u2019nin amac\u0131 karbon kac\u0327ag\u0306\u0131 riskini o\u0308nlemek olmas\u0131na rag\u0306men, bu Tu\u0308zu\u0308k ayn\u0131 zamanda u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerdeki u\u0308reticileri daha az emisyon olus\u0327mas\u0131 ic\u0327in sera gazlar\u0131n\u0131 azaltmada daha verimli teknolojileri kullanmaya tes\u0327vik edecektir. Bu nedenle SKDM&#8217;nin, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerde sera gaz\u0131 emisyonlar\u0131n\u0131n azalt\u0131m\u0131n\u0131 etkin bir s\u0327ekilde desteklemesi beklenmektedir.<\/p><p>(15) Karbon kac\u0327ag\u0306\u0131n\u0131 o\u0308nleme ve sera gaz\u0131 emisyonlar\u0131n\u0131 azalt\u0131m arac\u0131 olarak SKDM; ithal edilen u\u0308ru\u0308nlerin, AB ETS kapsam\u0131nda kars\u0327\u0131lananlara es\u0327deg\u0306er karbon maliyetleri uygulayan bir du\u0308zenleyici sisteme tabi olmas\u0131n\u0131 ve bo\u0308ylece ithal ve yerli u\u0308ru\u0308nler ic\u0327in es\u0327deg\u0306er bir karbon fiyat\u0131 ortaya c\u0327\u0131kmas\u0131n\u0131 sag\u0306lamal\u0131d\u0131r. SKDM, Du\u0308nya Ticaret O\u0308rgu\u0308tu\u0308 hukuku ile uyumlulug\u0306u temin ederken, ku\u0308resel sera gaz\u0131 emisyonlar\u0131n\u0131n azalt\u0131m\u0131n\u0131 desteklemesi ve karbon kac\u0327ag\u0306\u0131 riskini o\u0308nlemesi gereken bir iklim tedbiridir.<\/p><p>(16) Bu Tu\u0308zu\u0308k, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerden Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesine ithal edilen mallara, u\u0308retimlerinin, AB ETS\u2019nin u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelere veya bo\u0308lgelere uygulanmas\u0131 yoluyla zaten AB ETS&#8217;ye veya AB ETS ile tamamen bag\u0306lant\u0131l\u0131 bir karbon fiyatland\u0131rma sistemine tabi oldug\u0306u durumlar haricinde, uygulanmal\u0131d\u0131r.<\/p><p>(17) Karbon no\u0308tr bir ekonomiye gec\u0327is\u0327in su\u0308rekli olarak ekonomik ve sosyal uyumla birlikte gerc\u0327ekles\u0327mesini temin etmek amac\u0131yla, ABI\u0307A\u2019n\u0131n 349. maddesinde at\u0131fta bulunulan en d\u0131s\u0327 bo\u0308lgelerin ve ayr\u0131ca Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesinin parc\u0327as\u0131 olan ada Devletlerinin kendine has<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 5\"><div class=\"layoutArea\"><div class=\"column\"><p>o\u0308zellikleri ve k\u0131s\u0131tlamalar\u0131, bu Tu\u0308zu\u0308k gelecekte revize edildig\u0306inde, ic\u0327 pazar ve ortak politikalar da\u0302hil olmak u\u0308zere Birlik hukuk du\u0308zeninin bu\u0308tu\u0308nlu\u0308g\u0306u\u0308ne ve tutarl\u0131l\u0131g\u0306\u0131na zarar vermeden dikkate al\u0131nmal\u0131d\u0131r.<\/p><p>(18) Ac\u0327\u0131k deniz tesislerinde karbon kac\u0327ag\u0306\u0131 riskini o\u0308nlemek amac\u0131yla bu Tu\u0308zu\u0308k; yapay bir adaya, sabit veya yu\u0308zer bir yap\u0131ya ya da k\u0131ta sahanl\u0131g\u0306\u0131n\u0131n veya bir U\u0308ye Devlet\u2019in mu\u0308nhas\u0131r ekonomik bo\u0308lgesinin Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesine bitis\u0327ik olmas\u0131 halinde, so\u0308z konusu k\u0131ta sahanl\u0131g\u0306\u0131 veya mu\u0308nhas\u0131r ekonomik bo\u0308lgedeki dig\u0306er herhangi bir yap\u0131ya getirilen mallara veya bir da\u0302hilde is\u0327leme usulu\u0308yle so\u0308z konusu mallardan elde edilen is\u0327lenmis\u0327 u\u0308ru\u0308nlere uygulanmal\u0131d\u0131r. SKDM\u2019nin bu tu\u0308r mallara uygulanmas\u0131na ilis\u0327kin ayr\u0131nt\u0131l\u0131 kos\u0327ullar\u0131 belirlemesi ic\u0327in Komisyona uygulama yetkileri verilmelidir.<\/p><p>(19) SKDM\u2019ye tabi olmas\u0131 gereken sera gaz\u0131 emisyonlar\u0131, 2003\/87\/AT say\u0131l\u0131 Direktif\u2019in I. Eki kapsam\u0131ndaki sera gaz\u0131 emisyonlar\u0131na, yani karbon dioksit (\u201cCO2\u201d) ve ilgili oldug\u0306u durumlarda azot oksit ve perflorokarbonlara kars\u0327\u0131l\u0131k gelmelidir. SKDM, bas\u0327lang\u0131c\u0327ta, tutarl\u0131l\u0131g\u0306\u0131 sag\u0306lamak ic\u0327in AB ETS&#8217;nin kapsam\u0131n\u0131 yans\u0131tacak s\u0327ekilde, mallar\u0131n u\u0308retildig\u0306i andan bu mallar\u0131n Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesine ithaline kadar so\u0308z konusu sera gazlar\u0131n\u0131n dog\u0306rudan emisyonlar\u0131na uygulanmal\u0131d\u0131r. SKDM ayr\u0131ca dolayl\u0131 emisyonlara da uygulanmal\u0131d\u0131r. So\u0308z konusu dolayl\u0131 emisyonlar, bu Tu\u0308zu\u0308k\u2019u\u0308n uyguland\u0131g\u0306\u0131 mallar\u0131n u\u0308retilmesinde kullan\u0131lan elektrig\u0306in u\u0308retiminden kaynaklanan emisyonlard\u0131r. Dolayl\u0131 emisyonlar\u0131n da\u0302hil edilmesi, SKDM\u2019nin c\u0327evresel etkililig\u0306ini ve iklim deg\u0306is\u0327iklig\u0306iyle mu\u0308cadeleye katk\u0131da bulunma hedefini daha da art\u0131racakt\u0131r. Ancak dolayl\u0131 emisyonlar, bas\u0327lang\u0131c\u0327ta, Birlik ic\u0327inde, elektrik fiyatlar\u0131na yans\u0131t\u0131lan sera gaz\u0131 emisyon maliyetlerinden kaynaklanan dolayl\u0131 emisyon maliyetlerini telafi eden mali tedbirlerin uyguland\u0131g\u0306\u0131 mallar ic\u0327in dikkate al\u0131nmamal\u0131d\u0131r. So\u0308z konusu mallar bu Tu\u0308zu\u0308k\u2019u\u0308n II. Ekinde tan\u0131mlanm\u0131s\u0327t\u0131r. 2003\/87\/AT say\u0131l\u0131 Direktif\u2019te AB ETS ile ilgili yap\u0131lacak revizyonlar ve o\u0308zellikle dolayl\u0131 maliyetlerin telafi tedbirlerine yo\u0308nelik revizyonlar, SKDM\u2019nin uygulama kapsam\u0131 bak\u0131m\u0131ndan uygun s\u0327ekilde yans\u0131t\u0131lmal\u0131d\u0131r. Gec\u0327is\u0327 do\u0308neminde, dolayl\u0131 emisyonlar\u0131n hesaplanmas\u0131na yo\u0308nelik metodolojinin daha ayr\u0131nt\u0131l\u0131 olarak belirlenmesi amac\u0131yla veri toplanmal\u0131d\u0131r. So\u0308z konusu metodoloji, bu Tu\u0308zu\u0308k\u2019u\u0308n I. Ekinde listelenen mallar\u0131n u\u0308retimi ic\u0327in kullan\u0131lan elektrik miktar\u0131n\u0131n yan\u0131 s\u0131ra mens\u0327e u\u0308lkeyi, u\u0308retim kaynag\u0306\u0131n\u0131 ve so\u0308z konusu elektrikle ilgili emisyon fakto\u0308rlerini dikkate almal\u0131d\u0131r. Karbon kac\u0327ag\u0306\u0131n\u0131 en uygun s\u0327ekilde o\u0308nlemek ve SKDM\u2019nin c\u0327evresel bu\u0308tu\u0308nlu\u0308g\u0306u\u0308nu\u0308 temin etmek ic\u0327in o\u0308zel metodoloji daha ayr\u0131nt\u0131l\u0131 olarak belirlenmelidir.<\/p><p>(20) AB ETS ve SKDM, belirli tahsisatlar veya sertifikalar\u0131n kullan\u0131m\u0131 yoluyla ayn\u0131 sekto\u0308rlere ve mallara go\u0308mu\u0308lu\u0308 sera gaz\u0131 emisyonlar\u0131n\u0131 fiyatland\u0131rmaya yo\u0308nelik ortak bir hedefi paylas\u0327maktad\u0131r. Her iki sistem de du\u0308zenleyici bir nitelig\u0306e sahiptir ve Birlik hukuku kapsam\u0131nda (AB) 2021\/1119 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019te belirtilen, Birlik\u2019in net sera gaz\u0131 emisyonlar\u0131n\u0131 2030\u2019a kadar 1990 seviyelerine k\u0131yasla en az %55 oran\u0131nda azaltma ve en gec\u0327 2050\u2019ye kadar ekonomi genelinde iklim no\u0308trlu\u0308g\u0306u\u0308ne ulas\u0327ma s\u0327eklindeki bag\u0306lay\u0131c\u0131 c\u0327evresel hedefi dog\u0306rultusunda, sera gaz\u0131 emisyonlar\u0131n\u0131n azalt\u0131m\u0131 ihtiyac\u0131 ile gerekc\u0327elendirilmektedir.<\/p><p>(21) AB ETS, kapsam\u0131 da\u0302hilindeki faaliyetlerden kaynaklanan sera gaz\u0131 emisyonlar\u0131 ic\u0327in verilen toplam tahsisat say\u0131s\u0131n\u0131 (\u201cu\u0308st s\u0131n\u0131r\u201d) belirlerken ve tahsisat ticaretine izin verirken (\u201cu\u0308st s\u0131n\u0131r ve ticaret sistemi\u201d), SKDM ticaret ak\u0131s\u0327lar\u0131n\u0131n k\u0131s\u0131tlanmamas\u0131 ic\u0327in ithalat u\u0308zerinde niceliksel s\u0131n\u0131rlar tesis etmemelidir. Ayr\u0131ca, AB ETS, Birlik ic\u0327indeki tesislere uygulan\u0131rken, SKDM, Birlik gu\u0308mru\u0308k bo\u0308lgesine ithal edilen belirli mallara uygulanmal\u0131d\u0131r.<\/p><p>(22) SKDM sistemi, AB ETS ile kars\u0327\u0131las\u0327t\u0131r\u0131ld\u0131g\u0306\u0131nda, SKDM sertifikalar\u0131n\u0131n fiyat\u0131n\u0131n hesaplanmas\u0131, SKDM sertifikalar\u0131n\u0131n ticaretinin yap\u0131labilmesi ve gec\u0327erlilik su\u0308releri da\u0302hil<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 6\"><div class=\"layoutArea\"><div class=\"column\"><p>olmak u\u0308zere baz\u0131 spesifik o\u0308zelliklere sahiptir. Bu o\u0308zellikler, SKDM\u2019nin zaman ic\u0327inde karbon kac\u0327ag\u0306\u0131n\u0131 o\u0308nlemeye yo\u0308nelik bir tedbir olarak etkililig\u0306ini koruma ihtiyac\u0131ndan kaynaklanmaktad\u0131r. So\u0308z konusu o\u0308zellikler ayr\u0131ca, SKDM sisteminin yo\u0308netiminin hem operato\u0308rlere getirilen yu\u0308ku\u0308mlu\u0308lu\u0308kler hem de idari kaynaklar ac\u0327\u0131s\u0131ndan as\u0327\u0131r\u0131 derecede ag\u0306\u0131r olmamas\u0131n\u0131 temin ederken, operato\u0308rler ic\u0327in AB ETS&#8217;dekine es\u0327deg\u0306er bir esneklik seviyesini de muhafaza eder. Bu tu\u0308r bir dengenin sag\u0306lanmas\u0131, ilgili ku\u0308c\u0327u\u0308k ve orta o\u0308lc\u0327ekli is\u0327letmeler (KOBI\u0307&#8217;ler) ic\u0327in o\u0308zellikle o\u0308nemlidir.<\/p><p>(23) SKDM\u2019nin karbon kac\u0327ag\u0306\u0131n\u0131 o\u0308nleme tedbiri olarak etkililig\u0306ini korumas\u0131 ic\u0327in AB ETS fiyat\u0131n\u0131 yak\u0131ndan yans\u0131tmas\u0131 gerekmektedir. AB ETS piyasas\u0131nda piyasaya su\u0308ru\u0308len tahsisatlar\u0131n fiyat\u0131 ac\u0327\u0131k art\u0131rmalarla belirlenirken, SKDM sertifikalar\u0131n\u0131n fiyat\u0131, so\u0308z konusu ac\u0327\u0131k art\u0131rmalar\u0131n fiyat\u0131n\u0131 haftal\u0131k olarak hesaplanan ortalamalar yoluyla makul bir s\u0327ekilde yans\u0131tmal\u0131d\u0131r. Bu tu\u0308r haftal\u0131k ortalama fiyatlar, AB ETS&#8217;nin fiyat dalgalanmalar\u0131n\u0131 yak\u0131ndan yans\u0131tmakta ve AB ETS&#8217;nin fiyat deg\u0306is\u0327ikliklerinden faydalanmalar\u0131 ic\u0327in ithalatc\u0327\u0131lara makul bir marj sag\u0306lamaktad\u0131r ve ayr\u0131ca sistemin idari makamlar ac\u0327\u0131s\u0131ndan yo\u0308netilebilir kalmas\u0131n\u0131 temin etmektedir.<\/p><p>(24) AB ETS kapsam\u0131nda u\u0308st s\u0131n\u0131r, emisyon tahsisatlar\u0131n\u0131n arz\u0131n\u0131 belirlemektedir ve en u\u0308st seviyede sera gaz\u0131 emisyonlar\u0131 hakk\u0131nda kesinlik sag\u0306lamaktad\u0131r. Karbon fiyat\u0131, so\u0308z konusu arz ile piyasadaki talep aras\u0131ndaki dengeye go\u0308re belirlenmektedir. Bir fiyat tes\u0327vikinin olmas\u0131 ic\u0327in arz\u0131n yetersiz olmas\u0131 gerekmektedir. Bu Tu\u0308zu\u0308k\u2019u\u0308n amac\u0131, ithalatc\u0327\u0131lar\u0131n kullanabileceg\u0306i SKDM sertifikalar\u0131n\u0131n say\u0131s\u0131na bir u\u0308st s\u0131n\u0131r getirmek deg\u0306ildir; ithalatc\u0327\u0131lar\u0131n SKDM sertifikalar\u0131n\u0131 aktarma ve ticaretini yapma imka\u0302n\u0131 olsayd\u0131, so\u0308z konusu imka\u0302n, SKDM sertifikalar\u0131 ic\u0327in fiyat\u0131n art\u0131k AB ETS&#8217;deki fiyat gelis\u0327imini yans\u0131tmayacag\u0306\u0131 durumlara yol ac\u0327abilirdi. Bu tu\u0308r bir durum karbonsuzlas\u0327t\u0131rma tes\u0327vikini zay\u0131flatabilir, karbon kac\u0327ag\u0306\u0131n\u0131 destekleyebilir ve SKDM\u2019nin kapsay\u0131c\u0131 iklim hedefine zarar verebilirdi. Bu tu\u0308r bir durum ayr\u0131ca, farkl\u0131 u\u0308lkelerden operato\u0308rler ic\u0327in farkl\u0131 fiyatlar ortaya c\u0327\u0131kmas\u0131na neden olabilirdi. Bu nedenle, SKDM sertifikalar\u0131n\u0131n ticaretinin yap\u0131labilmesi ve bunlar\u0131n aktar\u0131labilmesi u\u0308zerindeki s\u0131n\u0131rlamalar, SKDM\u2019nin etkililig\u0306ine ve iklim hedefine zarar vermekten kac\u0327\u0131nma ve farkl\u0131 u\u0308lkelerden operato\u0308rlere tarafs\u0131z muamele yap\u0131lmas\u0131n\u0131 sag\u0306lama ihtiyac\u0131yla gerekc\u0327elendirilmektedir. Ancak, ithalatc\u0327\u0131lar\u0131n maliyetlerini optimize etme imka\u0302n\u0131n\u0131 korumak amac\u0131yla, bu Tu\u0308zu\u0308k, ilgili makamlar\u0131n ithalatc\u0327\u0131lardan belirli bir miktarda fazla sertifikay\u0131 geri sat\u0131n alabilecekleri bir sistem o\u0308ngo\u0308rmelidir. So\u0308z konusu miktar, bir yandan genel fiyat aktar\u0131m etkisini korurken, ithalatc\u0327\u0131lara sertifikan\u0131n gec\u0327erlilik su\u0308resi boyunca maliyetlerini kald\u0131rac\u0327 olarak kullanabilmeleri ic\u0327in makul bir marj sag\u0306layacak seviyede belirlenmeli ve SKDM\u2019nin c\u0327evresel hedefinin muhafaza edilmesini temin etmelidir.<\/p><p>(25) SKDM\u2019nin, tesislerden ziyade Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesine yap\u0131lan mal ithalat\u0131na uygulanacag\u0306\u0131 dikkate al\u0131nd\u0131g\u0306\u0131nda, SKDM\u2019de de baz\u0131 uyarlamalar ve basitles\u0327tirmelerin yap\u0131lmas\u0131 gerekecektir. Bu basitles\u0327tirmelerden biri, ithalatc\u0327\u0131lar\u0131n belirli bir takvim y\u0131l\u0131nda ithal edilen mallara go\u0308mu\u0308lu\u0308 toplam dog\u0306rulanm\u0131s\u0327 sera gaz\u0131 emisyonlar\u0131n\u0131 rapor ettig\u0306i basit ve eris\u0327ilebilir bir beyan sisteminin getirilmesi olmal\u0131d\u0131r. Bu Tu\u0308zu\u0308k ve 2003\/87\/AT say\u0131l\u0131 Direktif kapsam\u0131nda akredite dog\u0306rulay\u0131c\u0131lar u\u0308zerindeki yu\u0308ku\u0308mlu\u0308lu\u0308klerden kaynaklanabilecek herhangi bir potansiyel darbog\u0306azdan kac\u0327\u0131nmak amac\u0131yla, AB ETS&#8217;nin uyum do\u0308ngu\u0308su\u0308ne k\u0131yasla farkl\u0131 bir zamanlama da uygulanmal\u0131d\u0131r.<\/p><p>(26) U\u0308ye Devletler, bu Tu\u0308zu\u0308k\u2019u\u0308n ihlali halinde ceza uygulamal\u0131 ve so\u0308z konusu cezalar\u0131n icras\u0131n\u0131 sag\u0306lamal\u0131d\u0131rlar. Daha spesifik olarak, yetkilendirilmis\u0327 bir SKDM beyan sahibinin SKDM sertifikalar\u0131n\u0131 teslim etmemesine ilis\u0327kin ceza tutar\u0131, 2003\/87\/AT say\u0131l\u0131 Direktif\u2019in 16(3) ve (4) maddesi uyar\u0131nca o\u0308ngo\u0308ru\u0308len ceza miktar\u0131 ile ayn\u0131 olmal\u0131d\u0131r. Ancak, mallar\u0131n<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 7\"><div class=\"layoutArea\"><div class=\"column\"><p>yetkilendirilmis\u0327 bir SKDM beyan sahibi d\u0131s\u0327\u0131ndaki bir kis\u0327i taraf\u0131ndan bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klere uyulmaks\u0131z\u0131n Birlik\u2019e sokulmas\u0131 durumunda, bu cezalar\u0131n etkili, orant\u0131l\u0131 ve cayd\u0131r\u0131c\u0131 olmas\u0131 ic\u0327in, so\u0308z konusu kis\u0327inin SKDM sertifikalar\u0131n\u0131 teslim etmek zorunda olmad\u0131g\u0306\u0131 gerc\u0327eg\u0306i de dikkate al\u0131narak, cezalar\u0131n miktar\u0131 daha yu\u0308ksek olmal\u0131d\u0131r. Bu Tu\u0308zu\u0308k kapsam\u0131ndaki cezalar\u0131n uygulanmas\u0131, o\u0308zellikle gu\u0308mru\u0308k kurallar\u0131yla ilgili olanlar olmak u\u0308zere dig\u0306er ilgili yu\u0308ku\u0308mlu\u0308lu\u0308klerin ihlali nedeniyle Birlik hukuku veya ulusal hukuk kapsam\u0131nda uygulanabilecek cezalara halel getirmez.<\/p><p>(27) AB ETS belirli u\u0308retim su\u0308rec\u0327lerine ve faaliyetlerine uygulan\u0131rken, SKDM ilgili mal ithalat\u0131n\u0131 hedeflemelidir. Bu da ithal edilen mallar\u0131n (AET) 2658\/87 say\u0131l\u0131 Konsey Tu\u0308zu\u0308g\u0306u\u0308\u2019nde9 belirtilen Kombine Nomanklatu\u0308rde (\u201cCN\u201d) s\u0131n\u0131fland\u0131r\u0131lmas\u0131 yoluyla ac\u0327\u0131kc\u0327a tan\u0131mlanmas\u0131n\u0131 ve go\u0308mu\u0308lu\u0308 emisyonlarla ilis\u0327kilendirilmesini gerektirmektedir.<\/p><p>(28) AB ETS sistemi, 2003\/87\/AT say\u0131l\u0131 Direktif\u2019in c\u0327evresel hedefiyle bag\u0306lant\u0131l\u0131 niceliksel ve niteliksel kriterlere dayand\u0131g\u0306\u0131 ve Birlik&#8217;te sera gaz\u0131 emisyonlar\u0131na yo\u0308nelik en kapsaml\u0131 du\u0308zenleyici sistem oldug\u0306u ic\u0327in SKDM kapsam\u0131ndaki mallar veya is\u0327lenmis\u0327 u\u0308ru\u0308nler, AB ETS kapsam\u0131ndaki faaliyetleri yans\u0131tmal\u0131d\u0131r.<\/p><p>(29) SKDM&#8217;nin kapsam\u0131n\u0131n AB ETS kapsam\u0131ndaki faaliyetleri yans\u0131tacak s\u0327ekilde tan\u0131mlanmas\u0131, ithal u\u0308ru\u0308nlere, yerli mens\u0327eli benzer u\u0308ru\u0308nlere uygulanandan daha az kay\u0131rmac\u0131 olmayan bir muamelenin uygulanmas\u0131n\u0131n sag\u0306lanmas\u0131na da katk\u0131da bulunacakt\u0131r.<\/p><p>(30) SKDM\u2019nin nihai hedefi genis\u0327 u\u0308ru\u0308n kapsam\u0131 olmas\u0131na rag\u0306men, karbon kac\u0327ag\u0306\u0131 riskinin oldug\u0306u ve nispeten homojen mallar\u0131n bulundug\u0306u s\u0131n\u0131rl\u0131 say\u0131da sekto\u0308rle bas\u0327lamak ihtiyatl\u0131 bir yaklas\u0327\u0131m olacakt\u0131r. Karbon kac\u0327ag\u0306\u0131 riski alt\u0131nda oldug\u0306u du\u0308s\u0327u\u0308nu\u0308len Birlik sekto\u0308rleri, (AB) 2019\/708 say\u0131l\u0131 Yetki Devrine Dayanan Komisyon Karar\u0131\u2019nda10 listelenmis\u0327tir.<\/p><p>(31) Bu Tu\u0308zu\u0308k\u2019u\u0308n uygulanmas\u0131 gereken mallar, kars\u0327\u0131l\u0131k gelen AB ETS sekto\u0308rlerindeki ku\u0308mu\u0308latif sera gaz\u0131 emisyonlar\u0131 ve karbon kac\u0327ag\u0306\u0131 riski ac\u0327\u0131s\u0131ndan ilgililikleri dikkatli bir s\u0327ekilde analiz edildikten sonra, ilgili operato\u0308rler u\u0308zerindeki karmas\u0327\u0131kl\u0131k ve idari yu\u0308k s\u0131n\u0131rland\u0131r\u0131larak sec\u0327ilmelidir. Birlik\u2019e ithal edilen emisyon yog\u0306un u\u0308ru\u0308nlere go\u0308mu\u0308lu\u0308 emisyonlar\u0131n, Birlik u\u0308ru\u0308nlerine uygulanana es\u0327deg\u0306er bir karbon fiyat\u0131na tabi olmas\u0131n\u0131 temin etmek ve karbon kac\u0327ag\u0306\u0131 riskini azaltmak amac\u0131yla, sec\u0327imde o\u0308zellikle, AB ETS kapsam\u0131ndaki temel malzemeler ve temel u\u0308ru\u0308nler dikkate al\u0131nmal\u0131d\u0131r. Sec\u0327imi daraltmaya yo\u0308nelik ilgili kriterler s\u0327o\u0308yle olmal\u0131d\u0131r: ilk olarak, sekto\u0308rlerin emisyonlar ac\u0327\u0131s\u0131ndan ilgililig\u0306i, yani sekto\u0308ru\u0308n en bu\u0308yu\u0308k toplam sera gaz\u0131 emisyonu sal\u0131c\u0131lar\u0131ndan biri olup olmad\u0131g\u0306\u0131; ikincisi, 2003\/87\/AT say\u0131l\u0131 Direktif uyar\u0131nca tan\u0131mland\u0131g\u0306\u0131 s\u0327ekliyle sekto\u0308ru\u0308n o\u0308nemli o\u0308lc\u0327u\u0308de karbon kac\u0327ag\u0306\u0131 riskine maruziyeti ve u\u0308c\u0327u\u0308ncu\u0308su\u0308, karmas\u0327\u0131kl\u0131k ve idari yu\u0308ku\u0308 s\u0131n\u0131rland\u0131r\u0131rken sera gaz\u0131 emisyonlar\u0131 ac\u0327\u0131s\u0131ndan genis\u0327 u\u0308ru\u0308n kapsam\u0131n\u0131 dengeleme ihtiyac\u0131.<\/p><p>(32) I\u0307lk kriterin kullan\u0131lmas\u0131, ku\u0308mu\u0308latif emisyonlar ac\u0327\u0131s\u0131ndan as\u0327ag\u0306\u0131daki endu\u0308striyel sekto\u0308rlerin listelenmesini mu\u0308mku\u0308n k\u0131lacakt\u0131r: demir ve c\u0327elik, rafineriler, c\u0327imento, alu\u0308minyum, organik temel kimyasallar, hidrojen ve gu\u0308bre.<\/p><p>9 Tarife ve istatistiksel nomanklatu\u0308r ve Ortak Gu\u0308mru\u0308k Tarifesi hakk\u0131nda 23 Temmuz 1987 tarihli ve (AET) 2658\/87 say\u0131l\u0131 Konsey Tu\u0308zu\u0308g\u0306u\u0308 (ATRG L 256, 7.9.1987, s. 1).<br \/>10 2021-2030 do\u0308nemi ic\u0327in karbon kac\u0327ag\u0306\u0131 riski tas\u0327\u0131d\u0131g\u0306\u0131 du\u0308s\u0327u\u0308nu\u0308len sekto\u0308r ve alt sekto\u0308rlerin belirlenmesine ilis\u0327kin 2003\/87\/AT say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Direktifi\u2019ne ilavede bulunan15 S\u0327ubat 2019 tarihli ve (AB) 2019\/708 say\u0131l\u0131 Yetki Devrine Dayanan Komisyon Karar\u0131 (ABRG L 120, 8.5.2019, s. 20).<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 8\"><div class=\"layoutArea\"><div class=\"column\"><p>(33) Ancak, (AB) 2019\/708 say\u0131l\u0131 Yetki Devrine Dayanan Karar\u2019da listelenen baz\u0131 sekto\u0308rler, belirli o\u0308zellikleri nedeniyle bu as\u0327amada bu Tu\u0308zu\u0308k\u2019te ele al\u0131nmamal\u0131d\u0131r.<\/p><p>(34) O\u0308zellikle organik kimyasallar, bu Tu\u0308zu\u0308k\u2019u\u0308n kabul edildig\u0306i tarihte bu tu\u0308r ithal mallar\u0131n go\u0308mu\u0308lu\u0308 emisyonlar\u0131n\u0131n net bir s\u0327ekilde tan\u0131mlanmas\u0131na izin vermeyen teknik s\u0131n\u0131rlamalar nedeniyle, bu Tu\u0308zu\u0308k kapsam\u0131na al\u0131nmamal\u0131d\u0131r. So\u0308z konusu mallar ic\u0327in, AB ETS kapsam\u0131ndaki uygulanabilir o\u0308lc\u0327u\u0308t deg\u0306er, mu\u0308nferit ithal mallara go\u0308mu\u0308lu\u0308 emisyonlar\u0131n net bir s\u0327ekilde tahsis edilmesine izin vermeyen temel bir parametredir. Organik kimyasallara yo\u0308nelik tahsisat\u0131n hedefe daha fazla yo\u0308nelik olmas\u0131 ic\u0327in daha fazla veri ve analiz gerekmektedir.<\/p><p>(35) Benzer teknik k\u0131s\u0131tlamalar, sera gaz\u0131 emisyonlar\u0131n\u0131 mu\u0308nferit c\u0327\u0131kt\u0131 u\u0308ru\u0308nlerine net bir s\u0327ekilde atfetmenin mu\u0308mku\u0308n olmad\u0131g\u0306\u0131 rafineri u\u0308ru\u0308nleri ic\u0327in de gec\u0327erlidir. Ayn\u0131 zamanda, AB ETS&#8217;deki ilgili o\u0308lc\u0327u\u0308t deg\u0306er, dog\u0306rudan benzin, dizel veya kerosen gibi belirli u\u0308ru\u0308nlerle deg\u0306il, tu\u0308m rafineri c\u0327\u0131kt\u0131lar\u0131yla ilgilidir.<\/p><p>(36) Alu\u0308minyum u\u0308ru\u0308nler, karbon kac\u0327ag\u0306\u0131na yu\u0308ksek oranda maruz kald\u0131klar\u0131 ic\u0327in SKDM\u2019ye da\u0302hil edilmelidir. Ayr\u0131ca, c\u0327es\u0327itli endu\u0308striyel uygulamalarda, alu\u0308minyum u\u0308ru\u0308nler, c\u0327elik u\u0308ru\u0308nlere c\u0327ok benzer o\u0308zellikleri nedeniyle c\u0327elik u\u0308ru\u0308nlerle dog\u0306rudan rekabet halindedir.<\/p><p>(37) Bu Tu\u0308zu\u0308k\u2019u\u0308n kabul edildig\u0306i tarihte Birlik\u2019e hidrojen ithalat\u0131 go\u0308receli olarak du\u0308s\u0327u\u0308ktu\u0308r. Ancak, Birlik\u2019in \u201c55&#8217;e Uygun\u201d paketi yenilenebilir hidrojen kullan\u0131m\u0131n\u0131 tes\u0327vik ettig\u0306i ic\u0327in, bu durumun o\u0308nu\u0308mu\u0308zdeki y\u0131llarda o\u0308nemli o\u0308lc\u0327u\u0308de deg\u0306is\u0327mesi beklenmektedir. Sanayinin bir bu\u0308tu\u0308n olarak karbonsuzlas\u0327t\u0131r\u0131lmas\u0131 ic\u0327in, yenilenebilir hidrojene olan talep artacak ve sonuc\u0327 olarak bu da hidrojenin o\u0308ncu\u0308l oldug\u0306u as\u0327ag\u0306\u0131 ak\u0131s\u0327 u\u0308ru\u0308nlerinde entegre olmayan u\u0308retim su\u0308rec\u0327lerine yol ac\u0327acakt\u0131r. Hidrojenin SKDM kapsam\u0131na da\u0302hil edilmesi, hidrojenin karbonsuzlas\u0327t\u0131r\u0131lmas\u0131n\u0131 daha fazla tes\u0327vik etmek ic\u0327in uygun bir arac\u0327t\u0131r.<\/p><p>(38) Benzer s\u0327ekilde baz\u0131 u\u0308ru\u0308nler; u\u0308retim su\u0308recinde ortaya c\u0327\u0131kan go\u0308mu\u0308lu\u0308 emisyonlar\u0131 du\u0308s\u0327u\u0308k seviyede olmas\u0131na rag\u0306men, so\u0308z konusu u\u0308ru\u0308nlerin haric\u0327 tutulmas\u0131, ticaret modelini as\u0327ag\u0306\u0131 ak\u0131s\u0327 u\u0308ru\u0308nlerine dog\u0306ru deg\u0306is\u0327tirerek c\u0327elik u\u0308ru\u0308nlerin SKDM\u2019ye da\u0302hil edilmesini atlatma olas\u0131l\u0131g\u0306\u0131n\u0131 art\u0131racag\u0306\u0131 ic\u0327in, SKDM kapsam\u0131na al\u0131nmal\u0131d\u0131r.<\/p><p>(39) O\u0308te yandan bu Tu\u0308zu\u0308k; bas\u0327lang\u0131c\u0327ta, demir hurdas\u0131, baz\u0131 demir alas\u0327\u0131mlar\u0131 ve baz\u0131 gu\u0308breler gibi u\u0308retimi o\u0308nemli emisyonlara yol ac\u0327mayan belirli u\u0308ru\u0308nlere uygulanmamal\u0131d\u0131r.<\/p><p>(40) Elektrik ithalat\u0131, Birlik&#8217;teki toplam sera gaz\u0131 emisyonlar\u0131n\u0131n %30&#8217;undan sorumlu oldug\u0306u ic\u0327in bu Tu\u0308zu\u0308k kapsam\u0131na da\u0302hil edilmelidir. Birlik&#8217;in artan iklim hedefi, Birlik ic\u0327indeki ve u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerdeki elektrik u\u0308retimi aras\u0131nda karbon maliyetlerindeki fark\u0131 ac\u0327acakt\u0131r. Bu fark, Birlik\u2019in elektrik s\u0327ebekesinin koms\u0327u u\u0308lkelerin elektrik s\u0327ebekesine bag\u0306lanmas\u0131nda kaydedilen ilerlemeyle birles\u0327tig\u0306inde, o\u0308nemli bir k\u0131sm\u0131 ko\u0308mu\u0308rle c\u0327al\u0131s\u0327an elektrik santralleri taraf\u0131ndan u\u0308retilen elektrig\u0306in artan ithalat\u0131ndan kaynaklanan karbon kac\u0327ag\u0306\u0131 riskini art\u0131racakt\u0131r.<\/p><p>(41) Yetkili ulusal idareler ve ithalatc\u0327\u0131lar ac\u0327\u0131s\u0131ndan as\u0327\u0131r\u0131 idari yu\u0308kten kac\u0327\u0131n\u0131lmas\u0131 amac\u0131yla, bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klerin uygulanmamas\u0131 gereken s\u0131n\u0131rl\u0131 durumlar\u0131n belirtilmesi uygundur. Bununla birlikte, so\u0308z konusu de minimis hu\u0308ku\u0308m, bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klere ve doland\u0131r\u0131c\u0131l\u0131g\u0306\u0131n o\u0308nlenmesi da\u0302hil olmak u\u0308zere, o\u0308zellikle<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 9\"><div class=\"layoutArea\"><div class=\"column\"><p>gu\u0308mru\u0308k mevzuat\u0131na uyumu temin etmek ic\u0327in gerekli olan Birlik hukuku veya ulusal hukuk kapsam\u0131ndaki hu\u0308ku\u0308mlerin, devam eden uygulamas\u0131na halel getirmez.<\/p><p>(42) Bu Tu\u0308zu\u0308k kapsam\u0131ndaki mallar\u0131n ithalatc\u0327\u0131lar\u0131n\u0131n, ithalat s\u0131ras\u0131nda bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klerini yerine getirmeleri gerekmedig\u0306inden, bu tu\u0308r yu\u0308ku\u0308mlu\u0308lu\u0308klerin daha sonraki bir as\u0327amada yerine getirilmesinin sag\u0306lanmas\u0131 ic\u0327in o\u0308zel idari tedbirler uygulanmal\u0131d\u0131r. Bu nedenle, ithalatc\u0327\u0131lar ancak yetkili makamlarca yetkilendirildikten sonra bu Tu\u0308zu\u0308k\u2019e tabi olan mallar\u0131 ithal etmeye hak kazanmal\u0131d\u0131r.<\/p><p>(43) Gu\u0308mru\u0308k makamlar\u0131, yetkilendirilmis\u0327 bir SKDM beyan sahibi d\u0131s\u0327\u0131nda herhangi bir kis\u0327i taraf\u0131ndan mal ithalat\u0131na izin vermemelidir. (AB) 952\/2013 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308&#8217;nu\u0308n11 46 ve 48. maddeleri uyar\u0131nca gu\u0308mru\u0308k makamlar\u0131; yetkilendirilmis\u0327 SKDM beyan sahibi, sekiz haneli CN kodu, ithal edilen mallar\u0131n miktar\u0131 ve mens\u0327e u\u0308lkesi, beyan tarihi ve gu\u0308mru\u0308k usulu\u0308nu\u0308n tan\u0131mlanmas\u0131 ile ilgili olanlar da\u0302hil olmak u\u0308zere, mallara ilis\u0327kin kontroller gerc\u0327ekles\u0327tirebilir. Komisyon, SKDM ile ilgili riskleri, (AB) 952\/2013 Say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 50. maddesine go\u0308re ortak risk kriterleri ve standartlar\u0131n\u0131n tesis edilmesine da\u0302hil etmelidir.<\/p><p>(44) Gec\u0327is\u0327 do\u0308nemi boyunca gu\u0308mru\u0308k makamlar\u0131; bilgi toplanmas\u0131na ve uygun oldug\u0306unda yetkilendirilmis\u0327 SKDM beyan sahiplerinin statu\u0308su\u0308nu\u0308n talep edilmesi ihtiyac\u0131na ilis\u0327kin fark\u0131ndal\u0131g\u0306a katk\u0131da bulunmak ic\u0327in gu\u0308mru\u0308k beyan sahiplerini bilgi verme yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308 konusunda bilgilendirmelidir. Bu tu\u0308r bilgiler, gu\u0308mru\u0308k beyan sahiplerinin bo\u0308yle bir yu\u0308ku\u0308mlu\u0308lu\u0308kten haberdar olmalar\u0131n\u0131n sag\u0306lanmas\u0131 amac\u0131yla gu\u0308mru\u0308k makamlar\u0131 taraf\u0131ndan uygun bir s\u0327ekilde iletilmelidir.<\/p><p>(45) SKDM; birden fazla ithalatc\u0327\u0131y\u0131 temsil edebilen yetkili bir SKDM beyan sahibinin, Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesine ithal edilen mallardaki go\u0308mu\u0308lu\u0308 emisyonlara ilis\u0327kin olarak y\u0131ll\u0131k bir beyanname sunacag\u0306\u0131 ve bu beyan edilen emisyonlara kars\u0327\u0131l\u0131k gelen say\u0131da SKDM sertifikas\u0131n\u0131 teslim edeceg\u0306i bir beyan sistemine dayanmal\u0131d\u0131r. 2026 takvim y\u0131l\u0131na ilis\u0327kin ilk SKDM beyan\u0131 31 May\u0131s 2027 tarihine kadar sunulmal\u0131d\u0131r.<\/p><p>(46) Yetkilendirilmis\u0327 bir SKDM beyan sahibinin, beyan edilen go\u0308mu\u0308lu\u0308 emisyonlar ic\u0327in ha\u0302lihaz\u0131rda mens\u0327e u\u0308lkede fiilen o\u0308denmis\u0327 olan karbon fiyat\u0131na kars\u0327\u0131l\u0131k gelen, teslim edilecek SKDM sertifikalar\u0131n\u0131n say\u0131s\u0131n\u0131n indirilmesini talep etmesine izin verilmelidir.<\/p><p>(47) Beyan edilen go\u0308mu\u0308lu\u0308 emisyonlar, (AT) 765\/2008 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u030812 veya (AB) 2018\/2067 say\u0131l\u0131 Komisyon Uygulama Tu\u0308zu\u0308g\u0306u\u030813 uyar\u0131nca atanm\u0131s\u0327 bir ulusal akreditasyon kurumu taraf\u0131ndan akredite edilen bir kis\u0327i taraf\u0131ndan dog\u0306rulanmal\u0131d\u0131r.<\/p><p>(48) SKDM, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerdeki u\u0308retim tesislerinin operato\u0308rlerinin SKDM siciline kay\u0131t olmalar\u0131na ve mallar\u0131n u\u0308retiminden kaynaklanan dog\u0306rulanm\u0131s\u0327 go\u0308mu\u0308lu\u0308 emisyonlar\u0131n\u0131<\/p><p>11 Birlik Gu\u0308mru\u0308k Kodu\u2019nu belirleyen 9 Ekim 2013 tarihli ve (AB) 952\/2013 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308 (ABRG L 269, 10.10.2013, s. 1).<br \/>12 (AET) 339\/93 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308 yu\u0308ru\u0308rlu\u0308kten kald\u0131ran ve akreditasyon gerekliliklerini belirleyen 9 Temmuz 2008 tarihli ve (AT) 765\/2008 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308 (ABRG L 218, 13.8.2008, s. 30).<\/p><p>13 2003\/87\/AT say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Direktifi uyar\u0131nca verilerin dog\u0306rulanmas\u0131 ve dog\u0306rulay\u0131c\u0131lar\u0131n akreditasyonu hakk\u0131nda 19 Aral\u0131k 2018 tarihli ve (AB) 2018\/2067 say\u0131l\u0131 Konsey Uygulama Tu\u0308zu\u0308g\u0306u\u0308 (ABRG L 334, 31.12.2018, s. 94).<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 10\"><div class=\"layoutArea\"><div class=\"column\"><p>yetkilendirilmis\u0327 SKDM beyan sahiplerinin eris\u0327imine sunmalar\u0131na izin vermelidir. Bir operato\u0308r; SKDM sicilindeki isim, adres ve iletis\u0327im bilgilerinin kamuoyuna ac\u0327\u0131klanmamas\u0131n\u0131 tercih edebilmelidir.<\/p><p>(49) SKDM sertifikalar\u0131, gu\u0308nlu\u0308k ac\u0327\u0131k art\u0131rman\u0131n o\u0308nemli bir o\u0308zellik olarak yer ald\u0131g\u0306\u0131 AB ETS tahsisatlar\u0131ndan farkl\u0131l\u0131k go\u0308sterecektir. SKDM sertifikalar\u0131 ic\u0327in net bir fiyat belirlenmesi ihtiyac\u0131, gu\u0308nlu\u0308k fiyatlar yay\u0131mland\u0131ktan sonra gec\u0327erlilig\u0306ini yitirme riski tas\u0327\u0131d\u0131g\u0306\u0131ndan, gu\u0308nlu\u0308k yay\u0131m\u0131 operato\u0308rler ac\u0327\u0131s\u0131ndan as\u0327\u0131r\u0131 ku\u0308lfetli ve karmas\u0327\u0131k hale getirecektir. Bu nedenle, SKDM fiyatlar\u0131n\u0131n haftal\u0131k olarak yay\u0131mlanmas\u0131 ile piyasaya su\u0308ru\u0308len AB ETS tahsisatlar\u0131n\u0131n fiyatland\u0131rma eg\u0306ilimi daha dog\u0306ru bir s\u0327ekilde yans\u0131t\u0131lacak ve ayn\u0131 iklim hedefi izlenecektir. Dolay\u0131s\u0131yla, SKDM sertifikalar\u0131n\u0131n fiyat\u0131n\u0131n hesaplanmas\u0131, gu\u0308nlu\u0308k temele dayanan AB ETS taraf\u0131ndan belirlenen zaman c\u0327erc\u0327evesinden daha uzun bir zaman c\u0327erc\u0327evesine, bir bas\u0327ka deyis\u0327le haftal\u0131k temele dayanmal\u0131d\u0131r. Komisyon, so\u0308z konusu ortalama fiyat\u0131n hesaplanmas\u0131 ve yay\u0131mlanmas\u0131yla go\u0308revlendirilmelidir.<\/p><p>(50) Yetkilendirilmis\u0327 SKDM beyan sahiplerine bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klerine uyum konusunda esneklik sag\u0306lanmas\u0131 ve AB ETS tahsisatlar\u0131n\u0131n fiyat\u0131ndaki dalgalanmalardan yararlanmalar\u0131n\u0131n mu\u0308mku\u0308n k\u0131l\u0131nmas\u0131 amac\u0131yla, SKDM sertifikalar\u0131, sat\u0131n al\u0131nd\u0131klar\u0131 tarihten itibaren s\u0131n\u0131rl\u0131 bir su\u0308re ic\u0327in gec\u0327erli olmal\u0131d\u0131r. Yetkilendirilmis\u0327 SKDM beyan sahibinin fazladan sat\u0131n al\u0131nan sertifikalar\u0131n bir k\u0131sm\u0131n\u0131 yeniden satmas\u0131na izin verilmelidir. Yetkilendirilmis\u0327 SKDM beyan sahibi, SKDM sertifikalar\u0131n\u0131 teslim etmek ic\u0327in, her c\u0327eyreg\u0306in sonunda belirlenen es\u0327ik deg\u0306erlere kars\u0327\u0131l\u0131k gelen, y\u0131l boyunca gereken sertifika say\u0131s\u0131n\u0131 toplamal\u0131d\u0131r.<\/p><p>(51) Bir u\u0308ru\u0308n olarak elektrig\u0306in fiziksel o\u0308zellikleri, dig\u0306er mallarla k\u0131yasland\u0131g\u0306\u0131nda SKDM ic\u0327inde nispeten farkl\u0131 bir tasar\u0131m\u0131n hakl\u0131l\u0131g\u0306\u0131n\u0131 ortaya koymaktad\u0131r. Varsay\u0131lan deg\u0306erler, net bir s\u0327ekilde belirlenmis\u0327 s\u0327artlara go\u0308re kullan\u0131lmal\u0131 ve yetkilendirilmis\u0327 SKDM beyan sahipleri, bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klerinin gerc\u0327ek emisyonlar temelinde hesaplanmas\u0131n\u0131 talep edebilmelidir. Elektrik enerjisi ticareti, o\u0308zellikle ara bag\u0306lant\u0131l\u0131 elektrik s\u0327ebekeleri arac\u0131l\u0131g\u0306\u0131yla, enerji borsalar\u0131 ve belirli ticaret bic\u0327imleri kullan\u0131larak yap\u0131ld\u0131g\u0306\u0131ndan, dig\u0306er mallar\u0131n ticaretinden farkl\u0131l\u0131k go\u0308stermektedir. Piyasa birles\u0327tirme, Birlik genelinde tekliflerin toplanmas\u0131n\u0131 sag\u0306layan, yog\u0306un s\u0327ekilde du\u0308zenlenmis\u0327 bir elektrik enerjisi ticareti bic\u0327imidir.<\/p><p>(52) Hukuku dolanma riskinden kac\u0327\u0131nmak ve elektrik ithalat\u0131 ve elektrig\u0306in mallarda kullan\u0131m\u0131ndan kaynaklanan gerc\u0327ek CO2 emisyonlar\u0131n\u0131n izlenebilirlig\u0306ini iyiles\u0327tirmek ic\u0327in, gerc\u0327ek emisyonlar\u0131n hesaplanmas\u0131na yaln\u0131zca belirli s\u0131k\u0131 kos\u0327ullar alt\u0131nda izin verilmelidir. O\u0308zellikle, tahsis edilen ara bag\u0306lant\u0131 kapasitesinin kesin bir s\u0327ekilde belirlendig\u0306inin ve al\u0131c\u0131 ile yenilenebilir elektrig\u0306in u\u0308reticisi aras\u0131nda veya al\u0131c\u0131 ile varsay\u0131lan deg\u0306erden daha du\u0308s\u0327u\u0308k emisyonlara sahip elektrik u\u0308reticisi aras\u0131nda dog\u0306rudan so\u0308zles\u0327meye dayal\u0131 bir ilis\u0327ki bulundug\u0306unun kan\u0131tlanmas\u0131 gerekli olmal\u0131d\u0131r.<\/p><p>(53) Komisyon, karbon kac\u0327ag\u0306\u0131 riskini azaltmak amac\u0131yla, hukukun dolan\u0131lmas\u0131 konusundaki uygulamalar\u0131 ele almak u\u0308zere harekete gec\u0327melidir. Komisyon, bu Tu\u0308zu\u0308k\u2019u\u0308n uyguland\u0131g\u0306\u0131 tu\u0308m sekto\u0308rlerde hukuku dolanma riskini deg\u0306erlendirmelidir.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 11\"><div class=\"layoutArea\"><div class=\"column\"><p>(54) 2006\/500\/AT say\u0131l\u0131 Konsey Karar\u0131 14 ile akdedilen Enerji Toplulug\u0306unu Kuran Antlas\u0327ma\u2019n\u0131n Akit Taraflar\u0131 ile Derin ve Kapsaml\u0131 Serbest Ticaret Alanlar\u0131 da\u0302hil olmak u\u0308zere Ortakl\u0131k Anlas\u0327malar\u0131n\u0131n Taraflar\u0131, sonunda AB ETS&#8217;ye benzer veya es\u0327deg\u0306er karbon fiyatland\u0131rma mekanizmalar\u0131n\u0131n benimsenmesiyle veya AB ETS&#8217;ye kat\u0131l\u0131mlar\u0131yla sonuc\u0327lanmas\u0131 gereken karbonsuzlas\u0327t\u0131rma su\u0308rec\u0327lerine bag\u0306l\u0131d\u0131r.<\/p><p>(55) U\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerin Birlik elektrik piyasas\u0131na entegrasyonu, so\u0308z konusu u\u0308lkelerin yu\u0308ksek oranda yenilenebilir enerji paylar\u0131na sahip enerji sistemlerine gec\u0327is\u0327lerini h\u0131zland\u0131rmas\u0131nda o\u0308nemli bir fakto\u0308rdu\u0308r. (AB) 2015\/1222 say\u0131l\u0131 Komisyon Tu\u0308zu\u0308g\u0306u\u0308\u2019nde15 belirtildig\u0306i u\u0308zere, elektrik ic\u0327in piyasa birles\u0327tirme, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerin, yenilenebilir enerjilerden elde edilen elektrig\u0306i elektrik piyasas\u0131na daha iyi entegre etmelerini, bo\u0308yle bir elektrig\u0306i, daha genis\u0327 Birlik piyasas\u0131 ile arz ve talebi dengeleyerek, daha genis\u0327 bir alanda verimli bir s\u0327ekilde deg\u0306is\u0327 tokus\u0327 etmelerini ve elektrik u\u0308retimlerinin CO2 emisyon yog\u0306unlug\u0306unu azaltmalar\u0131n\u0131 sag\u0306lar. U\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerin Birlik elektrik piyasas\u0131na entegrasyonu so\u0308z konusu u\u0308lkelerdeki ve koms\u0327u U\u0308ye Devletlerdeki elektrik arz\u0131n\u0131n gu\u0308venlig\u0306ine de katk\u0131da bulunur.<\/p><p>(56) U\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerin elektrik piyasalar\u0131n\u0131n, piyasa birles\u0327tirme yoluyla Birlik\u2019in elektrik piyasalar\u0131na yak\u0131ndan entegre edilmesinden sonra, SKDM\u2019nin bu u\u0308lkelerden Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesine ihrac\u0327 edilen elektrig\u0306e uygulanmas\u0131n\u0131 sag\u0306layacak teknik c\u0327o\u0308zu\u0308mler bulunmal\u0131d\u0131r. Teknik c\u0327o\u0308zu\u0308mler bulunam\u0131yorsa, piyasalar\u0131 Birlik\u2019in piyasas\u0131yla birles\u0327tirilen u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler, belirli s\u0327artlar\u0131n yerine getirilmesi kos\u0327uluyla, yaln\u0131zca elektrik ihracat\u0131na ilis\u0327kin olarak 2030\u2019a kadar SKDM\u2019den su\u0308reli bir muafiyetten yararlanmal\u0131d\u0131r. Bununla birlikte, so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler bir yol haritas\u0131 olus\u0327turarak AB ETS&#8217;ye es\u0327deg\u0306er bir fiyat o\u0308ngo\u0308ren bir karbon fiyatland\u0131rma mekanizmas\u0131 uygulamay\u0131 taahhu\u0308t etmeli ve c\u0327evre, iklim, rekabet ve enerji alanlar\u0131nda Birlik mevzuat\u0131na uyum sag\u0306lanmas\u0131n\u0131n yan\u0131 s\u0131ra en gec\u0327 2050\u2019ye kadar karbon no\u0308tr olmay\u0131 taahhu\u0308t etmelidir. So\u0308z konusu u\u0308lkenin taahhu\u0308tlerini yerine getirmedig\u0306i sonucuna var\u0131lmas\u0131 ic\u0327in gerekc\u0327elerin bulunmas\u0131 veya bu u\u0308lkenin 2030\u2019a kadar AB ETS&#8217;ye es\u0327deg\u0306er bir emisyon ticaret sistemini kabul etmemesi halinde, bu tu\u0308rden bir muafiyet, her zaman geri c\u0327ekilmelidir.<\/p><p>(57) Gec\u0327ici hu\u0308ku\u0308mler s\u0131n\u0131rl\u0131 bir su\u0308re uygulanmal\u0131d\u0131r. Bu amac\u0327 dog\u0306rultusunda SKDM, ticarette y\u0131k\u0131c\u0131 etkiler olus\u0327turma riskini azaltarak, sorunsuz bir s\u0327ekilde kullan\u0131ma sunulmas\u0131n\u0131n kolaylas\u0327t\u0131r\u0131lmas\u0131 amac\u0131yla mali bir ayarlama olmaks\u0131z\u0131n uygulanmal\u0131d\u0131r. I\u0307thalatc\u0327\u0131lar, dog\u0306rudan ve dolayl\u0131 emisyonlar ile yurt d\u0131s\u0327\u0131nda fiilen o\u0308denen herhangi bir karbon fiyat\u0131n\u0131 belirterek takvim y\u0131l\u0131n\u0131n bir o\u0308nceki c\u0327eyreg\u0306inde ithal edilen mallardaki go\u0308mu\u0308lu\u0308 emisyonlar\u0131 u\u0308c\u0327 ayda bir raporlamal\u0131d\u0131r. 2025\u2019in son c\u0327eyreg\u0306ine ilis\u0327kin sunulacak rapor olan son SKDM raporu, 31 Ocak 2026 tarihine kadar sunulmal\u0131d\u0131r.<\/p><p>(58) Komisyon, SKDM\u2019nin du\u0308zgu\u0308n bir s\u0327ekilde is\u0327leyis\u0327ini kolaylas\u0327t\u0131rmak ve temin etmek ic\u0327in, yetkili makamlar\u0131n bu Tu\u0308zu\u0308k kapsam\u0131ndaki is\u0327lev ve go\u0308revlerini yerine getirmesini desteklemelidir. Komisyon; koordinasyon sag\u0306lamal\u0131, k\u0131lavuz ilkeler yay\u0131mlamal\u0131 ve en iyi uygulamalar\u0131n deg\u0306is\u0327imini desteklemelidir.<\/p><p>14 Avrupa Toplulug\u0306u taraf\u0131ndan Enerji Toplulug\u0306u Antlas\u0327mas\u0131&#8217;n\u0131n akdedilmesi hakk\u0131nda 29 May\u0131s 2006 tarihli ve 2006\/500\/AT say\u0131l\u0131 Konsey Karar\u0131 (ABRG L 198, 20.7.2006, s. 15).<br \/>15 Kapasite tahsisi ve t\u0131kan\u0131kl\u0131k yo\u0308netimi hakk\u0131nda k\u0131lavuz ilkeler tesis eden 24 Temmuz 2015 tarihli ve (AB) 2015\/1222 say\u0131l\u0131 Komisyon Tu\u0308zu\u0308g\u0306u\u0308 (ABRG L 197, 25.7.2015, s. 24).<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 12\"><div class=\"layoutArea\"><div class=\"column\"><p>(59) Komisyon, bu Tu\u0308zu\u0308k\u2019u\u0308n maliyet etkin bir s\u0327ekilde uygulanmas\u0131 ic\u0327in, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerdeki yetkilendirilmis\u0327 SKDM beyan sahipleri, operato\u0308rleri ve tesisleri hakk\u0131nda veriler ic\u0327eren SKDM sicilini yo\u0308netmelidir.<\/p><p>(60) SKDM sertifikalar\u0131n\u0131n sat\u0131s\u0327\u0131 ve geri sat\u0131n al\u0131m\u0131 ic\u0327in ortak bir merkezi platform tesis edilmelidir. Komisyon, is\u0327lemlerin ortak merkezi platform u\u0308zerinden denetlenmesi amac\u0131yla, yetkili makamlar ve bu makamlar ile Komisyon aras\u0131ndaki bilgi al\u0131s\u0327veris\u0327ini ve is\u0327 birlig\u0306ini kolaylas\u0327t\u0131rmal\u0131d\u0131r. Ayr\u0131ca, ortak merkezi platform ile SKDM sicili aras\u0131nda h\u0131zl\u0131 bir bilgi ak\u0131s\u0327\u0131 sag\u0306lanmal\u0131d\u0131r.<\/p><p>(61) Komisyon, bu Tu\u0308zu\u0308k\u2019u\u0308n etkili bir s\u0327ekilde uygulanmas\u0131na katk\u0131da bulunmak ic\u0327in, risk bazl\u0131 kontroller yu\u0308ru\u0308tmeli ve bu dog\u0306rultuda SKDM beyanlar\u0131n\u0131n ic\u0327erig\u0306ini go\u0308zden gec\u0327irmelidir.<\/p><p>(62) Komisyon, bu Tu\u0308zu\u0308k\u2019u\u0308n daha yeknesak bir s\u0327ekilde uygulanmas\u0131n\u0131 sag\u0306lamak ic\u0327in SKDM beyanlar\u0131na ilis\u0327kin yapt\u0131g\u0306\u0131 go\u0308zden gec\u0327irmeler temelinde, teslim edilecek SKDM sertifikalar\u0131 ile ilgili hesaplamalar\u0131n\u0131, bir o\u0308n katk\u0131 olarak, yetkili makamlar\u0131n eris\u0327imine sunmal\u0131d\u0131r. So\u0308z konusu o\u0308n girdiler, sadece go\u0308sterge amac\u0131yla sunulmal\u0131 ve yetkili makam taraf\u0131ndan yap\u0131lacak kesin hesaplamaya halel getirmemelidir. O\u0308zellikle, Komisyonun bo\u0308yle bir o\u0308n katk\u0131s\u0131na kars\u0327\u0131 herhangi bir bas\u0327vuru hakk\u0131 veya bas\u0327ka bir du\u0308zeltici tedbir mu\u0308mku\u0308n olmamal\u0131d\u0131r.<\/p><p>(63) U\u0308ye Devletler ayr\u0131ca, uygulama amac\u0131yla mu\u0308nferit SKDM beyanlar\u0131n\u0131 go\u0308zden gec\u0327irebilmelidirler. Mu\u0308nferit SKDM beyanlar\u0131n\u0131n go\u0308zden gec\u0327irilmesinin sonuc\u0327lar\u0131 Komisyon ile paylas\u0327\u0131lmal\u0131d\u0131r. So\u0308z konusu sonuc\u0327lar ayr\u0131ca SKDM sicili arac\u0131l\u0131g\u0306\u0131yla dig\u0306er yetkili makamlar\u0131n eris\u0327imine sunulmal\u0131d\u0131r.<\/p><p>(64) U\u0308ye Devletler, bu Tu\u0308zu\u0308k\u2019u\u0308n uygulanmas\u0131ndan dog\u0306an gelirleri dog\u0306ru bir s\u0327ekilde tesis ve tahsil etme sorumlulug\u0306una sahip olmal\u0131d\u0131rlar.<\/p><p>(65) Komisyon bu Tu\u0308zu\u0308k\u2019u\u0308n uygulanmas\u0131n\u0131 du\u0308zenli olarak deg\u0306erlendirerek Avrupa Parlamentosu ve Konseye rapor vermelidir. So\u0308z konusu raporlar o\u0308zellikle en gec\u0327 2050\u2019ye kadar iklim no\u0308tr bir Birlik hedefine ulas\u0327\u0131lmas\u0131na yo\u0308nelik iklim eylemlerinin gelis\u0327tirilebilmesine odaklanmal\u0131d\u0131r. Komisyon, bu raporlaman\u0131n bir parc\u0327as\u0131 olarak, bu Tu\u0308zu\u0308k\u2019u\u0308n kapsam\u0131n\u0131n mu\u0308mku\u0308n olan en k\u0131sa su\u0308rede II. Ekte listelenen mallardaki go\u0308mu\u0308lu\u0308 dolayl\u0131 emisyonlara ve ayr\u0131ca as\u0327ag\u0306\u0131 ak\u0131s\u0327 u\u0308ru\u0308nleri gibi karbon kac\u0327ag\u0306\u0131 riski olabilecek dig\u0306er mal ve hizmetleri ic\u0327erecek s\u0327ekilde daha fazla genis\u0327letilmesi ve 2013\/179\/AB say\u0131l\u0131 Komisyon Tavsiyesi\u2019nde16 belirtildig\u0306i u\u0308zere, c\u0327evresel ayak izi yo\u0308ntemlerine dayal\u0131 go\u0308mu\u0308lu\u0308 emisyonlar\u0131n hesaplanmas\u0131na yo\u0308nelik yo\u0308ntemler gelis\u0327tirilmesi amac\u0131yla gerekli bilgileri toplamal\u0131d\u0131r. Bu raporlar ayr\u0131ca, ABI\u0307A\u2019n\u0131n 349. maddesinde at\u0131fta bulunulan en d\u0131s\u0327 bo\u0308lgelerin ve Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesinin parc\u0327as\u0131 olan ada Devletlerinin belirli o\u0308zelliklerini ve k\u0131s\u0131tlamalar\u0131n\u0131 da dikkate almak suretiyle, ihracatla ilgili olanlar da\u0302hil olmak u\u0308zere SKDM\u2019nin karbon kac\u0327ag\u0306\u0131 u\u0308zerindeki etkisi ile SKDM\u2019nin Birlik genelindeki ekonomik, sosyal ve bo\u0308lgesel etkisinin bir deg\u0306erlendirmesini ic\u0327ermelidir.<\/p><p>16 U\u0308ru\u0308nler ve kurulus\u0327lar\u0131n yas\u0327am do\u0308ngu\u0308su\u0308 c\u0327evresel performans\u0131n\u0131 o\u0308lc\u0327me ve iletmeye yo\u0308nelik ortak yo\u0308ntemlerin kullan\u0131m\u0131 hakk\u0131nda 9 Nisan 2013 tarihli ve 2013\/179\/AB say\u0131l\u0131 Komisyon Tavsiyesi (ABRG L 124, 4.5.2013, s. 1).<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 13\"><div class=\"layoutArea\"><div class=\"column\"><p>(66) Komisyon, operato\u0308rlerin bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klerden kac\u0327\u0131nmak ic\u0327in mallar\u0131nda temel o\u0308zellikleri deg\u0306is\u0327tirmeksizin ku\u0308c\u0327u\u0308k c\u0327apl\u0131 deg\u0306is\u0327iklikler yapabilecekleri veya sevkiyatlar\u0131 yapay olarak bo\u0308lebilecekleri durumlar da\u0302hil olmak u\u0308zere, bu Tu\u0308zu\u0308k\u2019u\u0308n dolan\u0131lmas\u0131 yo\u0308nu\u0308ndeki uygulamalar\u0131 izlemeli ve ele almal\u0131d\u0131r. Mallar\u0131n, bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klerden kac\u0327\u0131nmak amac\u0131yla, Birlik piyasas\u0131na ithal edilmeden o\u0308nce u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke veya bo\u0308lgeye go\u0308nderileceg\u0306i veya u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerdeki operato\u0308rlerin daha az sera gaz\u0131 emisyonu yog\u0306un u\u0308ru\u0308nlerini Birlik\u2019e ihrac\u0327 edip daha fazla sera gaz\u0131 emisyonu yog\u0306un u\u0308ru\u0308nlerini dig\u0306er piyasalar ic\u0327in elinde tutacag\u0306\u0131 durumlar veya ihracatc\u0327\u0131 veya u\u0308reticilerin bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klerden kac\u0327\u0131nmak amac\u0131yla sat\u0131s\u0327 ve u\u0308retim kal\u0131plar\u0131n\u0131 ve kanallar\u0131n\u0131 yeniden du\u0308zenlemeleri veya dig\u0306er her tu\u0308rlu\u0308 ikili u\u0308retim ve ikili sat\u0131s\u0327 uygulamalar\u0131 da izlenmelidir.<\/p><p>(67) Bu Tu\u0308zu\u0308k\u2019te belirtilen ilkeler tam olarak go\u0308zetilerek, bu Tu\u0308zu\u0308k\u2019u\u0308n kapsam\u0131n\u0131n genis\u0327letilmesine yo\u0308nelik c\u0327al\u0131s\u0327malar, 2030\u2019a kadar 2003\/87\/AT say\u0131l\u0131 Direktif kapsam\u0131ndaki tu\u0308m sekto\u0308rlerin da\u0302hil edilmesi amac\u0131n\u0131 tas\u0327\u0131mal\u0131d\u0131r. Bu nedenle Komisyon, bu Tu\u0308zu\u0308k\u2019u\u0308n uygulanmas\u0131n\u0131 go\u0308zden gec\u0327irirken ve deg\u0306erlendirirken, bu zaman c\u0327izelgesine at\u0131fta bulunmaya devam etmeli ve karbon kac\u0327ag\u0306\u0131na en fazla maruz kalan ve en karbon yog\u0306un olan mallarda ve ayr\u0131ca bu Tu\u0308zu\u0308k kapsam\u0131ndaki mallardan en az birinin o\u0308nemli bir bo\u0308lu\u0308mu\u0308nu\u0308 ic\u0327eren as\u0327ag\u0306\u0131 ak\u0131s\u0327 u\u0308ru\u0308nlerde go\u0308mu\u0308lu\u0308 sera gaz\u0131 emisyonlar\u0131n\u0131n bu Tu\u0308zu\u0308k kapsam\u0131na al\u0131nmas\u0131na o\u0308ncelik vermelidir. Komisyonun, bu Tu\u0308zu\u0308k\u2019u\u0308n kapsam\u0131n\u0131n 2030\u2019a kadar bu yo\u0308nde genis\u0327letilmesine yo\u0308nelik bir yasama o\u0308nerisi sunmamas\u0131 halinde, Komisyon, Avrupa Parlamentosunu ve Konseyi nedenleri konusunda bilgilendirmeli ve 2003\/87\/AT say\u0131l\u0131 Direktif\u2019in kapsam\u0131nda yer alan tu\u0308m sekto\u0308rleri mu\u0308mku\u0308n olan en k\u0131sa su\u0308rede da\u0302hil etme hedefine ulas\u0327\u0131lmas\u0131 ic\u0327in gerekli ad\u0131mlar\u0131 atmal\u0131d\u0131r.<\/p><p>(68) Komisyon ayr\u0131ca bu Tu\u0308zu\u0308k\u2019u\u0308n uygulanmas\u0131na ilis\u0327kin bir raporu, gec\u0327is\u0327 do\u0308neminin bitiminden iki y\u0131l sonra ve sonras\u0131nda her iki y\u0131lda bir Avrupa Parlamentosu ve Konseye sunmal\u0131d\u0131r. Raporlar\u0131n sunulma zamanlamas\u0131, 2003\/87\/AT say\u0131l\u0131 Direktif\u2019in 10(5) maddesi uyar\u0131nca karbon piyasas\u0131n\u0131n is\u0327leyis\u0327i hakk\u0131ndaki zaman c\u0327izelgelerini izlemelidir. Raporlar, SKDM\u2019nin etkilerinin bir deg\u0306erlendirmesini ic\u0327ermelidir.<\/p><p>(69) SKDM\u2019ye tabi bir veya daha fazla u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkenin ekonomik ve endu\u0308striyel altyap\u0131s\u0131 u\u0308zerinde y\u0131k\u0131c\u0131 sonuc\u0327lar dog\u0306uran o\u0308ngo\u0308ru\u0308lemeyen, istisnai ve sebepsiz durumlara h\u0131zl\u0131 ve etkili bir s\u0327ekilde mu\u0308dahale edilebilmesi ic\u0327in, Komisyon, Avrupa Parlamentosu ve Konseye, uygun oldug\u0306u s\u0327ekilde, bu Tu\u0308zu\u0308k\u2019u\u0308 deg\u0306is\u0327tiren bir yasama o\u0308nerisi sunmal\u0131d\u0131r. Bo\u0308yle bir yasama o\u0308nerisinde, bir taraftan bu Tu\u0308zu\u0308k\u2019u\u0308n hedefleri korunurken, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya u\u0308lkelerin ic\u0327inde bulundug\u0306u kos\u0327ullar \u0131s\u0327\u0131g\u0306\u0131nda en uygun tedbirler belirlenmelidir. So\u0308z konusu tedbirlerde su\u0308re s\u0131n\u0131rlamas\u0131 olmal\u0131d\u0131r.<\/p><p>(70) U\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerle diyalog devam etmeli ve o\u0308zellikle gec\u0327is\u0327 do\u0308neminde olmak u\u0308zere, SKDM\u2019nin uygulanmas\u0131 s\u0131ras\u0131nda ayr\u0131nt\u0131lar\u0131 u\u0308zerinde yap\u0131lacak belirli sec\u0327imlerle ilgili bilgi sag\u0306layabilecek is\u0327 birlig\u0306i ve c\u0327o\u0308zu\u0308mlere alan tan\u0131nmal\u0131d\u0131r.<\/p><p>(71) Komisyon, SKDM\u2019nin belirli unsurlar\u0131n\u0131n uygulanmas\u0131 konusunda diyalog ve is\u0327 birlig\u0306i imka\u0302n\u0131n\u0131n aras\u0327t\u0131r\u0131lmas\u0131 ic\u0327in, Birlik\u2019e ticareti bu Tu\u0308zu\u0308k\u2019ten etkilenen u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerle tarafs\u0131z bir s\u0327ekilde ve Birlik\u2019in uluslararas\u0131 yu\u0308ku\u0308mlu\u0308lu\u0308klerine uygun olarak ilis\u0327ki kurmaya c\u0327al\u0131s\u0327mal\u0131d\u0131r. Komisyon, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerin karbon fiyatland\u0131rma mekanizmas\u0131n\u0131 dikkate alan anlas\u0327malar akdedilmesi imka\u0302n\u0131n\u0131 da aras\u0327t\u0131rmal\u0131d\u0131r. Birlik, bu amac\u0327lar dog\u0306rultusunda,<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 14\"><div class=\"layoutArea\"><div class=\"column\"><p>gelis\u0327mekte olan u\u0308lkelere ve Birles\u0327mis\u0327 Milletler taraf\u0131ndan belirlenen en az gelis\u0327mis\u0327 u\u0308lkelere (EAGU\u0308) teknik destek sag\u0306lamal\u0131d\u0131r.<\/p><p>(72) SKDM\u2019nin tesis edilmesi, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerle ikili, c\u0327ok tarafl\u0131 ve uluslararas\u0131 is\u0327 birlig\u0306inin gelis\u0327tirilmesini gerektirir. So\u0308z konusu amac\u0327 dog\u0306rultusunda, tu\u0308m u\u0308lkelerde iddial\u0131 iklim politikalar\u0131n\u0131n uygulanmas\u0131n\u0131 tes\u0327vik etmek ve ku\u0308resel bir karbon fiyatland\u0131rma c\u0327erc\u0327evesinin o\u0308nu\u0308nu\u0308 ac\u0327mak ic\u0327in, karbon fiyatland\u0131rma arac\u0327lar\u0131 veya bas\u0327ka kars\u0327\u0131las\u0327t\u0131r\u0131labilir arac\u0327lar\u0131 bulunan bir u\u0308lkeler forumu (\u201cI\u0307klim Kulu\u0308bu\u0308\u201d) kurulmal\u0131d\u0131r. I\u0307klim Kulu\u0308bu\u0308; ac\u0327\u0131k ve go\u0308nu\u0308llu\u0308 olmal\u0131, mu\u0308nhas\u0131r olmamal\u0131 ve o\u0308zellikle Paris Anlas\u0327mas\u0131 ile uyumlu olarak yu\u0308ksek iklim hedefini amac\u0327lamaya yo\u0308nelik olmal\u0131d\u0131r. I\u0307klim Kulu\u0308bu\u0308, c\u0327ok tarafl\u0131 bir uluslararas\u0131 o\u0308rgu\u0308tu\u0308n himayesi alt\u0131nda faaliyet go\u0308sterebilir ve emisyon azalt\u0131m\u0131 u\u0308zerindeki etkisi ile ilgili tedbirlerin kars\u0327\u0131las\u0327t\u0131r\u0131lmas\u0131n\u0131 ve uygun oldug\u0306unda, koordinasyonunu kolaylas\u0327t\u0131rmal\u0131d\u0131r. I\u0307klim Kulu\u0308bu\u0308 ayr\u0131ca, u\u0308yeleri aras\u0131nda iklim izleme, raporlama ve dog\u0306rulaman\u0131n kalitesini temin ederek ve Birlik ve ticari ortaklar\u0131 aras\u0131nda kat\u0131l\u0131m ve s\u0327effafl\u0131g\u0306a yo\u0308nelik arac\u0327lar sag\u0306layarak, ilgili iklim tedbirlerinin kars\u0327\u0131las\u0327t\u0131r\u0131labilirlig\u0306ini desteklemelidir.<\/p><p>(73) U\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerde Paris Anlas\u0327mas\u0131&#8217;n\u0131n hedeflerine ulas\u0327\u0131lmas\u0131n\u0131 daha fazla desteklemek amac\u0131yla, Birlik\u2019in, Birlik bu\u0308tc\u0327esi arac\u0131l\u0131g\u0306\u0131yla, EAGU\u0308\u2019lerde u\u0308retim endu\u0308strilerinin karbonsuzlas\u0327t\u0131r\u0131lmas\u0131 ve do\u0308nu\u0308s\u0327tu\u0308ru\u0308lmesine yo\u0308nelik c\u0327abalar da\u0302hil olmak u\u0308zere, iklimin etkisinin hafifletilmesi ve iklime uyuma yo\u0308nelik mali destek sag\u0306lamaya devam etmesi arzu edilmektedir. So\u0308z konusu Birlik desteg\u0306i, ilgili sekto\u0308rlerin bu Tu\u0308zu\u0308k\u2019ten kaynaklanan yeni du\u0308zenleyici gerekliliklere uyumunun kolaylas\u0327t\u0131r\u0131lmas\u0131na da katk\u0131da bulunmal\u0131d\u0131r.<\/p><p>(74) SKDM, daha temiz u\u0308retimi tes\u0327vik etmeyi amac\u0327lad\u0131g\u0306\u0131ndan, Birlik, Avrupa Yes\u0327il Mutabakat\u0131&#8217;n\u0131n d\u0131s\u0327 boyutunun bir parc\u0327as\u0131 olarak ve Paris Anlas\u0327mas\u0131 dog\u0306rultusunda, u\u0308retim endu\u0308strilerinin karbonsuzlas\u0327t\u0131r\u0131lmas\u0131 ic\u0327in du\u0308s\u0327u\u0308k ve orta gelirli u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerle birlikte c\u0327al\u0131s\u0327maya ve onlar\u0131 desteklemeye kararl\u0131d\u0131r. Birlik, du\u0308s\u0327u\u0308k ve orta gelirli u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerin bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klere uyum sag\u0306lamalar\u0131na katk\u0131da bulunmak ic\u0327in, EAGU\u0308\u2019ler bas\u0327ta olmak u\u0308zere, bu u\u0308lkeleri Birlik bu\u0308tc\u0327esi arac\u0131l\u0131g\u0306\u0131yla desteklemeye devam etmelidir. Birlik ayr\u0131ca, c\u0327ok y\u0131ll\u0131 mali c\u0327erc\u0327eve ve Birlik taraf\u0131ndan uluslararas\u0131 iklim finansman\u0131na sag\u0306lanan mali destek kapsam\u0131nda, so\u0308z konusu u\u0308lkelerde u\u0308retim endu\u0308strilerinin karbonsuzlas\u0327t\u0131r\u0131lmas\u0131 ve do\u0308nu\u0308s\u0327tu\u0308ru\u0308lmesine yo\u0308nelik c\u0327abalar\u0131 da\u0302hil olmak u\u0308zere, iklimin etkisinin hafifletilmesi ve iklime uyumu desteklemeye devam etmelidir. Birlik, SKDM sertifikalar\u0131n\u0131n sat\u0131s\u0327\u0131ndan elde edilen gelirlere go\u0308re yeni bir o\u0308z kaynak olus\u0327turmak ic\u0327in c\u0327al\u0131s\u0327maktad\u0131r.<\/p><p>(75) Bu Tu\u0308zu\u0308k, (AB) 2016\/679 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u030817 ile 2018\/1725\/AT Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308\u2019ne18 halel getirmez.<\/p><p>17 95\/46\/AT say\u0131l\u0131 Direktif&#8217;i yu\u0308ru\u0308rlu\u0308kten kald\u0131ran ve kis\u0327isel verilerin is\u0327lenmesiyle ilgili olarak gerc\u0327ek kis\u0327ilerin korunmas\u0131na ve bu tu\u0308r verilerin serbest dolas\u0327\u0131m\u0131 hakk\u0131nda 27 Nisan 2016 tarihli ve (AB) 2016\/679 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308 (Genel Veri Koruma Tu\u0308zu\u0308g\u0306u\u0308) (ABRG L 119, 4.5.2016, s. 1).<br \/>18 (AT) 45\/2001 say\u0131l\u0131 Tu\u0308zu\u0308k ve 1247\/2002\/AT say\u0131l\u0131 Karar\u2019\u0131 yu\u0308ru\u0308rlu\u0308kten kald\u0131ran ve kis\u0327isel verilerin Birlik kurum, organ, ofis ve ajanslar\u0131 taraf\u0131ndan is\u0327lenmesi ile ilgili olarak gerc\u0327ek kis\u0327ilerin korunmas\u0131 ve bu tu\u0308r verilerin serbest dolas\u0327\u0131m\u0131 hakk\u0131nda 23 Ekim 2018 tarihli ve (AB) 2018\/1725 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308 (ABRG L 295, 21.11.2018, s. 39).<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 15\"><div class=\"layoutArea\"><div class=\"column\"><p>(76) Verimlilik sag\u0306lanmas\u0131 ac\u0327\u0131s\u0131ndan, (AT) 515\/97 say\u0131l\u0131 Konsey Tu\u0308zu\u0308g\u0306u\u0308 19 , gerekli deg\u0306is\u0327ikliklerle, bu Tu\u0308zu\u0308k\u2019e uygulanmal\u0131d\u0131r.<\/p><p>(77) Bu Tu\u0308zu\u0308k\u2019u\u0308n asli olmayan baz\u0131 unsurlar\u0131na ilavede bulunulmas\u0131 veya bu unsurlarda deg\u0306is\u0327iklik yap\u0131lmas\u0131 amac\u0131yla, ABI\u0307A\u2019n\u0131n 290. maddesi uyar\u0131nca tasarruf kabul etme yetkisi as\u0327ag\u0306\u0131daki hususlarda Komisyona devredilmelidir:<\/p><ul><li><p>\u2212 \u00a0bu Tu\u0308zu\u0308k\u2019u\u0308n, III. Ekin 2. paragraf\u0131ndaki listeden c\u0327\u0131kar\u0131lm\u0131s\u0327 u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler veya bo\u0308lgelere elektrikle ilgili hususlarda uygulanmas\u0131n\u0131 temin etmek ic\u0327in, so\u0308z konusu u\u0308lkeler veya bo\u0308lgelere yo\u0308nelik gereklilikler ve usulleri belirleyerek bu Tu\u0308zu\u0308k\u2019e ilavede bulunmak;<\/p><\/li><li><p>\u2212 \u00a0gelecekteki olas\u0131 anlas\u0327malar durumunda AB ETS&#8217;ye tamamen entegre olan veya AB ETS ile ilis\u0327kilendirilen u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler veya bo\u0308lgelerin SKDM\u2019den c\u0327\u0131kar\u0131lmas\u0131 ic\u0327in III. Ekin 1 veya 2. paragraf\u0131nda yer alan listeye eklenmeleri veya u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler ve bo\u0308lgelerin Birlik\u2019e ihrac\u0327 edilen mallar ic\u0327in fiilen AB ETS fiyat\u0131n\u0131 uygulamad\u0131klar\u0131 durumlarda, so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerin ve bo\u0308lgelerin SKDM\u2019ye tabi tutulmas\u0131 ve bo\u0308ylece bunlar\u0131n bu listeden c\u0327\u0131kar\u0131lmas\u0131 suretiyle, III. Ekin 1 veya 2. paragraf\u0131nda listelenen u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler ve bo\u0308lgeler listesinde deg\u0306is\u0327iklik yapmak;<\/p><\/li><li><p>\u2212 \u00a0dog\u0306rulay\u0131c\u0131lara akreditasyon verilmesi, akredite dog\u0306rulay\u0131c\u0131lar\u0131n kontrolu\u0308 ve go\u0308zetimi, akreditasyonun geri al\u0131nmas\u0131 ve akreditasyon kurumlar\u0131n\u0131n kars\u0327\u0131l\u0131kl\u0131 tan\u0131nmas\u0131 ve akran deg\u0306erlendirmesi ic\u0327in kos\u0327ullar\u0131 belirterek bu Tu\u0308zu\u0308k\u2019e ilavede bulunmak;<\/p><\/li><li><p>\u2212 \u00a0SKDM sertifikalar\u0131n\u0131n sat\u0131s\u0327\u0131 ve geri sat\u0131n al\u0131m\u0131na ilis\u0327kin zamanlama, idare ve dig\u0306er hususlar\u0131 daha ayr\u0131nt\u0131l\u0131 tan\u0131mlayarak bu Tu\u0308zu\u0308k\u2019e ilavede bulunmak ve<\/p><\/li><li><p>\u2212 \u00a0belirli durumlarda, hukukun dolan\u0131lmas\u0131 yo\u0308nu\u0308ndeki uygulamalar\u0131 ele alan tedbirleri gu\u0308c\u0327lendirmek amac\u0131yla ku\u0308c\u0327u\u0308k c\u0327apta deg\u0306is\u0327tirilen mallar\u0131 ekleyerek I. Ekteki mallar listesinde deg\u0306is\u0327iklik yapmak.<\/p><p>Komisyonun, haz\u0131rl\u0131k c\u0327al\u0131s\u0327malar\u0131 s\u0131ras\u0131nda, uzman du\u0308zeyi de da\u0302hil olmak u\u0308zere, uygun istis\u0327arelerde bulunmas\u0131 ve so\u0308z konusu istis\u0327arelerin Yasama Su\u0308rec\u0327lerinin I\u0307yiles\u0327tirilmesi hakk\u0131nda 13 Nisan 2016 tarihli Kurumlar Aras\u0131 Anlas\u0327ma\u2019da20 belirtilen ilkeler uyar\u0131nca yu\u0308ru\u0308tu\u0308lmesi o\u0308zellikle o\u0308nemlidir. O\u0308zellikle, yetki devrine dayanan tasarruflar\u0131n haz\u0131rlanmas\u0131na es\u0327it kat\u0131l\u0131m\u0131 temin etmek ic\u0327in, Avrupa Parlamentosu ve Konsey, tu\u0308m belgeleri U\u0308ye Devletlerin uzmanlar\u0131yla ayn\u0131 anda al\u0131r ve uzmanlar, sistematik olarak, yetki devrine dayanan tasarruflar\u0131n haz\u0131rlanmas\u0131yla ilgilenen Komisyon uzman gruplar\u0131n\u0131n toplant\u0131lar\u0131na eris\u0327im sag\u0306lar.<\/p><\/li><\/ul><p>(78) Bu tu\u0308r istis\u0327areler s\u0327effaf bir s\u0327ekilde yu\u0308ru\u0308tu\u0308lmelidir ve sendikalar, sivil toplum kurulus\u0327lar\u0131 ve c\u0327evre o\u0308rgu\u0308tleri gibi sosyal ortaklar ile yetkili organlar, endu\u0308stri (KOBI\u0307&#8217;ler da\u0302hil)gibi paydas\u0327larla o\u0308nceden istis\u0327areleri ic\u0327erebilir.<\/p><p>(79) Bu Tu\u0308zu\u0308k\u2019u\u0308n uygulanmas\u0131 bak\u0131m\u0131ndan yeknesak kos\u0327ullar\u0131n temin edilmesi amac\u0131yla, uygulama yetkileri Komisyona verilmelidir. Bu yetkiler, (AB) 182\/2011 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308k&#8217;u\u030821uyar\u0131nca kullan\u0131lmal\u0131d\u0131r.<\/p><p>19 Gu\u0308mru\u0308k ve tar\u0131m konular\u0131 hakk\u0131ndaki mevzuat\u0131n dog\u0306ru bir s\u0327ekilde uygulanmas\u0131n\u0131 temin etmek amac\u0131yla U\u0308ye Devletlerin idari makamlar\u0131 aras\u0131nda kars\u0327\u0131l\u0131kl\u0131 yard\u0131m ve U\u0308ye Devletler ile Komisyon aras\u0131nda is\u0327 birlig\u0306i hakk\u0131nda 13 Mart 1997 tarihli ve (AT) 515\/97 say\u0131l\u0131 Konsey Tu\u0308zu\u0308g\u0306u\u0308 (ATRG L 82, 22.3.1997, s. 1).<br \/>20 ABRG L 123, 12.5.2016, s. 1.<\/p><p>21 Komisyonun uygulama yetkilerini kullanmas\u0131n\u0131n U\u0308ye Devletler taraf\u0131ndan kontrol edilmesi ile ilgili mekanizmalara ilis\u0327kin kurallar ve genel ilkeleri belirleyen 16 S\u0327ubat 2011 tarihli ve (AB) 182\/2011 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308 (ABRG L 55, 28.2.2011, s. 13).<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 16\"><div class=\"layoutArea\"><div class=\"column\"><p>(80) Birlik\u2019in mali c\u0327\u0131karlar\u0131, harcama do\u0308ngu\u0308su\u0308 boyunca, usulsu\u0308zlu\u0308klerin o\u0308nlenmesi, tespiti ve sorus\u0327turulmas\u0131, kaybedilen, sehven o\u0308denen veya dog\u0306ru olmayan bir s\u0327ekilde kullan\u0131lan fonlar\u0131n geri al\u0131nmas\u0131 ve uygun oldug\u0306u durumlarda idari ve mali cezalar da\u0302hil olmak u\u0308zere, orant\u0131l\u0131 tedbirlerle korunmal\u0131d\u0131r. Bu nedenle SKDM, gelir kay\u0131plar\u0131n\u0131n o\u0308nlenmesi ic\u0327in uygun ve etkili mekanizmalara dayanmal\u0131d\u0131r.<\/p><p>(81) Bu Direktif&#8217;in karbon kac\u0327ag\u0306\u0131 riskinin o\u0308nlenmesi ve bo\u0308ylece ku\u0308resel karbon emisyonlar\u0131n\u0131n azalt\u0131lmas\u0131 hedeflerine U\u0308ye Devletler taraf\u0131ndan yeterince ulas\u0327\u0131lamayacag\u0306\u0131, ancak o\u0308lc\u0327eg\u0306i ve etkileri nedeniyle, Birlik seviyesinde daha iyi bir s\u0327ekilde ulas\u0327\u0131labileceg\u0306inden Birlik, Avrupa Birlig\u0306i Antlas\u0327mas\u0131&#8217;n\u0131n (ABA) 5. maddesinde belirtilen katmanl\u0131 yetki ilkesi uyar\u0131nca tedbirler alabilir. So\u0308z konusu maddede belirtilen orant\u0131l\u0131l\u0131k ilkesi uyar\u0131nca, bu Tu\u0308zu\u0308k belirtilen amac\u0327lar\u0131n\u0131 gerc\u0327ekles\u0327tirmek ic\u0327in gerekli olan\u0131 as\u0327maz.<\/p><p>(82) Bu Tu\u0308zu\u0308k kapsam\u0131ndaki yetki devrine dayanan tasarruflar ile uygulama tasarruflar\u0131n\u0131n zaman\u0131nda kabul edilebilmesi ic\u0327in bu Tu\u0308zu\u0308k, Avrupa Birlig\u0306i Resmi\u0302 Gazetesi&#8217;nde yay\u0131mlanma tarihini takip eden gu\u0308n yu\u0308ru\u0308rlu\u0308g\u0306e girer,<\/p><p>I\u0307S\u0327BU TU\u0308ZU\u0308K\u2019U\u0308 KABUL ETMI\u0307S\u0327TI\u0307R:<\/p><p>BO\u0308LU\u0308M I<\/p><p>KONU, KAPSAM VE TANIMLAR<\/p><p>Madde 1<\/p><p>Konu<\/p><p>1. Bu Tu\u0308zu\u0308k, karbon kac\u0327ag\u0306\u0131 riskinin o\u0308nlenmesi ve bo\u0308ylece ku\u0308resel karbon emisyonlar\u0131n\u0131n azalt\u0131larak Paris Anlas\u0327mas\u0131&#8217;n\u0131n hedeflerinin desteklenmesi amac\u0131yla u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerdeki operato\u0308rler taraf\u0131ndan emisyonlar\u0131n azalt\u0131lmas\u0131 ic\u0327in tes\u0327vikler de olus\u0327turulmas\u0131 suretiyle, Birlik gu\u0308mru\u0308k bo\u0308lgesine ithalatlar\u0131nda I. Ekte listelenen mallardaki go\u0308mu\u0308lu\u0308 sera gaz\u0131 emisyonlar\u0131n\u0131 ele almak u\u0308zere bir s\u0131n\u0131rda karbon du\u0308zenleme mekanizmas\u0131 (\u201cSKDM\u201d) tesis eder.<\/p><p>2. SKDM, bu Tu\u0308zu\u0308k&#8217;u\u0308n 2. maddesinde at\u0131fta bulunulan mallar\u0131n Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesine ithalat\u0131nda es\u0327deg\u0306er bir dizi kural uygulayarak 2003\/87\/AT say\u0131l\u0131 Direktif kapsam\u0131nda olus\u0327turulan Birlik ic\u0327inde sera gaz\u0131 emisyonu tahsisat\u0131 ticaretine yo\u0308nelik sistemi (\u201cAB ETS\u201d) tamamlar.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 17\"><div class=\"layoutArea\"><div class=\"column\"><p>3. SKDM, 2003\/87\/AT say\u0131l\u0131 Direktif\u2019in 10a maddesi uyar\u0131nca AB ETS tahsisatlar\u0131n\u0131n u\u0308cretsiz olarak ne o\u0308lc\u0327u\u0308de tahsis edildig\u0306ini go\u0308stererek, karbon kac\u0327ag\u0306\u0131 riskini o\u0308nlemek amac\u0131yla so\u0308z konusu Direktif kapsam\u0131nda tesis edilen mekanizmalar\u0131n yerine gec\u0327mek u\u0308zere haz\u0131rlanm\u0131s\u0327t\u0131r.<\/p><p>Madde 2<\/p><p>Kapsam<\/p><p>1. Bu Tu\u0308zu\u0308k, I. Ekte listelenen u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke mens\u0327eli mallara, so\u0308z konusu mallar veya (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 256. maddesinde at\u0131fta bulunulan da\u0302hilde is\u0327leme usulu\u0308 ile so\u0308z konusu mallardan elde edilen is\u0327lenmis\u0327 u\u0308ru\u0308nler Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesine ithal edildig\u0306inde, uygulan\u0131r.<\/p><p>2. Bu Tu\u0308zu\u0308k, I. Ekte listelenen u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke mens\u0327eli mallara, so\u0308z konusu mallar veya (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 256. maddesinde at\u0131fta bulunulan da\u0302hilde is\u0327leme usulu\u0308 so\u0308z konusu mallardan ile elde edilen is\u0327lenmis\u0327 u\u0308ru\u0308nler yapay bir adaya, sabit veya yu\u0308zer bir yap\u0131ya veya Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesine bitis\u0327ik olan U\u0308ye Devlet\u2019in k\u0131ta sahanl\u0131g\u0306\u0131ndaki veya mu\u0308nhas\u0131r ekonomik bo\u0308lgesindeki herhangi bir yap\u0131ya getirildig\u0306inde, uygulan\u0131r.<\/p><p>Komisyon; o\u0308zellikle, Birlik gu\u0308mru\u0308k bo\u0308lgesine yap\u0131lacak ithalata ve serbest dolas\u0327\u0131ma giris\u0327 kavramlar\u0131na es\u0327deg\u0306er nitelikteki kavramlarla ilgili olarak ve bu tu\u0308r mallar hakk\u0131nda SKDM beyan\u0131 verilmesine yo\u0308nelik usuller ve gu\u0308mru\u0308k makamlar\u0131nca yap\u0131lacak kontrollerle ilgili olarak, SKDM\u2019nin bu tu\u0308r mallara uygulanmas\u0131 ic\u0327in ayr\u0131nt\u0131l\u0131 kos\u0327ullar\u0131 belirleyen uygulama tasarruflar\u0131n\u0131 kabul eder. So\u0308z konusu uygulama tasarruflar\u0131, bu Tu\u0308zu\u0308k\u2019u\u0308n 29(2) maddesinde at\u0131fta bulunulan inceleme usulu\u0308 uyar\u0131nca kabul edilir.<\/p><p>3. 1 ve 2. paragraflara istisna olarak, bu Tu\u0308zu\u0308k as\u0327ag\u0306\u0131dakilere uygulanmaz:<\/p><p>(a) bu tu\u0308r mallar\u0131n gerc\u0327ek deg\u0306erinin, sevkiyat bas\u0327\u0131na, (AT) 1186\/2009 say\u0131l\u0131 Konsey Tu\u0308zu\u0308g\u0306u\u0308\u2019nu\u0308n22 23. maddesinde at\u0131fta bulunulan ihmal edilebilir deg\u0306erdeki mallar ic\u0327in belirlenen deg\u0306eri as\u0327mamas\u0131 s\u0327art\u0131yla, Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesine ithal edilen ve bu Tu\u0308zu\u0308k\u2019u\u0308n I. Ekinde listelenen mallar;<\/p><p>(b) bu tu\u0308r mallar\u0131n gerc\u0327ek deg\u0306erinin, sevkiyat bas\u0327\u0131na, (AT) 1186\/2009 say\u0131l\u0131 Konsey Tu\u0308zu\u0308g\u0306u\u0308\u2019nu\u0308n 23. maddesinde at\u0131fta bulunulan ihmal edilebilir deg\u0306erdeki mallar ic\u0327in belirlenen deg\u0306eri as\u0327mamas\u0131 s\u0327art\u0131yla, u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lkeden gelen yolcular\u0131n kis\u0327isel bagajlar\u0131nda bulunan mallar;<\/p><p>(c) (AB) 2015\/2446 say\u0131l\u0131 Yetki Devrine Dayanan Komisyon Tu\u0308zu\u0308g\u0306u\u0308\u2019nu\u0308n23 1. maddesinin (49) bendi uyar\u0131nca askeri faaliyetler kapsam\u0131nda tas\u0327\u0131nacak veya kullan\u0131lacak mallar.<\/p><p>22 Gu\u0308mru\u0308k vergisinden muafiyete yo\u0308nelik Topluluk sistemini kuran 16 Kas\u0131m 2009 tarihli ve (AT) 1186\/2009 say\u0131l\u0131 Konsey Tu\u0308zu\u0308g\u0306u\u0308 (ABRG L 324, 10.12.2009, s. 23).<br \/>23 (AB) 952\/2013 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308\u2019ne Birlik Gu\u0308mru\u0308k Kodu&#8217;nun baz\u0131 hu\u0308ku\u0308mlerine ilis\u0327kin ayr\u0131nt\u0131l\u0131 kurallar bak\u0131m\u0131ndan ilavede bulunan 28 Temmuz 2015 tarihli ve (AB) 2015\/2446 say\u0131l\u0131 Yetki Devrine Dayanan Komisyon Tu\u0308zu\u0308g\u0306u\u0308 (ABRG L 343, 29.12.2015, s. 1).<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 18\"><div class=\"layoutArea\"><div class=\"column\"><p>4. 1 ve 2. paragraflara istisna olarak bu Tu\u0308zu\u0308k, III. Ekin 1. paragraf\u0131nda listelenen u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler ve bo\u0308lgeler mens\u0327eli mallara uygulanmaz.<\/p><p>5. I\u0307thal edilen mallar, (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k&#8217;u\u0308n 59. maddesinde at\u0131fta bulunulan tercihli olmayan mens\u0327e kurallar\u0131 uyar\u0131nca u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke mens\u0327eli olarak kabul edilir.<\/p><p>6. U\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler ve bo\u0308lgeler, as\u0327ag\u0306\u0131daki kos\u0327ullar\u0131n tu\u0308mu\u0308nu\u0308 yerine getirmeleri halinde, III. Ekin 1. paragraf\u0131nda listelenir:<\/p><p>(a) AB ETS so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeye veya bo\u0308lgeye uygulan\u0131r ya da so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lge ve Birlik aras\u0131nda, AB ETS ile so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lgenin emisyon ticaret sistemini tamamen birbirine bag\u0306layan bir anlas\u0327ma imzalanm\u0131s\u0327t\u0131r;<\/p><p>(b) Mallar\u0131n mens\u0327e u\u0308lkesinde o\u0308denen karbon fiyat\u0131, AB ETS uyar\u0131nca uygulananlar\u0131n d\u0131s\u0327\u0131nda herhangi bir indirim yap\u0131lmaks\u0131z\u0131n, so\u0308z konusu mallarda go\u0308mu\u0308lu\u0308 sera gaz\u0131 emisyonlar\u0131 u\u0308zerinden fiilen u\u0308cretlendirilir.<\/p><p>7. U\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke veya bo\u0308lgede, piyasa birles\u0327tirme yoluyla Birlik ic\u0327 elektrik piyasas\u0131na entegre olmus\u0327 bir elektrik piyasas\u0131 varsa ve SKDM\u2019nin so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lgeden Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesine yap\u0131lacak elektrik ithalat\u0131na uygulanmas\u0131na yo\u0308nelik teknik bir c\u0327o\u0308zu\u0308m yoksa, Komisyonun as\u0327ag\u0306\u0131daki kos\u0327ullar\u0131n tu\u0308mu\u0308nu\u0308n 8. paragraf uyar\u0131nca yerine getirildig\u0306ini deg\u0306erlendirmesi s\u0327art\u0131yla, so\u0308z konusu u\u0308lke veya bo\u0308lgeden yap\u0131lacak bu tu\u0308r elektrik ithalat\u0131 SKDM uygulamas\u0131ndan muaft\u0131r:<\/p><p>(a) u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lge, Birlik ile elektrik alan\u0131nda, yenilenebilir enerji kaynaklar\u0131n\u0131n gelis\u0327tirilmesine ilis\u0327kin mevzuat da\u0302hil olmak u\u0308zere, Birlik hukuku ile enerji, c\u0327evre ve rekabet alan\u0131ndaki dig\u0306er kurallar\u0131 uygulama yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308nu\u0308 getiren bir anlas\u0327ma akdetmis\u0327tir;<\/p><p>(b) so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lgenin ic\u0327 hukukunda, yenilenebilir enerji kaynaklar\u0131n\u0131n gelis\u0327tirilmesi ve elektrik piyasalar\u0131n\u0131n piyasa birles\u0327tirmesi hakk\u0131ndakiler da\u0302hil olmak u\u0308zere, Birlik elektrik piyasas\u0131 mevzuat\u0131n\u0131n temel hu\u0308ku\u0308mleri uygulan\u0131r;<\/p><p>(c) u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lge, (d) ve (e) bentlerinde belirtilen kos\u0327ullar\u0131n uygulanmas\u0131na yo\u0308nelik tedbirlerin kabulu\u0308ne yo\u0308nelik bir zaman c\u0327izelgesi ic\u0327eren yol haritas\u0131n\u0131 Komisyona sunmus\u0327tur;<\/p><p>(d) u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lge, 2050\u2019ye kadar iklim no\u0308tr olmay\u0131 taahhu\u0308t etmis\u0327tir ve uygun oldug\u0306unda, so\u0308z konusu hedefle uyumlu, yu\u0308zy\u0131l ortas\u0131na yo\u0308nelik, uzun vadeli du\u0308s\u0327u\u0308k sera gaz\u0131 emisyonlar\u0131 gelis\u0327tirme stratejisini resmi olarak ve uygun bir s\u0327ekilde formu\u0308le etmis\u0327 ve Birles\u0327mis\u0327 Milletler I\u0307klim Deg\u0306is\u0327iklig\u0306i C\u0327erc\u0327eve So\u0308zles\u0327mesi\u2019ne (BMI\u0307DC\u0327S) iletmis\u0327tir ve so\u0308z konusu taahhu\u0308du\u0308 ic\u0327 mevzuat\u0131nda yerine getirmis\u0327tir;<\/p><p>(e) u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lge, (c) bendinde at\u0131fta bulunulan yol haritas\u0131n\u0131 uygularken, belirlenen son tarihlere uydug\u0306unu ve o\u0308zellikle elektrik u\u0308retimi so\u0308z konusu oldug\u0306unda Birlik ile es\u0327deg\u0306er seviyede karbon fiyatland\u0131rmas\u0131 da\u0302hil olmak u\u0308zere, so\u0308z konusu yol haritas\u0131 temelinde iklim eylemi alan\u0131nda, ic\u0327 hukukun Birlik hukuku ile uyumlas\u0327t\u0131r\u0131lmas\u0131 yo\u0308nu\u0308nde o\u0308nemli ilerleme kaydettig\u0306ini go\u0308stermis\u0327tir; AB ETS&#8217;ye es\u0327deg\u0306er fiyatl\u0131 bir elektrik emisyon ticaret sisteminin uygulanmas\u0131 1 Ocak 2030 tarihine kadar tamamlanacakt\u0131r;<\/p><p>(f) u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lge, (a) ila (e) bentlerinde belirtilen kos\u0327ullar\u0131 kars\u0327\u0131lamayan dig\u0306er u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lgelerden Birlik\u2019e dolayl\u0131 elektrik ithalat\u0131n\u0131 o\u0308nlemek ic\u0327in etkili bir sistem uygulamaya koymus\u0327tur.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 19\"><div class=\"layoutArea\"><div class=\"column\"><p>8. 7. paragrafta belirtilen tu\u0308m kos\u0327ullar\u0131 yerine getiren bir u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lge, III. Ekin 2. paragraf\u0131nda listelenir ve ilki 1 Temmuz 2025 tarihine ve ikincisi 31 Aral\u0131k 2027 tarihine kadar olmak u\u0308zere, so\u0308z konusu kos\u0327ullar\u0131n yerine getirildig\u0306ine dair iki rapor sunar. Komisyon, 31 Aral\u0131k 2025 ve 1 Temmuz 2028 tarihlerine kadar, o\u0308zellikle 7. paragraf\u0131n (c) bendinde at\u0131fta bulunulan yol haritas\u0131n\u0131 ve u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lgeden al\u0131nan raporlar\u0131 temel alarak, so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lgenin 7. paragrafta belirtilen kos\u0327ullar\u0131 yerine getirmeye devam edip etmedig\u0306ini deg\u0306erlendirir.<\/p><p>9. III. Ekin 2. paragraf\u0131nda listelenen bir u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lge, as\u0327ag\u0306\u0131daki kos\u0327ullardan bir veya daha fazlas\u0131n\u0131n gec\u0327erli olmas\u0131 halinde, so\u0308z konusu listeden c\u0327\u0131kar\u0131l\u0131r:<\/p><p>(a) Komisyonun; so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lgenin 7. paragrafta belirtilen kos\u0327ullardan birine uyum sag\u0306lamak u\u0308zere yeterli ilerleme go\u0308stermedig\u0306ini veya so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lgenin, Birlik iklim ve c\u0327evre mevzuat\u0131nda belirtilen hedeflerle uyumsuz bir eylemde bulundug\u0306unu deg\u0306erlendirmek ic\u0327in gerekc\u0327eleri vard\u0131r;<\/p><p>(b) so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lge, kilovat saat elektrik bas\u0327\u0131na 550 gramdan fazla fosil yak\u0131t kaynakl\u0131 karbondioksit (\u201cCO2\u201d) salan yeni u\u0308retim kapasitesinin tesis edilmesi ic\u0327in kamu desteg\u0306i sag\u0306lamak gibi, karbonsuzlas\u0327t\u0131rma hedeflerine ayk\u0131r\u0131 ad\u0131mlar atm\u0131s\u0327t\u0131r;<\/p><p>(c) Komisyonun, Birlik\u2019e artan elektrik ihracat\u0131n\u0131n bir sonucu olarak, so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lgede u\u0308retilen elektrig\u0306in kilovat saat bas\u0327\u0131na emisyonlar\u0131n\u0131n 1 Ocak 2026 tarihine k\u0131yasla en az %5 artt\u0131g\u0306\u0131na dair kan\u0131t\u0131 vard\u0131r.<\/p><p>10. Komisyon, bu Tu\u0308zu\u0308k\u2019u\u0308n elektrikle ilgili olarak III. Ekin 2. paragraf\u0131ndaki listeden c\u0327\u0131kar\u0131lan u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler veya bo\u0308lgelere uygulanmas\u0131n\u0131 temin etmek ic\u0327in, so\u0308z konusu u\u0308lkeler veya bo\u0308lgelere yo\u0308nelik gereklilikler ve usulleri belirlemek suretiyle bu Tu\u0308zu\u0308k\u2019e ilavede bulunmak amac\u0131yla 28. madde uyar\u0131nca yetki devrine dayanan tasarruflar\u0131 kabul etme yetkisine sahiptir. So\u0308z konusu durumlarda piyasa birles\u0327tirme, bu Tu\u0308zu\u0308k\u2019u\u0308n uygulanmas\u0131yla bag\u0306das\u0327mazsa, Komisyon, so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler veya bo\u0308lgeleri Birlik piyasa birles\u0327tirmesinden haric\u0327 tutmaya karar verebilir ve SKDM\u2019nin uygulanabilmesi ic\u0327in Birlik ile so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler veya bo\u0308lgeler aras\u0131ndaki s\u0131n\u0131rda ac\u0327\u0131k kapasite tahsisini s\u0327art kos\u0327abilir.<\/p><p>11. Komisyon; bu maddenin 6, 7 veya 9. paragraflar\u0131nda belirtilen kos\u0327ullar\u0131n so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya bo\u0308lge ile ilgili olarak yerine getirilip getirilmedig\u0306ine bag\u0306l\u0131 olarak, u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke veya bo\u0308lgeyi eklemek veya c\u0327\u0131karmak suretiyle III. Ekin 1 veya 2. paragraf\u0131nda listelenen u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerin veya bo\u0308lgelerin listelerinde deg\u0306is\u0327iklik yapmak amac\u0131yla 28. madde uyar\u0131nca yetki devrine dayanan tasarruflar\u0131 kabul etme yetkisine sahiptir.<\/p><p>12. Birlik, 9. maddenin uygulanmas\u0131 amac\u0131 dog\u0306rultusunda, so\u0308z konusu u\u0308lke veya bo\u0308lgelerdeki karbon fiyatland\u0131rma mekanizmalar\u0131n\u0131 dikkate almak ic\u0327in u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler veya bo\u0308lgelerle anlas\u0327malar akdedebilir.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 20\"><div class=\"layoutArea\"><div class=\"column\"><p>Madde 3<\/p><p>Tan\u0131mlar<\/p><p>Bu Tu\u0308zu\u0308k\u2019u\u0308n amac\u0327lar\u0131 dog\u0306rultusunda, as\u0327ag\u0306\u0131daki tan\u0131mlar uygulan\u0131r: (1) \u201cmallar\u201d, I. Ekte listelenen mallard\u0131r;<\/p><p>(2) \u201csera gazlar\u0131\u201d, I. Ekte listelenen mallar\u0131n her biriyle ilgili olarak so\u0308z konusu Ekte belirtilen sera gazlar\u0131d\u0131r;<\/p><p>(3) \u201cemisyonlar\u201d, mallar\u0131n u\u0308retimi nedeniyle sera gazlar\u0131n\u0131n atmosfere sal\u0131nmas\u0131d\u0131r;<\/p><p>(4) \u201cithalat\u201d, (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 201. maddesinde o\u0308ngo\u0308ru\u0308ldu\u0308g\u0306u\u0308 s\u0327ekilde serbest dolas\u0327\u0131ma giris\u0327tir;<\/p><p>(5) \u201cAB ETS&#8221;, havac\u0131l\u0131k faaliyetleri d\u0131s\u0327\u0131nda 2003\/87\/AT say\u0131l\u0131 Direktif\u2019in I. Ekinde listelenen faaliyetlerle ilgili olarak Birlik ic\u0327inde sera gaz\u0131 emisyon tahsisat\u0131 ticaretine yo\u0308nelik sistemdir;<\/p><p>(6) \u201cBirlik\u2019in gu\u0308mru\u0308k bo\u0308lgesi\u201d, (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 4. maddesinde tan\u0131mlanan bo\u0308lgedir;<\/p><p>(7) \u201cu\u0308c\u0327u\u0308ncu\u0308 u\u0308lke\u201d, Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesi d\u0131s\u0327\u0131ndaki bir u\u0308lke veya bo\u0308lgedir;<\/p><p>(8) \u201ck\u0131ta sahanl\u0131g\u0306\u0131\u201d, Birles\u0327mis\u0327 Milletler Deniz Hukuku So\u0308zles\u0327mesi&#8217;nin 76. maddesinde tan\u0131mlanan k\u0131ta sahanl\u0131g\u0306\u0131d\u0131r;<\/p><p>(9) \u201cmu\u0308nhas\u0131r ekonomik bo\u0308lge\u201d, Birles\u0327mis\u0327 Milletler Deniz Hukuku So\u0308zles\u0327mesi&#8217;nin 55. maddesinde tan\u0131mlanan ve so\u0308z konusu so\u0308zles\u0327me uyar\u0131nca bir U\u0308ye Devlet taraf\u0131ndan mu\u0308nhas\u0131r ekonomik bo\u0308lge olarak ilan edilen mu\u0308nhas\u0131r ekonomik bo\u0308lgedir;<\/p><p>(10) \u201cgerc\u0327ek deg\u0306er\u201d, (AB) 2015\/2446 say\u0131l\u0131 Yetki Devrine Dayanan Tu\u0308zu\u0308k\u2019u\u0308n 1. maddesinin (48) bendinde tan\u0131mland\u0131g\u0306\u0131 s\u0327ekilde ticari mallara yo\u0308nelik gerc\u0327ek deg\u0306erdir;<\/p><p>(11) \u201cpiyasa birles\u0327tirme\u201d, (AB) 2015\/1222 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019te belirtildig\u0306i s\u0327ekilde, siparis\u0327leri es\u0327zamanl\u0131 olarak es\u0327les\u0327tiren ve bo\u0308lgeler aras\u0131 kapasiteleri tahsis eden Birlik sistemi arac\u0131l\u0131g\u0306\u0131yla iletim kapasitesinin tahsisidir;<\/p><p>(12) \u201cac\u0327\u0131k kapasite tahsisi\u201d, s\u0131n\u0131r o\u0308tesi iletim kapasitesinin elektrik ticaretinden ayr\u0131 olarak tahsisidir;<\/p><p>(13) \u201cyetkili makam\u201d, 11. madde uyar\u0131nca her U\u0308ye Devlet taraf\u0131ndan atanan makamd\u0131r;<\/p><p>(14) \u201cgu\u0308mru\u0308k makamlar\u0131\u201d, (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 5. maddesinin (1) bendinde tan\u0131mland\u0131g\u0306\u0131 s\u0327ekilde U\u0308ye Devletlerin gu\u0308mru\u0308k idareleridir;<\/p><p>(15) \u201cithalatc\u0327\u0131\u201d, mallar\u0131n serbest dolas\u0327\u0131ma girmesi ic\u0327in kendi ad\u0131na veya kendi hesab\u0131na gu\u0308mru\u0308k beyannamesi veren kis\u0327i veya gu\u0308mru\u0308k beyannamesinin (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 18. maddesi uyar\u0131nca dolayl\u0131 bir gu\u0308mru\u0308k temsilcisi taraf\u0131ndan verilmesi halinde, ad\u0131na bo\u0308yle bir beyanname verilen kis\u0327idir;<\/p><p>(16) \u201cgu\u0308mru\u0308k beyan sahibi&#8221;, (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 5. maddesinin (15) bendinde tan\u0131mland\u0131g\u0306\u0131 s\u0327ekilde, kendi ad\u0131na mallar\u0131n serbest dolas\u0327\u0131ma girmesi ic\u0327in gu\u0308mru\u0308k beyannamesi veren beyan sahibi veya ad\u0131na bo\u0308yle bir beyanname verilen kis\u0327idir;<\/p><p>(17) \u201cyetkilendirilmis\u0327 SKDM beyan sahibi\u201d, 17. madde uyar\u0131nca yetkili bir makam taraf\u0131ndan yetkilendirilen kis\u0327idir;<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 21\"><div class=\"layoutArea\"><div class=\"column\"><p>(18) \u201ckis\u0327i\u201d, gerc\u0327ek kis\u0327i, tu\u0308zel kis\u0327i veya tu\u0308zel kis\u0327i olmayan ancak Birlik hukuku veya ulusal hukuk kapsam\u0131nda hukuki is\u0327lem yapma ehliyetine sahip oldug\u0306u kabul edilen kis\u0327ilerin olus\u0327turdug\u0306u herhangi bir birliktir;<\/p><p>(19) \u201cbir U\u0308ye Devlet\u2019te yerles\u0327ik\u201d:<br \/>(a) gerc\u0327ek kis\u0327i olmas\u0131 halinde, ikamet yeri bir U\u0308ye Devlet\u2019te olan kis\u0327idir;<\/p><p>(b) tu\u0308zel kis\u0327i veya kis\u0327ilerin olus\u0327turdug\u0306u bir birlik olmas\u0131 halinde, kanuni merkezi, merkez ofisi veya daimi\u0302 is\u0327yeri bir U\u0308ye Devlet\u2019te bulunan kis\u0327idir;<\/p><p>(20) \u201cEkonomik Operato\u0308rler Kay\u0131t ve Kimlik Numaras\u0131 (EORI numaras\u0131)&#8221;, gu\u0308mru\u0308k amac\u0327l\u0131 kay\u0131t (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k&#8217;u\u0308n 9. maddesi uyar\u0131nca yap\u0131ld\u0131g\u0306\u0131nda, gu\u0308mru\u0308k makam\u0131 taraf\u0131ndan verilen numarad\u0131r;<\/p><p>(21) \u201cdog\u0306rudan emisyonlar\u201d, \u0131s\u0131tma veya sog\u0306utman\u0131n u\u0308retildig\u0306i yere bak\u0131lmaks\u0131z\u0131n, u\u0308retim su\u0308rec\u0327leri s\u0131ras\u0131nda tu\u0308ketilen \u0131s\u0131tma ve sog\u0306utma u\u0308retiminden kaynaklanan emisyonlar da\u0302hil olmak u\u0308zere, mallar\u0131n u\u0308retim su\u0308rec\u0327lerinden kaynaklanan emisyonlard\u0131r;<\/p><p>(22) \u201cgo\u0308mu\u0308lu\u0308 emisyonlar\u201d, IV. Ekte belirtilen yo\u0308ntemlere uygun olarak hesaplanan ve 7(7) maddesi uyar\u0131nca kabul edilen uygulama tasarruflar\u0131nda daha ayr\u0131nt\u0131l\u0131 belirtilen, mallar\u0131n u\u0308retimi s\u0131ras\u0131nda ac\u0327\u0131g\u0306a c\u0327\u0131kan dog\u0306rudan emisyonlar ve u\u0308retim su\u0308rec\u0327leri s\u0131ras\u0131nda tu\u0308ketilen elektrig\u0306in u\u0308retiminden kaynaklanan dolayl\u0131 emisyonlard\u0131r;<\/p><p>(23)\u201d&#8217;ton CO2e\u201d, bir metrik ton CO2 veya es\u0327deg\u0306er ku\u0308resel \u0131s\u0131nma potansiyeline sahip, I. Ekte listelenen dig\u0306er herhangi bir sera gaz\u0131 miktar\u0131d\u0131r;<\/p><p>(24) \u201cSKDM sertifikas\u0131\u201d, mallardaki bir ton CO2e go\u0308mu\u0308lu\u0308 emisyona kars\u0327\u0131l\u0131k gelen elektronik formattaki bir sertifikad\u0131r;<\/p><p>(25) \u201cteslim etme\u201d, SKDM sertifikalar\u0131n\u0131n, ithal mallarda beyan edilen go\u0308mu\u0308lu\u0308 emisyonlar veya ithal mallarda beyan edilmis\u0327 olmas\u0131 gereken go\u0308mu\u0308lu\u0308 emisyonlar kars\u0327\u0131s\u0131nda denkles\u0327tirilmesidir;<\/p><p>(26) \u201cu\u0308retim su\u0308rec\u0327leri\u201d, bir tesiste mal u\u0308retmek ic\u0327in gerc\u0327ekles\u0327tirilen kimyasal ve fiziksel su\u0308rec\u0327lerdir;<\/p><p>(27) \u201cvarsay\u0131lan deg\u0306er\u201d, mallardaki go\u0308mu\u0308lu\u0308 emisyonlar\u0131 temsil eden, ikincil verilerden hesaplanan veya c\u0327\u0131kar\u0131lan deg\u0306erdir;<\/p><p>(28) \u201cgerc\u0327ek emisyonlar\u201d, IV. Ekte belirtilen yo\u0308ntemler uyar\u0131nca belirlendig\u0306i s\u0327ekilde, mallar\u0131n u\u0308retim su\u0308rec\u0327lerinden ve so\u0308z konusu su\u0308rec\u0327ler s\u0131ras\u0131nda tu\u0308ketilen elektrig\u0306in u\u0308retiminden elde edilen birincil verilere dayal\u0131 olarak hesaplanan emisyonlard\u0131r;<\/p><p>(29) \u201ckarbon fiyat\u0131\u201d, u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lkede bir karbon emisyonu azaltma program\u0131 kapsam\u0131nda vergi, resim veya harc\u0327 s\u0327eklinde veya sera gaz\u0131 emisyonu ticaret sistemi kapsam\u0131nda emisyon tahsisat\u0131 s\u0327eklinde o\u0308denen, so\u0308z konusu tedbirin kapsam\u0131na giren ve mallar\u0131n u\u0308retimi s\u0131ras\u0131nda ortaya c\u0327\u0131kan sera gazlar\u0131 u\u0308zerinden hesaplanan parasal miktard\u0131r;<\/p><p>(30) \u201ctesis\u201d, bir u\u0308retim su\u0308recinin yu\u0308ru\u0308tu\u0308ldu\u0308g\u0306u\u0308 sabit bir teknik birimdir;<br \/>(31) \u201coperato\u0308r\u201d, u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lkede bir tesisi is\u0327leten veya kontrol eden herhangi bir kis\u0327idir;<\/p><p>(32) \u201culusal akreditasyon kurumu\u201d, (AT) 765\/2008 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 4(1) maddesi uyar\u0131nca her U\u0308ye Devlet taraf\u0131ndan atanan ulusal akreditasyon organ\u0131d\u0131r;<\/p><p>(33) \u201cAB ETS tahsisat\u0131\u201d, havac\u0131l\u0131k faaliyetleri d\u0131s\u0327\u0131nda, 2003\/87\/AT say\u0131l\u0131 Direktif\u2019in I. Ekinde listelenen faaliyetlerle ilgili olarak so\u0308z konusu Direktif\u2019in 3. maddesinin (a) bendinde tan\u0131mlanan tahsisatt\u0131r;<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 22\"><div class=\"layoutArea\"><div class=\"column\"><p>(34) \u201cdolayl\u0131 emisyonlar\u201d, tu\u0308ketilen elektrig\u0306in u\u0308retildig\u0306i yere bak\u0131lmaks\u0131z\u0131n, mallar\u0131n u\u0308retim su\u0308rec\u0327leri s\u0131ras\u0131nda tu\u0308ketilen elektrik u\u0308retiminden kaynaklanan emisyonlard\u0131r.<\/p><p>BO\u0308LU\u0308M II<\/p><p>YETKI\u0307LENDI\u0307RI\u0307LMI\u0307S\u0327 SKDM BEYAN SAHI\u0307PLERI\u0307NI\u0307N YU\u0308KU\u0308MLU\u0308LU\u0308KLERI\u0307 VE HAKLARI<\/p><p>Madde 4<\/p><p>Mallar\u0131n ithalat\u0131<\/p><p>Mallar, Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesine yaln\u0131zca yetkilendirilmis\u0327 SKDM beyan sahibi taraf\u0131ndan ithal edilir.<\/p><p>Madde 5<\/p><p>Yetkilendirilme bas\u0327vurusu<\/p><p>1. Bir U\u0308ye Devlet\u2019te yerles\u0327ik ithalatc\u0327\u0131, Birlik gu\u0308mru\u0308k bo\u0308lgesine mal ithal etmeden o\u0308nce, yetkilendirilmis\u0327 SKDM beyan sahibi statu\u0308su\u0308 ic\u0327in bas\u0327vuruda bulunur (&#8220;yetkilendirilme bas\u0327vurusu&#8221;). So\u0308z konusu ithalatc\u0327\u0131n\u0131n, (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 18. maddesi uyar\u0131nca dolayl\u0131 bir gu\u0308mru\u0308k temsilcisi tayin etmesi ve dolayl\u0131 gu\u0308mru\u0308k temsilcisinin yetkilendirilmis\u0327 SKDM beyan sahibi olarak hareket etmeyi kabul etmesi halinde, dolayl\u0131 gu\u0308mru\u0308k temsilcisi yetkilendirilme bas\u0327vurusunu yapar.<\/p><p>2. I\u0307thalatc\u0327\u0131n\u0131n bir U\u0308ye Devlet\u2019te yerles\u0327ik olmamas\u0131 halinde, dolayl\u0131 gu\u0308mru\u0308k temsilcisi yetkilendirilme bas\u0327vurusunu yapar.<\/p><p>3. Yetkilendirilme bas\u0327vurusu, 14. madde uyar\u0131nca tesis edilen SKDM sicili arac\u0131l\u0131g\u0306\u0131yla yap\u0131l\u0131r.<\/p><p>4. 1. paragrafa istisna olarak, elektrik ithalat\u0131na yo\u0308nelik iletim kapasitesinin ac\u0327\u0131k kapasite tahsisi yoluyla tahsis edilmesi halinde, ithalat ic\u0327in kapasite tahsis edilen ve bu kapasiteyi ithalat ic\u0327in ay\u0131ran kis\u0327i, bu Tu\u0308zu\u0308k&#8217;u\u0308n amac\u0327lar\u0131 dog\u0306rultusunda, kis\u0327inin gu\u0308mru\u0308k beyannamesinde elektrik ithalat\u0131n\u0131 beyan ettig\u0306i U\u0308ye Devlet\u2019te yetkilendirilmis\u0327 SKDM beyan sahibi olarak kabul edilir.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 23\"><div class=\"layoutArea\"><div class=\"column\"><p>I\u0307thalatlar, bir saati as\u0327mayacak zaman dilimleri ic\u0327in s\u0131n\u0131r bas\u0327\u0131na o\u0308lc\u0327u\u0308lu\u0308r ve ayn\u0131 saat ic\u0327inde hic\u0327bir ihracat veya transit kesintisi yap\u0131lamaz.<\/p><p>Gu\u0308mru\u0308k beyannamesinin verildig\u0306i U\u0308ye Devlet\u2019in yetkili makam\u0131, kis\u0327iyi SKDM siciline kaydeder.<\/p><p>5. Yetkilendirilme bas\u0327vurusu, bas\u0327vuru sahibi hakk\u0131nda as\u0327ag\u0306\u0131daki bilgileri ic\u0327erir: (a) isim, adres ve iletis\u0327im bilgileri;<br \/>(b) EORI numaras\u0131;<br \/>(c) Birlik ic\u0327inde yu\u0308ru\u0308tu\u0308len temel ekonomik faaliyet;<\/p><p>(d) ulusal vergi borc\u0327lar\u0131 ile ilgili olarak bas\u0327vuru sahibine ait o\u0308denmemis\u0327 bir tahsilat talimat\u0131 olmad\u0131g\u0306\u0131n\u0131n bas\u0327vuru sahibinin yerles\u0327ik oldug\u0306u U\u0308ye Devlet\u2019teki vergi dairesi taraf\u0131ndan belgelenmesi;<\/p><p>(e) bas\u0327vuru sahibinin, ekonomik faaliyetiyle ilgili ag\u0306\u0131r suc\u0327 kayd\u0131n\u0131n bulunmad\u0131g\u0306\u0131n\u0131 da ic\u0327eren, bas\u0327vurunun yap\u0131ld\u0131g\u0306\u0131 y\u0131ldan o\u0308nceki bes\u0327 y\u0131l boyunca gu\u0308mru\u0308k mevzuat\u0131, vergilendirme kurallar\u0131 veya piyasa bozucu eylemlere yo\u0308nelik kurallar\u0131n ciddi ihlallerine veya mu\u0308kerrer ihlallerine kar\u0131s\u0327mad\u0131g\u0306\u0131n\u0131 go\u0308steren dog\u0306ruluk beyan\u0131;<\/p><p>(f) bas\u0327vuru sahibinin, bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klerini yerine getirmesine yo\u0308nelik finansal ve operasyonel kapasitesini go\u0308steren bilgiler ve yetkili makam\u0131n risk deg\u0306erlendirmesi sonucunda karar vermesi halinde, hesaplar\u0131n kapat\u0131ld\u0131g\u0306\u0131 son u\u0308c\u0327 mali y\u0131la ait ka\u0302r-zarar hesab\u0131 ve bilanc\u0327o gibi so\u0308z konusu bilgileri teyit eden, destekleyici belgeler;<\/p><p>(g) bas\u0327vurunun yap\u0131ld\u0131g\u0306\u0131 takvim y\u0131l\u0131 ve takip eden takvim y\u0131l\u0131 ic\u0327in mallar\u0131n tu\u0308ru\u0308ne go\u0308re Birlik\u2019in gu\u0308mru\u0308k bo\u0308lgesine yap\u0131lan mal ithalat\u0131n\u0131n tahmini parasal deg\u0306eri ve hacmi;<\/p><p>(h) varsa, bas\u0327vuru sahibinin ad\u0131na hareket ettig\u0306i kis\u0327ilerin adlar\u0131 ve iletis\u0327im bilgileri.<\/p><p>6. Bas\u0327vuru sahibi, bas\u0327vurusunu istedig\u0306i zaman geri c\u0327ekebilir.<\/p><p>7. Yetkilendirilmis\u0327 SKDM beyan sahibi, bu maddenin 5. paragraf\u0131 kapsam\u0131nda verilen bilgilerde, 17. madde uyar\u0131nca yetkilendirilmis\u0327 SKDM beyan sahibi statu\u0308su\u0308nu\u0308 veren karar\u0131n kabul edilmesinden sonra meydana gelen, so\u0308z konusu karar\u0131 veya so\u0308z konusu karar kapsam\u0131nda verilen yetkinin ic\u0327erig\u0306ini etkileyebilecek herhangi bir deg\u0306is\u0327iklig\u0306i, SKDM sicili arac\u0131l\u0131g\u0306\u0131yla yetkili makama gecikmeksizin bildirir.<\/p><p>8. Komisyon; bas\u0327vuru sahibi, yetkili makam ve Komisyon aras\u0131ndaki haberles\u0327me, yetkilendirilme bas\u0327vurusunun standart format\u0131 ve bu bas\u0327vurunun SKDM sicili arac\u0131l\u0131g\u0306\u0131yla yap\u0131lmas\u0131na ilis\u0327kin usuller, yetkili makam taraf\u0131ndan izlenecek usul ve bu maddenin 1. paragraf\u0131 uyar\u0131nca yetkilendirilme bas\u0327vurular\u0131n\u0131n is\u0327lenmesine ilis\u0327kin son tarihler ve elektrik ithalat\u0131 ic\u0327in yetkilendirilmis\u0327 SKDM beyan sahiplerinin yetkili makam taraf\u0131ndan belirlenmesine ilis\u0327kin kurallar hakk\u0131nda uygulama tasarruflar\u0131n\u0131 kabul etme yetkisine sahiptir. So\u0308z konusu uygulama tasarruflar\u0131, 29(2) maddesinde at\u0131fta bulunulan inceleme usulu\u0308 uyar\u0131nca kabul edilir.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 24\"><div class=\"layoutArea\"><div class=\"column\"><p>Madde 6<\/p><p>SKDM beyan\u0131<\/p><p>1. Her y\u0131l\u0131n 31 May\u0131s\u0131&#8217;na kadar ve 2026 ic\u0327in ilk kez 2027&#8217;de, her yetkilendirilmis\u0327 SKDM beyan sahibi, bir o\u0308nceki takvim y\u0131l\u0131 ic\u0327in SKDM beyan\u0131 sunmak u\u0308zere 14. maddede at\u0131fta bulunulan SKDM sicilini kullan\u0131r.<\/p><p>2. SKDM beyan\u0131nda as\u0327ag\u0306\u0131daki bilgiler yer al\u0131r:<\/p><p>(a) elektrik ic\u0327in megavat-saat ve dig\u0306er mallar ic\u0327in ton olarak ifade edilen, bir o\u0308nceki takvim y\u0131l\u0131nda ithal edilen her mal tu\u0308ru\u0308nu\u0308n toplam miktar\u0131;<\/p><p>(b) 7. maddeye uygun olarak hesaplanan ve 8. madde uyar\u0131nca dog\u0306rulanan, megavat-saat elektrik bas\u0327\u0131na ton CO2e emisyonu olarak veya dig\u0306er mallar ic\u0327in her mal tu\u0308ru\u0308nu\u0308n tonu bas\u0327\u0131na ton CO2e emisyonu olarak ifade edilen, bu paragraf\u0131n (a) bendinde at\u0131fta bulunulan mallardaki go\u0308mu\u0308lu\u0308 emisyonlar\u0131n toplam\u0131;<\/p><p>(c) 9. madde uyar\u0131nca mens\u0327e u\u0308lkede o\u0308denen karbon fiyat\u0131 nedeniyle yap\u0131lmas\u0131 gereken indirimden ve 31. madde uyar\u0131nca AB ETS tahsisatlar\u0131n\u0131n ne o\u0308lc\u0327u\u0308de u\u0308cretsiz olarak sag\u0306land\u0131g\u0306\u0131n\u0131 yans\u0131tmak ic\u0327in gerekli ayarlamadan sonra, bu paragraf\u0131n (b) bendinde at\u0131fta bulunulan go\u0308mu\u0308lu\u0308 emisyonlar\u0131n toplam\u0131na kars\u0327\u0131l\u0131k gelen, teslim edilecek SKDM sertifikalar\u0131n\u0131n toplam say\u0131s\u0131;<\/p><p>(d) 8. madde ve VI. Ek kapsam\u0131nda, akredite dog\u0306rulay\u0131c\u0131lar taraf\u0131ndan du\u0308zenlenen dog\u0306rulama raporlar\u0131n\u0131n kopyalar\u0131.<\/p><p>3. (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 256. maddesinde at\u0131fta bulunulan da\u0302hilde is\u0327leme usulu\u0308 ile elde edilen is\u0327lenmis\u0327 u\u0308ru\u0308nlerin ithal edilmesi halinde, yetkilendirilmis\u0327 SKDM beyan sahibi, da\u0302hilde is\u0327leme usulu\u0308ne tabi tutulmus\u0327 ve ithal is\u0327lenmis\u0327 u\u0308ru\u0308nlerle sonuc\u0327lanm\u0131s\u0327 mallarda go\u0308mu\u0308lu\u0308 emisyonlar\u0131, is\u0327lenmis\u0327 u\u0308ru\u0308nlerin bu Tu\u0308zu\u0308k&#8217;u\u0308n I. Ekinde listelenen mallar aras\u0131nda bulunmad\u0131g\u0306\u0131 hallerde dahi, SKDM beyan\u0131nda rapor eder. Bu paragraf, da\u0302hilde is\u0327leme usulu\u0308 ile elde edilen is\u0327lenmis\u0327 u\u0308ru\u0308nlerin, (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k&#8217;u\u0308n 205. maddesinde at\u0131fta bulunulan, iade edilen mallar olmas\u0131 halinde de uygulan\u0131r.<\/p><p>4. Bu Tu\u0308zu\u0308k\u2019u\u0308n I. Ekinde listelenen ithal mallar\u0131n, (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k&#8217;u\u0308n 259. maddesinde at\u0131fta bulunulan haric\u0327te is\u0327leme usulu\u0308 ile elde edilen is\u0327lenmis\u0327 u\u0308ru\u0308nler olmas\u0131 halinde, yetkilendirilmis\u0327 SKDM beyan sahibi, SKDM beyan\u0131nda, yaln\u0131zca Birlik gu\u0308mru\u0308k bo\u0308lgesi d\u0131s\u0327\u0131nda gerc\u0327ekles\u0327tirilen is\u0327leme faaliyetinin emisyonlar\u0131n\u0131 rapor eder.<\/p><p>5. I\u0307thal edilen mallar\u0131n, (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 203. maddesinde at\u0131fta bulunuldug\u0306u u\u0308zere iade edilen mallar olmas\u0131 halinde, yetkilendirilmis\u0327 SKDM beyan sahibi, bu mallara kars\u0327\u0131l\u0131k gelen toplam go\u0308mu\u0308lu\u0308 emisyonlar ic\u0327in SKDM beyan\u0131nda ayr\u0131 ayr\u0131 \u201cs\u0131f\u0131r\u201d beyan\u0131nda bulunur.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 25\"><div class=\"layoutArea\"><div class=\"column\"><p>6. Komisyon; o\u0308zellikle go\u0308mu\u0308lu\u0308 emisyonlar ve o\u0308denen karbon fiyat\u0131, SKDM beyan\u0131n\u0131n SKDM sicili arac\u0131l\u0131g\u0306\u0131yla yap\u0131lmas\u0131na ilis\u0327kin usul ve 22(1) maddesi uyar\u0131nca, bu maddenin 2. paragraf\u0131n\u0131n (c) bendinde at\u0131fta bulunulan SKDM sertifikalar\u0131n\u0131n teslim edilmesine yo\u0308nelik du\u0308zenlemeler, o\u0308zellikle teslim edilecek sertifikalar\u0131n yetkilendirilmis\u0327 SKDM beyan sahibi taraf\u0131ndan is\u0327leme konulmas\u0131 ve sec\u0327ilmesi konular\u0131nda, bu maddenin 2. paragraf\u0131nda at\u0131fta bulunulan toplamlar\u0131 destekleyen, her tesis ve mens\u0327e u\u0308lke ile rapor edilecek mallar\u0131n tu\u0308ru\u0308 ic\u0327in ayr\u0131nt\u0131l\u0131 bilgileri de ic\u0327eren SKDM beyan\u0131n\u0131n standart format\u0131na ilis\u0327kin uygulama tasarruflar\u0131n\u0131 kabul etme yetkisine sahiptir. So\u0308z konusu uygulama tasarruflar\u0131, 29(2) maddesinde at\u0131fta bulunulan inceleme usulu\u0308 uyar\u0131nca kabul edilir.<\/p><p>Madde 7<\/p><p>Go\u0308mu\u0308lu\u0308 emisyonlar\u0131n hesaplanmas\u0131<\/p><p>1. Mallardaki go\u0308mu\u0308lu\u0308 emisyonlar, IV. Ekte belirtilen yo\u0308ntemlere go\u0308re hesaplan\u0131r. II. Ekte listelenen mallar ic\u0327in sadece dog\u0306rudan emisyonlar hesaplan\u0131r ve dikkate al\u0131n\u0131r.<\/p><p>2. Elektrik d\u0131s\u0327\u0131nda mallardaki go\u0308mu\u0308lu\u0308 emisyonlar, gerc\u0327ek emisyonlar temel al\u0131narak IV. Ekin 2 ve 3. paragraflar\u0131nda belirtilen yo\u0308ntemler uyar\u0131nca belirlenir. Go\u0308mu\u0308lu\u0308 emisyonlar, gerc\u0327ek emisyonlar\u0131n yeterli du\u0308zeyde belirlenememesi halinde ve dolayl\u0131 emisyonlarda, IV. Ekin 4.1 paragraf\u0131nda belirtilen yo\u0308ntemler uyar\u0131nca varsay\u0131lan deg\u0306erlere at\u0131fta bulunularak belirlenir.<\/p><p>3. I\u0307thal edilen elektrig\u0306e go\u0308mu\u0308lu\u0308 emisyonlar; yetkilendirilmis\u0327 SKDM beyan sahibi, go\u0308mu\u0308lu\u0308 emisyonlar\u0131n IV. Ekin 5. paragraf\u0131nda e listelenen gerc\u0327ek emisyonlar temel al\u0131narak belirlenmesine ilis\u0327kin kriterlerin kars\u0327\u0131land\u0131g\u0306\u0131n\u0131 go\u0308stermedig\u0306i su\u0308rece, IV. Ekin 4.2 paragraf\u0131nda belirtilen yo\u0308ntem uyar\u0131nca varsay\u0131lan deg\u0306erlere at\u0131fta bulunularak belirlenir.<\/p><p>4. Go\u0308mu\u0308lu\u0308 dolayl\u0131 emisyonlar; yetkilendirilmis\u0327 SKDM beyan sahibi, go\u0308mu\u0308lu\u0308 emisyonlar\u0131n IV. Ekin 6. paragraf\u0131nda listelenen gerc\u0327ek emisyonlar temel al\u0131narak belirlenmesine ilis\u0327kin kriterlerin kars\u0327\u0131land\u0131g\u0306\u0131n\u0131 go\u0308stermedig\u0306i su\u0308rece, IV. Ekinin 4.3 paragraf\u0131nda belirtilen ve bu maddenin 7. paragraf\u0131 uyar\u0131nca kabul edilen uygulama tasarruflar\u0131nda daha ayr\u0131nt\u0131l\u0131 belirtilen yo\u0308ntem uyar\u0131nca hesaplan\u0131r.<\/p><p>5. Yetkilendirilmis\u0327 SKDM beyan\u0131 sahibi, V. Ekte belirtilen gereklilikler uyar\u0131nca, go\u0308mu\u0308lu\u0308 emisyonlar\u0131 hesaplamak ic\u0327in gereken bilgilerin kayd\u0131n\u0131 tutar. So\u0308z konusu kay\u0131tlar, 18. madde uyar\u0131nca akredite edilen dog\u0306rulay\u0131c\u0131lar\u0131n, go\u0308mu\u0308lu\u0308 emisyonlar\u0131 8. madde ve VI. Ek uyar\u0131nca dog\u0306rulamalar\u0131na ve Komisyon ile yetkili makam\u0131n, SKDM beyan\u0131n\u0131 19(2) maddesi uyar\u0131nca go\u0308zden gec\u0327irmesine olanak verecek s\u0327ekilde yeterince ayr\u0131nt\u0131l\u0131 olur.<\/p><p>6. Yetkilendirilmis\u0327 SKDM beyan sahibi, dog\u0306rulay\u0131c\u0131n\u0131n raporu da\u0302hil olmak u\u0308zere, 5. paragrafta at\u0131fta bulunulan so\u0308z konusu bilgi kay\u0131tlar\u0131n\u0131, SKDM beyan\u0131n\u0131n verildig\u0306i veya verilmesi gereken y\u0131ldan sonraki do\u0308rdu\u0308ncu\u0308 y\u0131l\u0131n sonuna kadar saklar.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 26\"><div class=\"layoutArea\"><div class=\"column\"><p>7. Komisyon, as\u0327ag\u0306\u0131dakilere ilis\u0327kin uygulama tasarruflar\u0131n\u0131 kabul etme yetkisine sahiptir:<\/p><p>(a) u\u0308retim su\u0308rec\u0327lerine ve ilgili girdi malzemelere (o\u0308ncu\u0308l maddeler) ilis\u0327kin sistem s\u0131n\u0131rlar\u0131n\u0131n, emisyon fakto\u0308rlerinin, gerc\u0327ek emisyonlar\u0131n tesise o\u0308zel deg\u0306erlerinin ve varsay\u0131lan deg\u0306erlerin belirlenmesi ve bunlar\u0131n mu\u0308nferit mallara uygulanmas\u0131n\u0131n yan\u0131 s\u0131ra verilerin ayr\u0131nt\u0131 du\u0308zeyi ve dog\u0306rulanmas\u0131n\u0131 ic\u0327eren, varsay\u0131lan deg\u0306erlerin belirleneceg\u0306i verilerin gu\u0308venilirlig\u0306ini temin etmeye yo\u0308nelik yo\u0308ntemlerin ortaya konmas\u0131 ve IV. Ekin 1. paragraf\u0131n\u0131n amac\u0131 dog\u0306rultusunda \u201cbasit mallar&#8221; ve \u201ckarmas\u0327\u0131k mallar\u201d olarak deg\u0306erlendirilecek mallara ilis\u0327kin daha ayr\u0131nt\u0131l\u0131 teknik o\u0308zellikler da\u0302hil olmak u\u0308zere, IV. Ekte belirtilen hesaplama yo\u0308ntemlerinin unsurlar\u0131n\u0131n uygulanmas\u0131. So\u0308z konusu uygulama tasarruflar\u0131, gerc\u0327ek emisyonlar\u0131n yeterli o\u0308lc\u0327u\u0308de belirlenemeyeceg\u0306i varsay\u0131lan kos\u0327ullar\u0131 ve ayr\u0131ca 2. paragraf\u0131n amac\u0131 dog\u0306rultusunda mallar\u0131n u\u0308retim su\u0308rec\u0327lerinde tu\u0308ketilen elektrik ic\u0327in gerc\u0327ek emisyonlar\u0131n kullan\u0131lmas\u0131n\u0131 gerekc\u0327elendirmek ic\u0327in gerekli olan ve IV. Ekin 5 ve 6. paragraflar\u0131nda listelenen kriterlerin kars\u0327\u0131land\u0131g\u0306\u0131n\u0131 go\u0308steren kan\u0131t unsurlar\u0131n\u0131 da belirler ve<\/p><p>(b) IV. Ekin 4.3 paragraf\u0131n uyar\u0131nca ve 4. paragraf uyar\u0131nca hesaplama yo\u0308ntemlerinin unsurlar\u0131n\u0131n uygulanmas\u0131.<\/p><p>Birinci alt paragrafta at\u0131fta bulunulan uygulama tasarruflar\u0131, nesnel olarak gerekc\u0327elendirildig\u0306inde varsay\u0131lan deg\u0306erlerin, mevcut enerji kaynaklar\u0131 veya endu\u0308striyel su\u0308rec\u0327ler gibi emisyonlar\u0131 etkileyen belirli nesnel fakto\u0308rleri hesaba katmak amac\u0131yla belirli alanlar, bo\u0308lgeler veya u\u0308lkelere uyarlanabilmesini o\u0308ngo\u0308ru\u0308r. So\u0308z konusu uygulama tasarruflar\u0131, o\u0308zellikle (AB) 2018\/2066 say\u0131l\u0131 Komisyon Uygulama Tu\u0308zu\u0308g\u0306u\u030824, (AB) 2018\/2067 say\u0131l\u0131 Uygulama Tu\u0308zu\u0308g\u0306u\u0308 ve (AB) 2019\/331 say\u0131l\u0131 Yetki Devrine Dayanan Komisyon Tu\u0308zu\u0308g\u0306u\u030825 olmak u\u0308zere, 2003\/87\/AT say\u0131l\u0131 Direktif kapsam\u0131ndaki tesisler ic\u0327in emisyonlar ve faaliyet verilerinin izlenmesi ve dog\u0306rulanmas\u0131na yo\u0308nelik mevcut mevzuat\u0131 temel al\u0131r. So\u0308z konusu uygulama tasarruflar\u0131, bu Tu\u0308zu\u0308k\u2019u\u0308n 29(2) maddesinde at\u0131fta bulunulan inceleme usulu\u0308 uyar\u0131nca kabul edilir.<\/p><p>Madde 8<\/p><p>Go\u0308mu\u0308lu\u0308 emisyonlar\u0131n dog\u0306rulanmas\u0131<\/p><p>1. Yetkilendirilmis\u0327 SKDM beyan sahibi, 6. madde uyar\u0131nca sunulan SKDM beyan\u0131nda belirtilen toplam go\u0308mu\u0308lu\u0308 emisyonlar\u0131n, VI. Ekte belirtilen dog\u0306rulama ilkelerini esas alarak 18. madde uyar\u0131nca akredite edilen bir dog\u0306rulay\u0131c\u0131 taraf\u0131ndan dog\u0306rulanmas\u0131n\u0131 temin eder.<\/p><p>2. 10. madde uyar\u0131nca tescil edilen u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lkedeki tesislerde u\u0308retilen mallardaki go\u0308mu\u0308lu\u0308 emisyonlar ic\u0327in, yetkilendirilmis\u0327 SKDM beyan sahibi, bu maddenin 1. paragraf\u0131nda at\u0131fta bulunulan yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308 yerine getirmek amac\u0131yla 10(7) maddesi uyar\u0131nca kendisine ac\u0327\u0131klanan dog\u0306rulanm\u0131s\u0327 bilgileri kullanmay\u0131 sec\u0327ebilir.<\/p><p>24 (AB) 601\/2012 say\u0131l\u0131 Komisyon Tu\u0308zu\u0308g\u0306u\u0308\u2019nu\u0308 deg\u0306is\u0327tiren ve sera gaz\u0131 emisyonlar\u0131n\u0131n 2003\/87\/AT say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Direktifi uyar\u0131nca izlenmesi ve raporlanmas\u0131 hakk\u0131nda 19 Aral\u0131k 2018 tarihli ve (AB) 2018\/2066 say\u0131l\u0131 Komisyon Uygulama Tu\u0308zu\u0308g\u0306u\u0308 (ABRG L 334, 31.12.2018, s. 1).<br \/>25 2003\/87\/AT say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Direktifi\u2019nin 10a maddesi uyar\u0131nca emisyon tahsisatlar\u0131n\u0131n uyumlas\u0327t\u0131r\u0131lm\u0131s\u0327 u\u0308cretsiz tahsisi ic\u0327in Birlik c\u0327ap\u0131nda gec\u0327is\u0327 kurallar\u0131n\u0131 belirleyen 19 Aral\u0131k 2018 tarihli ve (AB) 2019\/331 say\u0131l\u0131 Yetki Devrine Dayanan Komisyon Tu\u0308zu\u0308g\u0306u\u0308 (ABRG L 59, 27.2.2019, s. 8).<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 27\"><div class=\"layoutArea\"><div class=\"column\"><p>3. Komisyon, as\u0327ag\u0306\u0131dakilerle ilgili olarak VI. Ekte belirtilen dog\u0306rulama ilkelerinin uygulanmas\u0131na yo\u0308nelik uygulama tasarruflar\u0131n\u0131 kabul etme yetkisine sahiptir:<\/p><p>(a) usulu\u0308ne uygun olarak gerekc\u0327elendirilmis\u0327 durumlarda ve go\u0308mu\u0308lu\u0308 emisyonlar\u0131n gu\u0308venilir bir tahminini riske atmadan, dog\u0306rulay\u0131c\u0131n\u0131n ilgili mallar\u0131n u\u0308retildig\u0306i tesisi ziyaret etme yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308nden feragat etme olas\u0131l\u0131g\u0306\u0131;<\/p><p>(b) yanl\u0131s\u0327 beyan veya uygunsuzluklar\u0131n o\u0308nemli olup olmad\u0131g\u0306\u0131na karar vermeye yo\u0308nelik es\u0327iklerin tan\u0131mlanmas\u0131 ve<\/p><p>(c) format\u0131 da\u0302hil olmak u\u0308zere dog\u0306rulama raporu ic\u0327in gereken destekleyici belgeler.<\/p><p>Komisyon, birinci alt paragrafta at\u0131fta bulunulan uygulama tasarruflar\u0131n\u0131 kabul ettig\u0306i durumlarda, (AB) 2018\/2067 say\u0131l\u0131 Uygulama Tu\u0308zu\u0308g\u0306u\u0308&#8217;nde belirtilen usullerle es\u0327deg\u0306erlik ve tutarl\u0131l\u0131k arar. So\u0308z konusu uygulama tasarruflar\u0131, bu Tu\u0308zu\u0308k\u2019u\u0308n 29(2) maddesinde at\u0131fta bulunulan inceleme usulu\u0308 uyar\u0131nca kabul edilir.<\/p><p>Madde 9<\/p><p>Bir u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkede o\u0308denen karbon fiyat\u0131<\/p><p>1. Yetkilendirilmis\u0327 bir SKDM beyan sahibi, beyan edilen go\u0308mu\u0308lu\u0308 emisyonlar ic\u0327in mens\u0327e u\u0308lkede o\u0308denen karbon fiyat\u0131n\u0131 dikkate almak amac\u0131yla, SKDM beyan\u0131nda teslim edilecek SKDM sertifikalar\u0131n\u0131n say\u0131s\u0131n\u0131n azalt\u0131lmas\u0131n\u0131 talep edebilir. Yaln\u0131zca karbon fiyat\u0131n\u0131n mens\u0327e u\u0308lkede fiilen o\u0308denmis\u0327 olmas\u0131 durumunda azaltma talep edilebilir. Bu tu\u0308r bir durumda, so\u0308z konusu u\u0308lkede mevcut olan ve so\u0308z konusu karbon fiyat\u0131n\u0131n du\u0308s\u0327u\u0308ru\u0308lmesine yol ac\u0327abilecek herhangi bir indirim veya dig\u0306er tazminat s\u0327ekli dikkate al\u0131n\u0131r.<\/p><p>2. Yetkilendirilmis\u0327 SKDM beyan sahibi, beyan edilen go\u0308mu\u0308lu\u0308 emisyonlar\u0131n, 1. paragrafta at\u0131fta bulunuldug\u0306u s\u0327ekilde mallar\u0131n mens\u0327e u\u0308lkesinde fiilen o\u0308denen bir karbon fiyat\u0131na tabi oldug\u0306unu go\u0308stermek ic\u0327in gerekli belgelerin kayd\u0131n\u0131 tutar. Yetkilendirilmis\u0327 SKDM beyan sahibi, so\u0308z konusu u\u0308lkenin ilgili mevzuat\u0131na yap\u0131lan at\u0131flar bas\u0327ta olmak u\u0308zere o\u0308zellikle herhangi bir indirim veya dig\u0306er tazminat s\u0327ekliyle ilgili mevcut kan\u0131tlar\u0131 saklar. So\u0308z konusu doku\u0308mantasyonda yer alan bilgiler, yetkilendirilmis\u0327 SKDM beyan sahibi ve mens\u0327e u\u0308lke makamlar\u0131ndan bag\u0306\u0131ms\u0131z bir kis\u0327i taraf\u0131ndan tasdik edilir. So\u0308z konusu bag\u0306\u0131ms\u0131z kis\u0327inin ad\u0131 ve iletis\u0327im bilgileri doku\u0308mantasyonda yer al\u0131r. Yetkilendirilmis\u0327 SKDM beyan sahibi ayr\u0131ca karbon fiyat\u0131n\u0131n fiilen o\u0308dendig\u0306ine dair kan\u0131tlar\u0131 saklar.<\/p><p>3. Yetkilendirilmis\u0327 SKDM beyan sahibi, 2. paragrafta at\u0131fta bulunulan so\u0308z konusu kay\u0131tlar\u0131, SKDM beyan\u0131n\u0131n verildig\u0306i veya verilmesi gereken y\u0131ldan sonraki do\u0308rdu\u0308ncu\u0308 y\u0131l\u0131n sonuna kadar tutar.<\/p><p>4. Komisyon; fiilen yabanc\u0131 para biriminde o\u0308denen karbon fiyat\u0131n\u0131n y\u0131ll\u0131k ortalama do\u0308viz kuru u\u0308zerinden euroya do\u0308nu\u0308s\u0327tu\u0308ru\u0308lmesi, karbon fiyat\u0131n\u0131n fiilen o\u0308dendig\u0306ine dair gereken kan\u0131tlar, bu<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 28\"><div class=\"layoutArea\"><div class=\"column\"><p>maddenin 1. paragraf\u0131nda at\u0131fta bulunulan herhangi bir ilgili indirim veya dig\u0306er tazminat s\u0327ekli o\u0308rnekleri, bu maddenin 2. paragraf\u0131nda at\u0131fta bulunulan bag\u0306\u0131ms\u0131z kis\u0327inin nitelikleri ve so\u0308z konusu kis\u0327inin bag\u0306\u0131ms\u0131zl\u0131g\u0306\u0131n\u0131 tespit etme kos\u0327ullar\u0131 da\u0302hil olmak u\u0308zere, 1. paragraf uyar\u0131nca fiilen o\u0308denen y\u0131ll\u0131k ortalama karbon fiyat\u0131n\u0131n, teslim edilecek SKDM sertifikalar\u0131n\u0131n say\u0131s\u0131nda kars\u0327\u0131l\u0131k gelen bir azalmaya do\u0308nu\u0308s\u0327tu\u0308ru\u0308lmesine ilis\u0327kin uygulama tasarruflar\u0131n\u0131 kabul etme yetkisine sahiptir. So\u0308z konusu uygulama tasarruflar\u0131, 29(2) maddesinde at\u0131fta bulunulan inceleme usulu\u0308 uyar\u0131nca kabul edilir.<\/p><p>Madde 10<\/p><p>U\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerdeki operato\u0308rler ve tesislerin tescili<\/p><p>1. Komisyon, bir u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkede bulunan bir tesisin operato\u0308ru\u0308nu\u0308n talebi u\u0308zerine, so\u0308z konusu operato\u0308r ve tesisine ilis\u0327kin bilgileri 14. maddede at\u0131fta bulunulan SKDM siciline kaydeder.<\/p><p>2. 1. paragrafta at\u0131fta bulunulan tescil talebi, tescil u\u0308zerine SKDM siciline da\u0302hil edilecek as\u0327ag\u0306\u0131daki bilgileri ic\u0327erir:<\/p><p>(a) operato\u0308ru\u0308n ad\u0131, adresi ve iletis\u0327im bilgileri;<\/p><p>(b) tam adres ve alt\u0131 ondal\u0131k basamak da\u0302hil olmak u\u0308zere enlem ve boylam olarak ifade edilen cog\u0306rafi koordinatlar da\u0302hil olmak u\u0308zere her tesisin konumu;<\/p><p>(c) tesisin ana ekonomik faaliyeti.<\/p><p>3. Komisyon, SKDM sicilindeki tescili operato\u0308re bildirir. Tescil, tesisin operato\u0308ru\u0308ne bildirim tarihinden itibaren bes\u0327 y\u0131ll\u0131k bir su\u0308re ic\u0327in gec\u0327erlidir.<\/p><p>4. I\u0307s\u0327letmeci, tescilden sonra 2. paragrafta at\u0131fta bulunulan bilgilerde meydana gelen herhangi bir deg\u0306is\u0327iklig\u0306i gecikmeden Komisyona bildirir ve Komisyon, SKDM sicilindeki ilgili bilgileri gu\u0308nceller.<\/p><p>5. Operato\u0308r:<\/p><p>(a) IV. Ekte belirtilen yo\u0308ntemler uyar\u0131nca hesaplanan go\u0308mu\u0308lu\u0308 emisyonlar\u0131, bu maddenin 1. paragraf\u0131nda at\u0131fta bulunulan tesiste u\u0308retilen mallar\u0131n tu\u0308ru\u0308ne go\u0308re belirler;<\/p><p>(b) bu paragraf\u0131n (a) bendinde at\u0131fta bulunulan go\u0308mu\u0308lu\u0308 emisyonlar\u0131n, 18. madde uyar\u0131nca akredite edilen bir dog\u0306rulay\u0131c\u0131 taraf\u0131ndan VI. Ekte belirtilen dog\u0306rulama ilkelerine uygun olarak dog\u0306rulanmas\u0131n\u0131 temin eder;<\/p><p>(c) dog\u0306rulama raporunun bir nu\u0308shas\u0131n\u0131 ve V. Ekte belirtilen gereklilikler uyar\u0131nca mallardaki go\u0308mu\u0308lu\u0308 emisyonlar\u0131 hesaplamak ic\u0327in gerekli bilgilerin kay\u0131tlar\u0131n\u0131 dog\u0306rulama gerc\u0327ekles\u0327tirildikten sonra do\u0308rt y\u0131ll\u0131k bir su\u0308re boyunca saklar.<\/p><p>6. Bu maddenin 5. paragraf\u0131n\u0131n (c) bendinde at\u0131fta bulunulan kay\u0131tlar, 8. madde ve VI. Ek uyar\u0131nca go\u0308mu\u0308lu\u0308 emisyonlar\u0131n dog\u0306rulanmas\u0131n\u0131 sag\u0306lamak ve bu maddenin 7. paragraf\u0131 uyar\u0131nca<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 29\"><div class=\"layoutArea\"><div class=\"column\"><p>ilgili bilgilerin ac\u0327\u0131kland\u0131g\u0306\u0131 yetkilendirilmis\u0327 bir SKDM beyan sahibi taraf\u0131ndan yap\u0131lan SKDM beyan\u0131n\u0131n 19. madde uyar\u0131nca go\u0308zden gec\u0327irilmesini sag\u0306lamak ic\u0327in yeterli derecede ayr\u0131nt\u0131land\u0131r\u0131l\u0131r.<\/p><p>7. Bir operato\u0308r, bu maddenin 5. paragraf\u0131nda at\u0131fta bulunulan go\u0308mu\u0308lu\u0308 emisyonlar\u0131n dog\u0306rulanmas\u0131na ilis\u0327kin bilgileri yetkilendirilmis\u0327 bir SKDM beyan sahibine ac\u0327\u0131klayabilir. Yetkilendirilmis\u0327 SKDM beyan sahibi, ac\u0327\u0131klanan bilgileri 8. maddede at\u0131fta bulunulan yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308 yerine getirmek ic\u0327in kullanma hakk\u0131na sahiptir.<\/p><p>8. Operato\u0308r, istedig\u0306i zaman SKDM sicilinden c\u0327\u0131kar\u0131lmay\u0131 isteyebilir. Bu talep u\u0308zerine ve yetkili makamlara bildirimde bulunduktan sonra Komisyon, bu bilgilerin, sunulan SKDM beyanlar\u0131n\u0131n go\u0308zden gec\u0327irilmesi ic\u0327in gerekli olmamas\u0131 s\u0327art\u0131yla, operato\u0308ru\u0308 sicilden c\u0327\u0131kar\u0131r ve operato\u0308r ile tesisine ilis\u0327kin bilgileri SKDM sicilinden siler. So\u0308z konusu operato\u0308r hakk\u0131ndaki bilgilerin art\u0131k dog\u0306ru olmad\u0131g\u0306\u0131n\u0131 tespit etmesi durumunda Komisyon, ilgili operato\u0308re dinlenme imka\u0302n\u0131 verdikten ve ilgili yetkili makamlara dan\u0131s\u0327t\u0131ktan sonra, bilgileri sicilden c\u0327\u0131kar\u0131r. Komisyon, bu tu\u0308r sicilden c\u0327\u0131karmalar konusunda yetkili makamlar\u0131 bilgilendirir.<\/p><p>BO\u0308LU\u0308M III<\/p><p>YETKI\u0307LI\u0307 MAKAMLAR<\/p><p>Madde 11<\/p><p>Yetkili makamlar<\/p><p>1. Her U\u0308ye Devlet, bu Tu\u0308zu\u0308k kapsam\u0131ndaki is\u0327lev ve go\u0308revleri yerine getirmek u\u0308zere yetkili makam\u0131 atar ve Komisyonu bu konuda bilgilendirir.<\/p><p>Komisyon, tu\u0308m yetkili makamlar\u0131n bir listesini U\u0308ye Devletlerin eris\u0327imine sunar ve so\u0308z konusu bilgileri Avrupa Birlig\u0306i Resmi\u0302 Gazetesi\u2019nde yay\u0131mlar ve so\u0308z konusu bilgileri SKDM sicilinde eris\u0327ime sunar.<\/p><p>2. Yetkili makamlar, bu Tu\u0308zu\u0308k kapsam\u0131ndaki is\u0327lev ve go\u0308revlerinin yerine getirilmesi ic\u0327in esas veya getirilmesiyle ilgili olan her tu\u0308rlu\u0308 bilgi al\u0131s\u0327veris\u0327inde bulunur.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 30\"><div class=\"layoutArea\"><div class=\"column\"><p>Madde 12<\/p><p>Komisyon<\/p><p>Komisyon, bu Tu\u0308zu\u0308k kapsam\u0131nda yu\u0308ru\u0308ttu\u0308g\u0306u\u0308 dig\u0306er go\u0308revlere ek olarak, yetkili makamlara bu Tu\u0308zu\u0308k kapsam\u0131ndaki is\u0327lev ve go\u0308revlerini yerine getirmelerinde yard\u0131mc\u0131 olur ve bu Tu\u0308zu\u0308k kapsam\u0131ndaki en iyi uygulamalar\u0131n paylas\u0327\u0131m\u0131n\u0131 destekleyerek, bu konuda k\u0131lavuz ilkeler yay\u0131mlayarak ve yetkili makamlar aras\u0131nda ve ayr\u0131ca yetkili makamlar ile Komisyon aras\u0131nda yeterli bilgi al\u0131s\u0327veris\u0327ini ve is\u0327 birlig\u0306ini tes\u0327vik ederek yetkili makamlar\u0131n faaliyetlerini koordine eder.<\/p><p>Madde 13<\/p><p>Meslek s\u0131rr\u0131 ve bilgilerin ac\u0327\u0131klanmas\u0131<\/p><p>1. Yetkili makam veya Komisyonun go\u0308revlerini yerine getirirken edindig\u0306i ve nitelig\u0306i gereg\u0306i gizli olan veya gizlilik esas\u0131nda verilen her tu\u0308rlu\u0308 bilgi meslek s\u0131rr\u0131 yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308 kapsam\u0131ndad\u0131r. Bu tu\u0308r bilgiler, bilgileri sag\u0306layan kis\u0327i veya makam\u0131n o\u0308nceden ac\u0327\u0131k izni olmaks\u0131z\u0131n ya da Birlik hukuku veya ulusal hukuka istinaden yetkili makam veya Komisyon taraf\u0131ndan ac\u0327\u0131klanmaz.<\/p><p>2. 1. paragrafa istisna olarak, yetkili makamlar ve Komisyon, kis\u0327ilerin bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klerine uyumunu ve gu\u0308mru\u0308k mevzuat\u0131n\u0131n uygulanmas\u0131n\u0131 temin etmek amac\u0131yla, bu bilgileri birbirleriyle, gu\u0308mru\u0308k makamlar\u0131yla, idari veya cezai yapt\u0131r\u0131mlardan sorumlu makamlarla ve Avrupa Savc\u0131l\u0131g\u0306\u0131 ile paylas\u0327abilir. Bu tu\u0308r paylas\u0327\u0131lan bilgiler mesleki s\u0131r kapsam\u0131ndad\u0131r ve Birlik hukuku veya ulusal hukuka istinaden olanlar haric\u0327 olmak u\u0308zere bas\u0327ka hic\u0327 bir kis\u0327i veya makama ac\u0327\u0131klanmaz.<\/p><p>Madde 14<\/p><p>SKDM sicili<\/p><p>1. Komisyon, yetkilendirilmis\u0327 SKDM beyan sahiplerinin SKDM sertifikalar\u0131na ilis\u0327kin verileri ic\u0327eren standart bir elektronik veri taban\u0131 bic\u0327iminde, yetkilendirilmis\u0327 SKDM beyan sahiplerinin SKDM sicilini tesis eder. Komisyon, SKDM sicilindeki bilgileri otomatik ve gerc\u0327ek zamanl\u0131 olarak gu\u0308mru\u0308k makamlar\u0131 ve yetkili makamlar\u0131n eris\u0327imine sunar.<\/p><p>2. 1. paragrafta at\u0131fta bulunulan SKDM sicili, as\u0327ag\u0306\u0131dakiler bas\u0327ta olmak u\u0308zere her bir yetkilendirilmis\u0327 SKDM beyan sahibi hakk\u0131nda bilgilerin bulundug\u0306u hesaplar\u0131 ic\u0327erir:<\/p><p>(a) yetkilendirilmis\u0327 SKDM beyan sahibinin ad\u0131, adresi ve iletis\u0327im bilgileri; (b) yetkilendirilmis\u0327 SKDM beyan sahibinin EORI numaras\u0131;<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 31\"><div class=\"layoutArea\"><div class=\"column\"><p>(c) SKDM hesap numaras\u0131;<\/p><p>(d) her bir yetkilendirilmis\u0327 SKDM beyan sahibi ic\u0327in SKDM sertifikalar\u0131n\u0131n kimlik numaras\u0131, sat\u0131s\u0327 fiyat\u0131, sat\u0131s\u0327 tarihi ve teslim, geri sat\u0131n al\u0131m veya iptal tarihi.<\/p><p>3. SKDM sicili; sicilin ayr\u0131 bir bo\u0308lu\u0308mu\u0308nde, 10(2) maddesi uyar\u0131nca tescil edilen u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerdeki operato\u0308rler ve tesisler hakk\u0131ndaki bilgileri ic\u0327erir.<\/p><p>4. U\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerdeki operato\u0308rlerin adlar\u0131, adresleri ve iletis\u0327im bilgileri ile u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerdeki tesislerin konumu haric\u0327 olmak u\u0308zere, 2 ve 3. paragraflarda at\u0131fta bulunulan SKDM sicilindeki bilgiler gizlidir. Bir operato\u0308r; ad\u0131, adresi ve iletis\u0327im bilgilerinin kamuoyuna ac\u0327\u0131k olmamas\u0131n\u0131 tercih edebilir. SKDM sicilindeki kamuya ac\u0327\u0131k bilgiler, Komisyon taraf\u0131ndan birlikte c\u0327al\u0131s\u0327abilir bir formatta eris\u0327ime sunulur.<\/p><p>5. Komisyon; I. Ekte listelenen mallar\u0131n her biri ic\u0327in, ithal edilen mallarda go\u0308mu\u0308lu\u0308 toplam emisyonlar\u0131 y\u0131ll\u0131k olarak yay\u0131mlar.<\/p><p>6. Komisyon; 15. maddede at\u0131fta bulunulan risk analizi, bu maddenin 2 ve 3. paragraflar\u0131nda at\u0131fta bulunulan bilgileri ic\u0327eren elektronik veri tabanlar\u0131, 16. maddede at\u0131fta bulunulan SKDM sicilindeki hesaplar\u0131n verileri, 20. maddede at\u0131fta bulunulan SKDM sertifikalar\u0131n\u0131n sat\u0131s\u0327\u0131, geri sat\u0131n al\u0131m\u0131 ve iptaline ilis\u0327kin bilgilerin SKDM siciline iletilmesi ve 25(3) maddesinde at\u0131fta bulunulan bilgilerin c\u0327apraz kontrolu\u0308 da\u0302hil olmak u\u0308zere, SKDM sicilinin altyap\u0131s\u0131 ve o\u0308zel su\u0308rec\u0327leri ile usullerine ilis\u0327kin uygulama tasarruflar\u0131n\u0131 kabul eder. So\u0308z konusu uygulama tasarruflar\u0131, 29(2) maddesinde at\u0131fta bulunulan inceleme usulu\u0308 uyar\u0131nca kabul edilir.<\/p><p>Madde 15<\/p><p>Risk analizi<\/p><p>1. Komisyon; SKDM sertifikalar\u0131n\u0131n sat\u0131n al\u0131nmas\u0131, elde tutulmas\u0131, teslim edilmesi, geri sat\u0131n al\u0131nmas\u0131 ve iptal edilmesinde herhangi bir usulsu\u0308zlu\u0308k olmamas\u0131n\u0131 temin etmek u\u0308zere 14. maddede at\u0131fta bulunulan SKDM sicilinde kay\u0131tl\u0131 veriler ve is\u0327lemler u\u0308zerinde risk esasl\u0131 kontroller gerc\u0327ekles\u0327tirir.<\/p><p>2. Komisyon, 1. paragraf kapsam\u0131nda gerc\u0327ekles\u0327tirilen kontroller sonucunda usulsu\u0308zlu\u0308k tespit etmesi halinde, tespit edilen usulsu\u0308zlu\u0308klerin du\u0308zeltilmesi amac\u0131yla daha fazla aras\u0327t\u0131rma yap\u0131lmas\u0131 ic\u0327in ilgili yetkili makamlar\u0131 bilgilendirir.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 32\"><div class=\"layoutArea\"><div class=\"column\"><p>Madde 16<\/p><p>SKDM sicilindeki hesaplar<\/p><p>1. Komisyon, her bir yetkilendirilmis\u0327 SKDM beyan sahibine benzersiz bir SKDM hesap numaras\u0131 atar.<\/p><p>2. Her bir yetkilendirilmis\u0327 SKDM beyan sahibine, SKDM sicilindeki hesab\u0131na eris\u0327me izni verilir.<\/p><p>3. Komisyon, 17(1) maddesinde at\u0131fta bulunulan yetki verilir verilmez hesab\u0131 olus\u0327turur ve yetkilendirilmis\u0327 SKDM beyan sahibini bu konuda bilgilendirir.<\/p><p>4. Yetkilendirilmis\u0327 SKDM beyan sahibinin ekonomik faaliyetini durdurmas\u0131 veya yetkisinin iptal edilmesi durumunda, Komisyon, yetkilendirilmis\u0327 SKDM beyan sahibinin bu Tu\u0308zu\u0308k kapsam\u0131ndaki tu\u0308m yu\u0308ku\u0308mlu\u0308lu\u0308klerini yerine getirmesi s\u0327art\u0131yla, so\u0308z konusu yetkilendirilmis\u0327 SKDM beyan sahibinin hesab\u0131n\u0131 kapat\u0131r.<\/p><p>Madde 17<\/p><p>Yetkilendirilme<\/p><p>1. 5. madde uyar\u0131nca yetkilendirilme bas\u0327vurusu yap\u0131ld\u0131g\u0306\u0131nda, bas\u0327vuran\u0131n yerles\u0327ik oldug\u0306u U\u0308ye Devlet\u2019teki yetkili makam, bu maddenin 2. paragraf\u0131nda belirtilen kriterlere uyulmas\u0131 s\u0327art\u0131yla, yetkilendirilmis\u0327 SKDM beyan sahibi statu\u0308su\u0308nu\u0308 verir. Yetkilendirilmis\u0327 SKDM beyan sahibi statu\u0308su\u0308 tu\u0308m U\u0308ye Devletlerde tan\u0131n\u0131r.<\/p><p>Yetkili makam, yetkilendirilmis\u0327 SKDM beyan sahibi statu\u0308su\u0308nu\u0308 vermeden o\u0308nce, SKDM sicili arac\u0131l\u0131g\u0306\u0131yla yetkilendirilme bas\u0327vurusu hakk\u0131nda bir istis\u0327are usulu\u0308 yu\u0308ru\u0308tu\u0308r. I\u0307stis\u0327are usulu\u0308, dig\u0306er U\u0308ye Devletlerdeki yetkili makamlar\u0131 ve Komisyonu ic\u0327erir ve 15 is\u0327 gu\u0308nu\u0308nu\u0308 gec\u0327mez.<\/p><p>2. Yetkilendirilmis\u0327 SKDM beyan sahibi statu\u0308su\u0308nu\u0308n verilmesine yo\u0308nelik kriterler as\u0327ag\u0306\u0131da yer almaktad\u0131r:<\/p><p>(a) bas\u0327vuru sahibi; gu\u0308mru\u0308k mevzuat\u0131, vergilendirme kurallar\u0131, piyasa bozucu eylemlere yo\u0308nelik kurallar\u0131 veya bu Tu\u0308zu\u0308k ile bu Tu\u0308zu\u0308k kapsam\u0131nda kabul edilen yetki devrine dayanan tasarruflar ve uygulama tasarruflar\u0131n\u0131n ciddi ihlaline veya mu\u0308kerrer ihlallerine kar\u0131s\u0327mam\u0131s\u0327t\u0131r ve o\u0308zellikle bas\u0327vuru sahibinin, bas\u0327vurudan o\u0308nceki bes\u0327 y\u0131l boyunca ekonomik faaliyetleriyle ilgili ag\u0306\u0131r suc\u0327 kayd\u0131 yoktur;<\/p><p>(b) bas\u0327vuru sahibi bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klerini yerine getirmesine yo\u0308nelik finansal ve operasyonel kapasitesini go\u0308sterir;<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 33\"><div class=\"layoutArea\"><div class=\"column\"><p>(c) bas\u0327vuru sahibi, bas\u0327vurunun yap\u0131ld\u0131g\u0306\u0131 U\u0308ye Devlet\u2019te yerles\u0327iktir ve<\/p><p>(d) (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k&#8217;u\u0308n 9. maddesi uyar\u0131nca bas\u0327vuru sahibine bir EORI numaras\u0131 atanm\u0131s\u0327t\u0131r.<\/p><p>3. Yetkili makam\u0131n, bu maddenin 2. paragraf\u0131nda belirtilen kriterlerin kars\u0327\u0131lanmad\u0131g\u0306\u0131n\u0131 tespit ettig\u0306i durumda veya bas\u0327vuru sahibinin 5(5) maddesinde listelenen bilgileri sag\u0306lamad\u0131g\u0306\u0131 durumda, yetkilendirilmis\u0327 SKDM beyan sahibi statu\u0308su\u0308nu\u0308n verilmesi reddedilir. Yetkilendirilmis\u0327 SKDM beyan sahibi statu\u0308su\u0308nu\u0308n reddedilmesine ilis\u0327kin bu tu\u0308r bir karar, ret gerekc\u0327elerini sag\u0306lar ve karara kars\u0327\u0131 bas\u0327vuru olas\u0131l\u0131g\u0306\u0131 hakk\u0131nda bilgi ic\u0327erir.<\/p><p>4. Yetkilendirilmis\u0327 SKDM beyan sahibi statu\u0308su\u0308nu\u0308 veren yetkili makam\u0131n karar\u0131, SKDM siciline kaydedilir ve as\u0327ag\u0306\u0131daki bilgileri ic\u0327erir:<\/p><p>(a) yetkilendirilmis\u0327 SKDM beyan sahibinin ad\u0131, adresi ve iletis\u0327im bilgileri; (b) yetkilendirilmis\u0327 SKDM beyan sahibinin EORI numaras\u0131;<\/p><p>(c) 16(1) maddesi uyar\u0131nca yetkilendirilmis\u0327 SKDM beyan sahibine atanan SKDM hesap numaras\u0131;<\/p><p>(d) bu maddenin 5. paragraf\u0131 uyar\u0131nca gerekli olan teminat.<\/p><p>5. Bu maddenin 2. paragraf\u0131n\u0131n (b) bendinde belirtilen kriterlere uymak amac\u0131yla, bas\u0327vuru sahibi, 5(1) maddesi uyar\u0131nca bas\u0327vurunun yap\u0131ld\u0131g\u0306\u0131 y\u0131ldan o\u0308nceki iki mali y\u0131l boyunca yerles\u0327ik deg\u0306ilse, yetkili makam bir teminat\u0131n sag\u0306lanmas\u0131n\u0131 gerekli k\u0131lar.<\/p><p>Yetkili makam; bu tu\u0308r bir teminat\u0131n miktar\u0131n\u0131, yetkilendirilmis\u0327 SKDM beyan sahibinin, 5(5) maddesinin (g) bendi uyar\u0131nca rapor edilen mallar\u0131n ithalat\u0131 ile ilgili olarak 22. madde uyar\u0131nca teslim etmesi gerekeceg\u0306i SKDM sertifikalar\u0131n\u0131n say\u0131s\u0131n\u0131n toplam deg\u0306eri olarak hesaplanan miktarda sabitler. Sag\u0306lanan teminat, Birlik ic\u0327inde faaliyet go\u0308steren bir finans kurulus\u0327u taraf\u0131ndan ilk talepte o\u0308denecek bir banka teminat\u0131 veya es\u0327deg\u0306er gu\u0308vence sag\u0306layan bas\u0327ka bir teminat s\u0327eklindedir.<\/p><p>6. Yetkili makam\u0131n, sag\u0306lanan teminat\u0131n yetkilendirilmis\u0327 SKDM beyan sahibinin bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klerini yerine getirmesi ic\u0327in finansal ve operasyonel kapasite sag\u0306lamad\u0131g\u0306\u0131n\u0131 veya art\u0131k sag\u0306lamaya yeterli olmad\u0131g\u0306\u0131n\u0131 tespit etmesi durumunda, yetkili makam, yetkilendirilmis\u0327 SKDM beyan sahibinden 5. paragraf uyar\u0131nca ek bir teminat sag\u0306lama veya ilk teminat\u0131 yeni bir teminat ile deg\u0306is\u0327tirme aras\u0131nda sec\u0327im yapmas\u0131n\u0131 ister.<\/p><p>7. Yetkili makam, teminat\u0131, yetkilendirilmis\u0327 SKDM beyan sahibinin 22. madde uyar\u0131nca SKDM sertifikalar\u0131n\u0131 teslim ettig\u0306i ikinci y\u0131l\u0131n 31 May\u0131s\u2019\u0131ndan hemen sonra serbest b\u0131rak\u0131r.<\/p><p>8. Yetkili makam, as\u0327ag\u0306\u0131daki durumlarda yetkilendirilmis\u0327 SKDM beyan sahibi statu\u0308su\u0308nu\u0308 iptal eder:<\/p><p>(a) yetkilendirilmis\u0327 SKDM beyan sahibi bir iptal talebinde bulunur veya<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 34\"><div class=\"layoutArea\"><div class=\"column\"><p>(b) yetkilendirilmis\u0327 SKDM beyan\u0131 sahibi, bu maddenin 2 veya 6. paragraf\u0131nda belirtilen kriterleri art\u0131k kars\u0327\u0131lamaz veya 22(1) maddesinde at\u0131fta bulunulan SKDM sertifikalar\u0131n\u0131 teslim etme yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308nu\u0308n veya 22(2) maddesinde at\u0131fta bulunulan her bir c\u0327eyreg\u0306in sonunda SKDM sicilindeki hesab\u0131nda yeterli say\u0131da SKDM sertifikas\u0131 temin etme yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308nu\u0308n ciddi veya tekrarlanan bir ihlaline kar\u0131s\u0327m\u0131s\u0327t\u0131r.<\/p><p>Yetkili makam, yetkilendirilmis\u0327 SKDM beyan sahibinin statu\u0308su\u0308nu\u0308 iptal etmeden o\u0308nce, yetkilendirilmis\u0327 SKDM beyan sahibine dinlenme imka\u0302n\u0131 tan\u0131r ve bu tu\u0308r bir statu\u0308nu\u0308n olas\u0131 iptali konusunda bir istis\u0327are usulu\u0308 yu\u0308ru\u0308tu\u0308r. Dig\u0306er U\u0308ye Devletlerdeki yetkili makamlar ve Komisyonu istis\u0327are usulu\u0308nde yer al\u0131r ve so\u0308z konusu usul 15 is\u0327 gu\u0308nu\u0308nu\u0308 gec\u0327mez.<\/p><p>Herhangi bir iptal karar\u0131, karar\u0131n gerekc\u0327elerini ve ayr\u0131ca karara kars\u0327\u0131 bas\u0327vuru hakk\u0131na ilis\u0327kin bilgileri ic\u0327erir.<\/p><p>9. Yetkili makam, SKDM siciline as\u0327ag\u0306\u0131dakilerle ilgili bilgileri kaydeder:<br \/>(a) yetkilendirilme bas\u0327vurusu 3. paragraf uyar\u0131nca reddedilen bas\u0327vuru sahipleri ve<br \/>(b) yetkilendirilmis\u0327 SKDM beyan sahibi statu\u0308su\u0308 8. paragraf uyar\u0131nca iptal edilen kis\u0327iler.<br \/>10. Komisyon, uygulama tasarruflar\u0131 arac\u0131l\u0131g\u0306\u0131yla, as\u0327ag\u0306\u0131dakilere yo\u0308nelik kos\u0327ullar\u0131 kabul eder:<\/p><p>(a) bu maddenin 2. paragraf\u0131n\u0131n (a) bendi kapsam\u0131nda ciddi bir ihlale veya mu\u0308kerrer ihlallere kar\u0131s\u0327mam\u0131s\u0327 olma kriteri da\u0302hil olmak u\u0308zere, bu maddenin 2. paragraf\u0131nda at\u0131fta bulunulan kriterlerin uygulanmas\u0131;<\/p><p>(b) bu maddenin 5, 6 ve 7. paragraflar\u0131nda at\u0131fta bulunulan teminat\u0131n uygulanmas\u0131;<\/p><p>(c) bu maddenin 8. paragraf\u0131nda at\u0131fta bulunulan ciddi veya mu\u0308kerrer ihlal kriterlerinin uygulanmas\u0131;<\/p><p>(d) bu maddenin 8. paragraf\u0131nda at\u0131fta bulunulan yetkilendirilmis\u0327 SKDM beyan sahibi statu\u0308su\u0308nu\u0308n iptalinin sonuc\u0327lar\u0131 ve<\/p><p>(e) bu maddenin 1 ve 8. paragraflar\u0131nda at\u0131fta bulunulan istis\u0327are usulu\u0308nu\u0308n belirli son tarihleri ve format\u0131.<\/p><p>Birinci alt paragrafta at\u0131fta bulunulan uygulama tasarruflar\u0131, 29(2) maddesinde at\u0131fta bulunulan inceleme usulu\u0308 uyar\u0131nca kabul edilir.<\/p><p>Madde 18<\/p><p>Dog\u0306rulay\u0131c\u0131lar\u0131n akreditasyonu<\/p><p>1. I\u0307lgili bir faaliyet grubu ic\u0327in (AB) 2018\/2067 say\u0131l\u0131 Uygulama Tu\u0308zu\u0308g\u0306u\u0308 uyar\u0131nca akredite edilen bir kis\u0327i, bu Tu\u0308zu\u0308k\u2019u\u0308n amac\u0327lar\u0131 dog\u0306rultusunda akredite bir dog\u0306rulay\u0131c\u0131d\u0131r. Komisyon; akredite bir dog\u0306rulay\u0131c\u0131n\u0131n bu Tu\u0308zu\u0308k\u2019u\u0308n amac\u0327lar\u0131 bak\u0131m\u0131ndan dog\u0306rulamalar\u0131 gerc\u0327ekles\u0327tirmek ic\u0327in gerekli olan niteliklerinin, (AB) 2018\/2067 say\u0131l\u0131 Uygulama Tu\u0308zu\u0308g\u0306u\u0308\u2019nu\u0308n I. Ekinde listelenen ve akreditasyon sertifikas\u0131nda belirtilen ilgili faaliyet grubuyla uyumlu hale<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 35\"><div class=\"layoutArea\"><div class=\"column\"><p>getirilmesini sag\u0306layarak ilgili faaliyet gruplar\u0131n\u0131 tan\u0131mlamak ic\u0327in uygulama tasarruflar\u0131n\u0131 kabul etme yetkisine sahiptir. So\u0308z konusu uygulama tasarruflar\u0131, bu Tu\u0308zu\u0308k\u2019u\u0308n 29(2) maddesinde at\u0131fta bulunulan inceleme usulu\u0308 uyar\u0131nca kabul edilir.<\/p><p>2. Ulusal akreditasyon kurumu; kendisine sunulan doku\u0308mantasyona dayanarak, bir kis\u0327inin, 8 ve 10. maddeler uyar\u0131nca go\u0308mu\u0308lu\u0308 emisyonlar\u0131n dog\u0306rulanmas\u0131 go\u0308revlerini yerine getirirken, VI. Ekte at\u0131fta bulunulan dog\u0306rulama ilkelerini uygulama kapasitesine sahip oldug\u0306unu du\u0308s\u0327u\u0308ndu\u0308g\u0306u\u0308 durumlarda, so\u0308z konusu kis\u0327iyi bu Tu\u0308zu\u0308k\u2019u\u0308n amac\u0327lar\u0131 dog\u0306rultusunda talep u\u0308zerine dog\u0306rulay\u0131c\u0131 olarak akredite edebilir.<\/p><p>3. Komisyon; bu maddenin 2. paragraf\u0131nda at\u0131fta bulunulan akreditasyonun verilmesi, akredite dog\u0306rulay\u0131c\u0131lar\u0131n kontrolu\u0308 ve go\u0308zetimi, akreditasyonun geri al\u0131nmas\u0131 ve akreditasyon kurumlar\u0131n\u0131n kars\u0327\u0131l\u0131kl\u0131 tan\u0131nmas\u0131 ve akran deg\u0306erlendirmesine yo\u0308nelik kos\u0327ullar\u0131 belirleyerek bu Tu\u0308zu\u0308k\u2019e ilavede bulunmak amac\u0131yla, 28. madde uyar\u0131nca yetki devrine dayanan tasarruflar\u0131 kabul etme yetkisine sahiptir.<\/p><p>Madde 19<\/p><p>SKDM beyanlar\u0131n\u0131n go\u0308zden gec\u0327irilmesi<\/p><p>1. Komisyon, SKDM beyanlar\u0131n\u0131n go\u0308zden gec\u0327irilmesinde go\u0308zetim rolu\u0308ne sahiptir.<\/p><p>2. Komisyon; SKDM beyanlar\u0131n\u0131n verilmis\u0327 olmas\u0131 gereken y\u0131l\u0131 takip eden do\u0308rdu\u0308ncu\u0308 y\u0131l ile biten su\u0308re ic\u0327inde, bir go\u0308zden gec\u0327irme stratejisi uyar\u0131nca, risk fakto\u0308rleri da\u0302hil olmak u\u0308zere SKDM beyanlar\u0131n\u0131 go\u0308zden gec\u0327irebilir.<\/p><p>Go\u0308zden gec\u0327irme, SKDM beyan\u0131nda ve dog\u0306rulama raporlar\u0131nda sag\u0306lanan bilgilerin, gu\u0308mru\u0308k makamlar\u0131 taraf\u0131ndan 25. madde uyar\u0131nca iletilen bilgiler ve ilgili dig\u0306er kan\u0131tlar ile yetkilendirilmis\u0327 SKDM beyan sahibinin tesislerinde yap\u0131lanlar da\u0302hil olmak u\u0308zere gerekli go\u0308ru\u0308len denetimler esas\u0131nda dog\u0306rulanmas\u0131n\u0131 ic\u0327erebilir.<\/p><p>Komisyon; go\u0308zden gec\u0327irmenin bas\u0327lat\u0131lmas\u0131n\u0131 ve sonuc\u0327lar\u0131n\u0131, SKDM sicili arac\u0131l\u0131g\u0306\u0131yla, SKDM beyan sahibinin yerles\u0327ik oldug\u0306u U\u0308ye Devlet\u2019in yetkili makam\u0131na iletir.<\/p><p>Yetkilendirilmis\u0327 SKDM beyan sahibinin yerles\u0327ik oldug\u0306u U\u0308ye Devlet\u2019in yetkili makam\u0131, bu paragraf\u0131n birinci alt paragraf\u0131nda at\u0131fta bulunulan su\u0308re ic\u0327inde bir SKDM beyan\u0131n\u0131 da go\u0308zden gec\u0327irebilir. Yetkili makam; go\u0308zden gec\u0327irmenin bas\u0327lat\u0131lmas\u0131n\u0131 ve sonuc\u0327lar\u0131n\u0131 SKDM sicili arac\u0131l\u0131g\u0306\u0131yla Komisyona iletir.<\/p><p>3. Komisyon; SKDM sicilinde yer alan bilgileri, gu\u0308mru\u0308k makamlar\u0131 taraf\u0131ndan iletilen verileri ve 15(2) maddesi ve 25. madde uyar\u0131nca gerc\u0327ekles\u0327tirilen kontroller da\u0302hil olmak u\u0308zere, dig\u0306er ilgili bilgi kaynaklar\u0131n\u0131 dikkate alarak, belirli risk fakto\u0308rleri ve dikkat edilmesi gereken noktalar\u0131<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 36\"><div class=\"layoutArea\"><div class=\"column\"><p>SKDM\u2019nin Birlik du\u0308zeyinde uygulanmas\u0131na ilis\u0327kin risk analizi esas\u0131nda periyodik olarak belirler.<\/p><p>Komisyon ayr\u0131ca hileli faaliyetler ve 26. madde uyar\u0131nca o\u0308ngo\u0308ru\u0308len cezalar hakk\u0131nda yetkili makamlarla bilgi al\u0131s\u0327veris\u0327ini kolaylas\u0327t\u0131r\u0131r.<\/p><p>4. Yetkilendirilmis\u0327 bir SKDM beyan sahibinin 6. madde uyar\u0131nca bir SKDM beyan\u0131 sunmad\u0131g\u0306\u0131 durumda veya Komisyonun, bu maddenin 2. paragraf\u0131 uyar\u0131nca yapt\u0131g\u0306\u0131 go\u0308zden gec\u0327irmeyi temel alarak, beyan edilen SKDM sertifika say\u0131s\u0131n\u0131n yanl\u0131s\u0327 oldug\u0306unu du\u0308s\u0327u\u0308ndu\u0308g\u0306u\u0308 durumda, Komisyon, elindeki bilgileri temel alarak, so\u0308z konusu yetkilendirilmis\u0327 SKDM beyan sahibinin bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klerini deg\u0306erlendirir. Komisyon; en gec\u0327 SKDM beyan\u0131n\u0131n sunulmas\u0131 gereken y\u0131l\u0131 takip eden y\u0131l\u0131n 31 Aral\u0131k\u2019\u0131na kadar veya en gec\u0327, uygun oldug\u0306u durumda, yanl\u0131s\u0327 SKDM beyan\u0131n\u0131n sunuldug\u0306u y\u0131l\u0131 takip eden do\u0308rdu\u0308ncu\u0308 y\u0131l\u0131n 31 Aral\u0131k\u2019\u0131na kadar teslim edilmis\u0327 olmas\u0131 gereken SKDM sertifikalar\u0131n\u0131n toplam say\u0131s\u0131na ilis\u0327kin bir o\u0308n hesaplama yapar. Komisyon; go\u0308sterge nitelig\u0306inde olmas\u0131 amac\u0131yla ve yetkilendirilmis\u0327 SKDM beyan sahibinin yerles\u0327ik oldug\u0306u U\u0308ye Devlet\u2019in yetkili makam\u0131 taraf\u0131ndan yap\u0131lan kesin hesaplamaya halel getirmeksizin, bu tu\u0308r bir o\u0308n hesaplamay\u0131 yetkili makamlara sag\u0306lar.<\/p><p>5. Yetkili makam\u0131n, teslim edilecek SKDM sertifikalar\u0131n\u0131n beyan edilen say\u0131s\u0131n\u0131n yanl\u0131s\u0327 oldug\u0306u veya 6. madde uyar\u0131nca hic\u0327bir SKDM beyan\u0131n\u0131n sunulmad\u0131g\u0306\u0131 sonucuna varmas\u0131 durumunda, yetkili makam, Komisyon taraf\u0131ndan sunulan bilgileri dikkate alarak, yetkilendirilmis\u0327 SKDM beyan sahibi taraf\u0131ndan teslim edilmis\u0327 olmas\u0131 gereken SKDM sertifikas\u0131 say\u0131s\u0131n\u0131 belirler.<\/p><p>Yetkili makam, belirlenen SKDM sertifikalar\u0131n\u0131n say\u0131s\u0131na ilis\u0327kin karar\u0131n\u0131 yetkilendirilmis\u0327 SKDM beyan sahibine bildirir ve yetkilendirilmis\u0327 SKDM beyan sahibinin ek SKDM sertifikalar\u0131n\u0131 bir ay ic\u0327inde teslim etmesini talep eder.<\/p><p>Yetkili makam\u0131n karar\u0131, karar\u0131n gerekc\u0327elerini ve ayr\u0131ca karara kars\u0327\u0131 bas\u0327vuru hakk\u0131na ilis\u0327kin bilgileri ic\u0327erir. Karar ayr\u0131ca SKDM sicili arac\u0131l\u0131g\u0306\u0131yla da iletilir.<\/p><p>Yetkili makam\u0131n, bu maddenin 2 ve 4. paragraflar\u0131 uyar\u0131nca Komisyondan o\u0308n hesaplamay\u0131 ald\u0131ktan sonra herhangi bir is\u0327lem yap\u0131lmamas\u0131na karar vermesi durumunda, yetkili makam, SKDM sicili arac\u0131l\u0131g\u0306\u0131yla Komisyonu buna go\u0308re bilgilendirir.<\/p><p>6. Yetkili makam\u0131n, teslim edilen SKDM sertifikalar\u0131n\u0131n say\u0131s\u0131n\u0131n, teslim edilmesi gereken say\u0131y\u0131 as\u0327t\u0131g\u0306\u0131 sonucuna varmas\u0131 durumunda, yetkili makam gecikmeden Komisyonu bilgilendirir. Fazladan teslim edilen SKDM sertifikalar\u0131 23. madde uyar\u0131nca geri sat\u0131n al\u0131n\u0131r.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 37\"><div class=\"layoutArea\"><div class=\"column\"><p>BO\u0308LU\u0308M IV<\/p><p>SKDM SERTI\u0307FI\u0307KALARI<\/p><p>Madde 20<\/p><p>SKDM sertifikalar\u0131n\u0131n sat\u0131s\u0327\u0131<\/p><p>1. Bir U\u0308ye Devlet, SKDM sertifikalar\u0131n\u0131 ortak bir merkezi platformda, so\u0308z konusu U\u0308ye Devlet\u2019te yerles\u0327ik yetkilendirilmis\u0327 SKDM beyan sahiplerine satar.<\/p><p>2. Komisyon; Komisyon ve U\u0308ye Devletler aras\u0131ndaki ortak bir sat\u0131n alma usulu\u0308nu\u0308 takiben ortak merkezi platformu tesis eder ve yo\u0308netir.<\/p><p>Komisyon ve yetkili makamlar, ortak merkezi platformdaki bilgilere eris\u0327ebilir.<\/p><p>3. SKDM sertifikalar\u0131n\u0131n ortak merkezi platformda sat\u0131s\u0327\u0131, geri sat\u0131n al\u0131m\u0131 ve iptaline ilis\u0327kin bilgiler her is\u0327gu\u0308nu\u0308 sonunda SKDM siciline aktar\u0131l\u0131r.<\/p><p>4. SKDM sertifikalar\u0131, yetkilendirilmis\u0327 SKDM beyan sahiplerine 21. madde uyar\u0131nca hesaplanan fiyat u\u0308zerinden sat\u0131l\u0131r.<\/p><p>5. Komisyon, olus\u0327turulmas\u0131n\u0131 takiben her bir SKDM sertifikas\u0131na benzersiz bir kimlik numaras\u0131 atanmas\u0131n\u0131 temin eder. Komisyon, SKDM sertifikas\u0131n\u0131n benzersiz kimlik numaras\u0131 ile fiyat\u0131n\u0131 ve sat\u0131s\u0327 tarihini SKDM sicilinde so\u0308z konusu sertifikay\u0131 sat\u0131n alan yetkilendirilmis\u0327 SKDM beyan sahibinin hesab\u0131na kaydeder.<\/p><p>6. Komisyon; (AB) 1031\/2010 say\u0131l\u0131 Komisyon Tu\u0308zu\u0308g\u0306u\u030826 usulleriyle tutarl\u0131l\u0131k sag\u0306lama amac\u0131yla, SKDM sertifikalar\u0131n\u0131n sat\u0131s\u0327\u0131 ve geri sat\u0131n al\u0131m\u0131n\u0131n yo\u0308netimi ile ilgili zamanlamay\u0131, idareyi ve dig\u0306er hususlar\u0131 daha fazla ayr\u0131nt\u0131land\u0131rarak, 28. madde uyar\u0131nca bu Tu\u0308zu\u0308k\u2019e ilavede bulunan yetki devrine dayanan tasarruflar\u0131 kabul eder.<\/p><p>26 Birlik ic\u0327inde bir sera gaz\u0131 emisyonu tahsisat\u0131 ticareti sistemini tesis eden 2003\/87\/AT say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Direktifi uyar\u0131nca sera gaz\u0131 emisyon tahsisatlar\u0131n\u0131n ac\u0327\u0131k art\u0131rmaya c\u0327\u0131kar\u0131lmas\u0131n\u0131n zamanlamas\u0131, idaresi ve dig\u0306er vec\u0327heleri hakk\u0131nda 12 Kas\u0131m 2010 tarihli ve (AB) 1031\/2010 say\u0131l\u0131 Komisyon Tu\u0308zu\u0308g\u0306u\u0308 (ABRG L 302, 18.11.2010, s. 1).<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 38\"><div class=\"layoutArea\"><div class=\"column\"><p>Madde 21<\/p><p>SKDM sertifikalar\u0131n\u0131n fiyat\u0131<\/p><p>1. Komisyon, her bir takvim haftas\u0131 ic\u0327in, (AB) 1031\/2010 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019te belirtilen usuller uyar\u0131nca, SKDM sertifikalar\u0131n\u0131n fiyat\u0131n\u0131, AB ETS tahsisatlar\u0131n\u0131n ac\u0327\u0131k art\u0131rma platformundaki kapan\u0131s\u0327 fiyatlar\u0131n\u0131n ortalamas\u0131 olarak hesaplar.<\/p><p>Ac\u0327\u0131k art\u0131rma platformunda herhangi bir ac\u0327\u0131k art\u0131rman\u0131n planlanmad\u0131g\u0306\u0131 so\u0308z konusu takvim haftalar\u0131 ic\u0327in, SKDM sertifikalar\u0131n\u0131n fiyat\u0131, ac\u0327\u0131k art\u0131rma platformunda ac\u0327\u0131k art\u0131rmalar\u0131n yap\u0131ld\u0131g\u0306\u0131 son haftan\u0131n AB ETS tahsisatlar\u0131n\u0131n kapan\u0131s\u0327 fiyatlar\u0131n\u0131n ortalamas\u0131d\u0131r.<\/p><p>2. Komisyon, 1. paragraf\u0131n ikinci alt paragraf\u0131nda at\u0131fta bulunuldug\u0306u s\u0327ekilde, ortalama fiyat\u0131, takip eden takvim haftas\u0131n\u0131n ilk is\u0327 gu\u0308nu\u0308nde internet sitesinde veya uygun bas\u0327ka bir s\u0327ekilde yay\u0131mlar. Bu fiyat, yay\u0131m\u0131n\u0131 takip eden ilk is\u0327 gu\u0308nu\u0308nden takip eden takvim haftas\u0131n\u0131n ilk is\u0327 gu\u0308nu\u0308ne kadar uygulan\u0131r.<\/p><p>3. Komisyon; SKDM sertifikalar\u0131n\u0131n ortalama fiyat\u0131n\u0131 hesaplamak ic\u0327in bu maddenin 1. paragraf\u0131nda o\u0308ngo\u0308ru\u0308len metodolojinin uygulanmas\u0131 hakk\u0131nda uygulama tasarruflar\u0131n\u0131 ve so\u0308z konusu fiyat\u0131n yay\u0131mlanmas\u0131na ilis\u0327kin uygulamaya yo\u0308nelik du\u0308zenlemeleri kabul etme yetkisine sahiptir. So\u0308z konusu uygulama tasarruflar\u0131, 29(2) maddesinde at\u0131fta bulunulan inceleme usulu\u0308 uyar\u0131nca kabul edilir.<\/p><p>Madde 22<\/p><p>SKDM sertifikalar\u0131n\u0131n teslim edilmesi<\/p><p>1.Yetkilendirilmis\u0327 SKDM beyan sahibi, teslimden o\u0308nceki takvim y\u0131l\u0131 ic\u0327in 6(2) maddesi uyar\u0131nca beyan edilen ve 8. madde uyar\u0131nca dog\u0306rulanan go\u0308mu\u0308lu\u0308 emisyonlara kars\u0327\u0131l\u0131k gelen bir dizi SKDM sertifikas\u0131n\u0131 SKDM sicili arac\u0131l\u0131g\u0306\u0131yla her y\u0131l\u0131n 31 May\u0131s\u0131&#8217;na kadar ve 2026 ic\u0327in ilk kez 2027&#8217;de teslim eder. Komisyon, teslim edilen SKDM sertifikalar\u0131n\u0131 SKDM sicilinden kald\u0131r\u0131r. Yetkilendirilmis\u0327 SKDM beyan sahibi, gerekli say\u0131da SKDM sertifikas\u0131n\u0131n SKDM sicilindeki hesab\u0131nda mevcut olmas\u0131n\u0131 sag\u0306lar.<\/p><p>2. Yetkilendirilmis\u0327 SKDM beyan sahibi, her u\u0308c\u0327 ayl\u0131k do\u0308nemin sonunda SKDM sicilinde hesab\u0131ndaki SKDM sertifikalar\u0131n\u0131n say\u0131s\u0131n\u0131n, IV. Ekte belirtilen yo\u0308ntemler uyar\u0131nca varsay\u0131lan deg\u0306erler referans al\u0131narak belirlenen takvim y\u0131l\u0131 bas\u0327\u0131ndan itibaren ithal ettig\u0306i tu\u0308m mallardaki go\u0308mu\u0308lu\u0308 emisyonlar\u0131n en az %80&#8217;ine tekabu\u0308l etmesini temin eder.<\/p><p>3. Komisyonun, yetkilendirilmis\u0327 bir SKDM beyan sahibinin hesab\u0131ndaki SKDM sertifikalar\u0131n\u0131n say\u0131s\u0131n\u0131n 2. paragraf uyar\u0131nca yu\u0308ku\u0308mlu\u0308lu\u0308klere uymad\u0131g\u0306\u0131n\u0131 tespit etmesi durumunda, Komisyon,<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 39\"><div class=\"layoutArea\"><div class=\"column\"><p>yetkilendirilmis\u0327 SKDM beyan sahibinin yerles\u0327ik oldug\u0306u U\u0308ye Devlet\u2019in yetkili makam\u0131n\u0131 SKDM sicili arac\u0131l\u0131g\u0306\u0131yla bilgilendirir.<\/p><p>Yetkili makam, bu bildirimden itibaren bir ay ic\u0327inde, yetkilendirilmis\u0327 SKDM beyan sahibine, hesab\u0131nda yeterli say\u0131da SKDM sertifikas\u0131 bulundurmas\u0131 gerektig\u0306ini bildirir.<\/p><p>Yetkili makam, yetkilendirilmis\u0327 SKDM beyan sahibine yap\u0131lan bildirimi ve yetkilendirilmis\u0327 SKDM beyan sahibinin yan\u0131t\u0131n\u0131 SKDM siciline kaydeder.<\/p><p>Madde 23<\/p><p>SKDM sertifikalar\u0131n\u0131n geri sat\u0131n al\u0131nmas\u0131<\/p><p>1. Yetkilendirilmis\u0327 bir SKDM beyan sahibinin bu tu\u0308r bir talepte bulunmas\u0131 durumunda, yetkilendirilmis\u0327 SKDM beyan sahibinin yerles\u0327ik oldug\u0306u U\u0308ye Devlet, 22. madde uyar\u0131nca sertifikalar\u0131n teslim edilmesinden sonra SKDM sicilinde beyan sahibinin hesab\u0131nda kalan fazla SKDM sertifikalar\u0131n\u0131 geri sat\u0131n al\u0131r.<\/p><p>Komisyon, fazla SKDM sertifikalar\u0131n\u0131, yetkilendirilmis\u0327 SKDM beyan sahibinin yerles\u0327ik oldug\u0306u U\u0308ye Devlet ad\u0131na, 20. maddede at\u0131fta bulunulan ortak merkezi platform arac\u0131l\u0131g\u0306\u0131yla geri sat\u0131n al\u0131r. Yetkilendirilmis\u0327 SKDM beyan sahibi, geri al\u0131m talebini, SKDM sertifikalar\u0131n\u0131n teslim edildig\u0306i her y\u0131l\u0131n 30 Haziran\u0131\u2019na kadar sunar.<\/p><p>2. 1. paragrafta belirtilen geri sat\u0131n al\u0131ma tabi sertifikalar\u0131n say\u0131s\u0131, yetkilendirilmis\u0327 SKDM beyan sahibi taraf\u0131ndan bir o\u0308nceki takvim y\u0131l\u0131nda sat\u0131n al\u0131nan toplam SKDM sertifikalar\u0131n\u0131n u\u0308c\u0327te biri ile s\u0131n\u0131rl\u0131d\u0131r.<\/p><p>3. Her bir SKDM sertifikas\u0131 ic\u0327in geri sat\u0131n al\u0131m fiyat\u0131, yetkilendirilmis\u0327 SKDM beyan\u0131 sahibi taraf\u0131ndan sat\u0131n alma s\u0131ras\u0131nda so\u0308z konusu sertifika ic\u0327in o\u0308denen fiyatt\u0131r.<\/p><p>Madde 24<\/p><p>SKDM sertifikalar\u0131n\u0131n iptali<\/p><p>Komisyon, her y\u0131l\u0131n 1 Temmuzu&#8217;nda, bir o\u0308nceki takvim y\u0131l\u0131ndan o\u0308nceki y\u0131l ic\u0327inde sat\u0131n al\u0131nan ve SKDM sicilinde yetkilendirilmis\u0327 bir SKDM beyan sahibinin hesab\u0131nda kalan tu\u0308m SKDM sertifikalar\u0131n\u0131 iptal eder. So\u0308z konusu SKDM sertifikalar\u0131 herhangi bir tazminat o\u0308denmeksizin iptal edilir.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 40\"><div class=\"layoutArea\"><div class=\"column\"><p>Teslim edilecek SKDM sertifikalar\u0131n\u0131n say\u0131s\u0131na bir U\u0308ye Devlet\u2019te devam etmekte olan bir ihtilafta itiraz edildig\u0306i durumda, Komisyon, SKDM sertifikalar\u0131n\u0131n iptalini ihtilafl\u0131 miktara kars\u0327\u0131l\u0131k gelen o\u0308lc\u0327u\u0308de ask\u0131ya al\u0131r. Yetkilendirilmis\u0327 SKDM beyan sahibinin yerles\u0327ik oldug\u0306u U\u0308ye Devlet\u2019in yetkili makam\u0131, ilgili herhangi bir bilgiyi gecikmeksizin Komisyona iletir.<\/p><p>BO\u0308LU\u0308M V<\/p><p>MALLARIN I\u0307THALATINA UYGULANAN KURALLAR<\/p><p>Madde 25<\/p><p>Mallar\u0131n ithalat\u0131na uygulanan kurallar<\/p><p>1. Gu\u0308mru\u0308k makamlar\u0131, yetkilendirilmis\u0327 SKDM beyan sahibi d\u0131s\u0327\u0131nda hic\u0327bir kis\u0327inin mal ithalat\u0131na izin vermez.<\/p><p>2. Gu\u0308mru\u0308k makamlar\u0131, o\u0308zellikle (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 56(5) maddesi uyar\u0131nca tesis edilen go\u0308zetim mekanizmas\u0131 arac\u0131l\u0131g\u0306\u0131yla, ithalat ic\u0327in beyan edilen mallara ilis\u0327kin o\u0308zel bilgileri Komisyona periyodik ve otomatik olarak iletir. So\u0308z konusu bilgiler; yetkilendirilmis\u0327 SKDM beyan sahibinin EORI numaras\u0131n\u0131 ve SKDM hesap numaras\u0131n\u0131, mallar\u0131n sekiz haneli CN kodunu, miktar\u0131n\u0131, mens\u0327e u\u0308lkesini, gu\u0308mru\u0308k beyannamesinin tarihini ve gu\u0308mru\u0308k usulu\u0308nu\u0308 ic\u0327erir.<\/p><p>3. Komisyon; bu maddenin 2. paragraf\u0131nda at\u0131fta bulunulan bilgileri yetkilendirilmis\u0327 SKDM beyan sahibinin yerles\u0327ik oldug\u0306u U\u0308ye Devlet\u2019in yetkili makam\u0131na iletir ve her bir SKDM beyan sahibi ic\u0327in, so\u0308z konusu bilgileri 14. madde uyar\u0131nca SKDM sicilindeki verilerle c\u0327apraz olarak kontrol eder.<\/p><p>4. Gu\u0308mru\u0308k makamlar\u0131, (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 12(1) maddesi uyar\u0131nca, gu\u0308mru\u0308k makamlar\u0131 taraf\u0131ndan go\u0308revlerini yerine getirirken edinilen veya gu\u0308mru\u0308k makamlar\u0131na gizlilik esas\u0131nda sag\u0306lanan gizli bilgileri, Komisyona ve yetkilendirilmis\u0327 SKDM beyan sahibi statu\u0308su\u0308nu\u0308 veren U\u0308ye Devlet\u2019in yetkili makam\u0131na iletebilir.<\/p><p>5. (AT) 515\/97 say\u0131l\u0131 Tu\u0308zu\u0308k, gerekli deg\u0306is\u0327iklikler yap\u0131lm\u0131s\u0327 olarak, bu Tu\u0308zu\u0308k\u2019e uygulan\u0131r.<\/p><p>6. Komisyon, bu maddenin 2. paragraf\u0131 uyar\u0131nca bilgilerin kapsam\u0131n\u0131 ve so\u0308z konusu bilgilerin iletilmesiyle ilgili do\u0308nemi, zamanlamay\u0131 ve arac\u0327lar\u0131 tan\u0131mlayan uygulama tasarruflar\u0131n\u0131 kabul etme yetkisine sahiptir. So\u0308z konusu uygulama tasarruflar\u0131, 29(2) maddesinde at\u0131fta bulunulan inceleme usulu\u0308 uyar\u0131nca kabul edilir.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 41\"><div class=\"layoutArea\"><div class=\"column\"><p>BO\u0308LU\u0308M VI<\/p><p>UYGULAMA<\/p><p>Madde 26<\/p><p>Yapt\u0131r\u0131mlar<\/p><p>1. Her y\u0131l\u0131n 31 May\u0131s\u2019\u0131na kadar, bir o\u0308nceki takvim y\u0131l\u0131nda ithal edilen mallardaki go\u0308mu\u0308lu\u0308 emisyonlara kars\u0327\u0131l\u0131k gelen say\u0131da SKDM sertifikas\u0131n\u0131 teslim etmeyen yetkilendirilmis\u0327 SKDM beyan sahibi, para cezas\u0131 o\u0308demekle yu\u0308ku\u0308mlu\u0308du\u0308r. So\u0308z konusu para cezas\u0131, 2003\/87\/AT say\u0131l\u0131 Direktif\u2019in 16(3) maddesinde belirtilen fazla emisyon para cezas\u0131 ile ayn\u0131d\u0131r ve so\u0308z konusu Direktif\u2019in, mallar\u0131n ithal edildig\u0306i y\u0131lda uygulanan 16(4) maddesi uyar\u0131nca art\u0131r\u0131l\u0131r. Bu tu\u0308r bir para cezas\u0131, yetkilendirilmis\u0327 SKDM beyan sahibinin teslim etmedig\u0306i her SKDM sertifikas\u0131na uygulan\u0131r.<\/p><p>2. Yetkilendirilmis\u0327 SKDM beyan sahibi d\u0131s\u0327\u0131nda bir kis\u0327inin, bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klere uymadan Birlik gu\u0308mru\u0308k bo\u0308lgesine mal giris\u0327i yapmas\u0131 durumunda, so\u0308z konusu kis\u0327i para cezas\u0131 o\u0308demekle yu\u0308ku\u0308mlu\u0308du\u0308r. Bu tu\u0308r bir para cezas\u0131 etkili, orant\u0131l\u0131 ve cayd\u0131r\u0131c\u0131d\u0131r ve o\u0308zellikle so\u0308z konusu uygunsuzlug\u0306un su\u0308resi, ag\u0306\u0131rl\u0131g\u0306\u0131, kapsam\u0131, kas\u0131tl\u0131 nitelig\u0306i ve tekrar\u0131 ile kis\u0327inin yetkili makamla is\u0327 birlig\u0306i du\u0308zeyine bag\u0306l\u0131 olarak, kis\u0327inin teslim etmedig\u0306i her bir SKDM sertifikas\u0131 ic\u0327in mal\u0131n giris\u0327 y\u0131l\u0131nda uygulanan, 1. paragrafta belirtilen cezan\u0131n u\u0308c\u0327 ila bes\u0327 kat\u0131 kadar bir tutard\u0131r.<\/p><p>3. Cezan\u0131n o\u0308denmesi, yetkilendirilmis\u0327 SKDM beyan sahibini belirli bir y\u0131lda teslim edilmemis\u0327 olanlar kadar SKDM sertifikas\u0131n\u0131 teslim etme yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308nden muaf tutmaz.<\/p><p>4. Yetkili makam, Komisyon taraf\u0131ndan 19. madde uyar\u0131nca yap\u0131lan o\u0308n hesaplamalar\u0131 da go\u0308z o\u0308nu\u0308nde bulundurarak, yetkilendirilmis\u0327 SKDM beyan sahibinin bu maddenin 1. paragraf\u0131nda belirtildig\u0306i s\u0327ekilde SKDM sertifikalar\u0131n\u0131 teslim etme yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308ne uymad\u0131g\u0306\u0131n\u0131 veya bir kis\u0327inin, bu maddenin 2. paragraf\u0131nda belirtildig\u0306i s\u0327ekilde bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klere uymadan Birlik gu\u0308mru\u0308k bo\u0308lgesine mal giris\u0327i yapt\u0131g\u0306\u0131n\u0131 belirlerse, yetkili makam, duruma go\u0308re, bu maddenin 1 veya 2. paragraf\u0131 uyar\u0131nca para cezas\u0131 verir. Bu amac\u0327la, yetkili makam, yetkilendirilmis\u0327 SKDM beyan sahibine veya bu maddenin 2. paragraf\u0131n\u0131n uyguland\u0131g\u0306\u0131 durumda, ilgili kis\u0327iye as\u0327ag\u0306\u0131daki bildirimlerde bulunur:<\/p><p>(a) yetkili makam\u0131n, yetkilendirilmis\u0327 SKDM beyan sahibinin veya bu maddenin 2. paragraf\u0131nda at\u0131fta bulunulan kis\u0327inin bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308klere uymad\u0131g\u0306\u0131 sonucuna vard\u0131g\u0306\u0131;<\/p><p>(b) vard\u0131g\u0306\u0131 sonucun gerekc\u0327eleri;<\/p><p>(c) yetkilendirilmis\u0327 SKDM beyan sahibine veya bu maddenin 2. paragraf\u0131nda at\u0131fta bulunulan kis\u0327iye verilen para cezas\u0131n\u0131n miktar\u0131;<\/p><p>(d) para cezas\u0131n\u0131n o\u0308denmesi gereken tarih;<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 42\"><div class=\"layoutArea\"><div class=\"column\"><p>(e) yetkilendirilmis\u0327 SKDM beyan sahibinin veya bu maddenin 2. paragraf\u0131nda at\u0131fta bulunulan kis\u0327inin para cezas\u0131n\u0131 o\u0308demek ic\u0327in yapmas\u0131 gereken is\u0327lem ve<\/p><p>(f) yetkilendirilmis\u0327 SKDM beyan sahibinin veya bu maddenin 2. paragraf\u0131nda at\u0131fta bulunulan kis\u0327inin karara kars\u0327\u0131 bas\u0327vuru hakk\u0131.<\/p><p>5. Para cezas\u0131n\u0131n 4. paragraf\u0131n (d) bendinde belirtilen vadesinde o\u0308denmemesi durumunda, yetkili makam, so\u0308z konusu para cezas\u0131n\u0131n o\u0308denmesini, ilgili U\u0308ye Devlet\u2019in ulusal hukuku kapsam\u0131nda kendisine sunulan tu\u0308m arac\u0327larla gu\u0308vence alt\u0131na al\u0131r.<\/p><p>6. U\u0308ye Devletler, 1 ve 2. paragraflarda at\u0131fta bulunulan para cezalar\u0131na ilis\u0327kin kararlar\u0131 Komisyona iletir ve 5. paragrafta at\u0131fta bulunulan nihai o\u0308demeyi SKDM siciline kaydeder.<\/p><p>Madde 27<\/p><p>Hukuku dolanma<\/p><p>1. Komisyon, bu Tu\u0308zu\u0308k\u2019u\u0308n dolan\u0131lmas\u0131na yo\u0308nelik uygulamalarla mu\u0308cadele etmek ic\u0327in ilgili ve nesnel verilere dayanarak bu madde uyar\u0131nca harekete gec\u0327er.<\/p><p>2. Hukukun dolan\u0131lmas\u0131ndan yararlanma uygulamalar\u0131; mal ticareti modelinde, bu Tu\u0308zu\u0308k\u2019te belirtilen yu\u0308ku\u0308mlu\u0308lu\u0308klerin herhangi birinden tamamen veya k\u0131smen kac\u0327\u0131nmak d\u0131s\u0327\u0131nda yeterli gec\u0327erli nedeni veya ekonomik gerekc\u0327esi bulunmayan bir uygulama, su\u0308rec\u0327 veya c\u0327al\u0131s\u0327madan kaynaklanan, deg\u0306is\u0327iklik olarak tan\u0131mlan\u0131r. Bu tu\u0308r uygulama, su\u0308rec\u0327 veya c\u0327al\u0131s\u0327malar, as\u0327ag\u0306\u0131dakileri ic\u0327erebilir ancak bunlarla s\u0131n\u0131rl\u0131 deg\u0306ildir:<\/p><p>(a) deg\u0306is\u0327iklig\u0306in mal\u0131n temel o\u0308zelliklerini deg\u0306is\u0327tirdig\u0306i durumlar d\u0131s\u0327\u0131nda, so\u0308z konusu mal\u0131n I. Ekte listelenmeyen CN kodlar\u0131 kapsam\u0131na girmesini sag\u0306lamak ic\u0327in ilgili mal\u0131n ku\u0308c\u0327u\u0308k c\u0327apta deg\u0306is\u0327tirilmesi;<\/p><p>(b) go\u0308nderilerin gerc\u0327ek deg\u0306eri 2(3) maddesinde at\u0131fta bulunulan es\u0327ig\u0306i as\u0327mayan go\u0308nderilere yapay olarak bo\u0308lu\u0308nmesi.<\/p><p>3. Komisyon; hukukun dolan\u0131lmas\u0131ndan yararlanma uygulamalar\u0131n\u0131 tespit etmek amac\u0131yla, piyasa go\u0308zetimi yoluyla veya sivil toplum kurulus\u0327lar\u0131 taraf\u0131ndan yap\u0131lan bildirimler ve bunlardan al\u0131nan raporlar gibi her tu\u0308rlu\u0308 ilgili bilgi kaynag\u0306\u0131na da dayanmak suretiyle, durumu Birlik du\u0308zeyinde su\u0308rekli olarak izler.<\/p><p>4. Bir U\u0308ye Devlet veya 2. paragrafta at\u0131fta bulunulan durumlar\u0131n herhangi birinden etkilenen veya fayda sag\u0306layan herhangi bir taraf, hukukun dolan\u0131lmas\u0131 uygulamalar\u0131yla kars\u0327\u0131 kars\u0327\u0131ya kalmas\u0131 durumunda Komisyona bildirimde bulunabilir. C\u0327evre kurulus\u0327lar\u0131 ve sivil toplum kurulus\u0327lar\u0131 gibi, dog\u0306rudan etkilenen veya yararlanan taraflar d\u0131s\u0327\u0131nda olup da hukukun dolan\u0131lmas\u0131 uygulamalar\u0131na ilis\u0327kin somut kan\u0131tlar bulan ilgili taraflar da Komisyona bildirimde bulunabilir.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 43\"><div class=\"layoutArea\"><div class=\"column\"><p>5. 4. paragrafta at\u0131fta bulunulan bildirim, dayand\u0131g\u0306\u0131 gerekc\u0327eleri belirtir ve bu Tu\u0308zu\u0308k\u2019u\u0308n dolan\u0131ld\u0131g\u0306\u0131 iddias\u0131n\u0131 desteklemeyen ilgili veri ve istatistikleri ic\u0327erir. Komisyon; bir U\u0308ye Devlet veya etkilenen, yarar sag\u0306layan veya dig\u0306er ilgili tarafc\u0327a bildirimde bulunulmas\u0131 halinde, bildirimin bu paragrafta at\u0131fta bulunulan gereklilikleri kars\u0327\u0131lamas\u0131 s\u0327art\u0131yla veya Komisyonun bu tu\u0308r bir sorus\u0327turman\u0131n gerekli oldug\u0306una bizzat karar vermesi durumunda, hukukun dolan\u0131lmas\u0131 iddias\u0131yla ilgili sorus\u0327turma bas\u0327lat\u0131r. Yetkili makamlar ve gu\u0308mru\u0308k makamlar\u0131 sorus\u0327turmay\u0131 yu\u0308ru\u0308tu\u0308rken Komisyona destek olabilir. Komisyon, sorus\u0327turmay\u0131 bildirim tarihinden itibaren dokuz ay ic\u0327inde sonuc\u0327land\u0131r\u0131r. Bir sorus\u0327turma bas\u0327lat\u0131ld\u0131g\u0306\u0131nda, Komisyon tu\u0308m yetkili makamlar\u0131 bilgilendirir.<\/p><p>6. Komisyonun, gu\u0308mru\u0308k makamlar\u0131 taraf\u0131ndan iletilen veri, rapor ve istatistikler de da\u0302hil olmak u\u0308zere, ilgili verileri, raporlar\u0131 ve istatistikleri dikkate alarak, bu maddenin 2. paragraf\u0131n\u0131n (a) bendinde at\u0131fta bulunulan kos\u0327ullar\u0131n bir veya daha fazla U\u0308ye Devlet\u2019te yerles\u0327ik bir model yoluyla meydana geldig\u0306ine inanmak ic\u0327in yeterli gerekc\u0327esinin olmas\u0131 halinde, Komisyon, hukukun dolan\u0131lmas\u0131n\u0131 o\u0308nlemek amac\u0131yla, I. Ekte yer alan mallar listesini, bu maddenin 2. paragraf\u0131n\u0131n (a) bendinde at\u0131fta bulunulan ku\u0308c\u0327u\u0308k c\u0327apta deg\u0306is\u0327tirilen ilgili u\u0308ru\u0308nleri eklemek suretiyle deg\u0306is\u0327tirmek ic\u0327in 28. madde uyar\u0131nca, , yetki devrine dayanan tasarruflar\u0131 kabul etme yetkisine sahiptir.<\/p><p>BO\u0308LU\u0308M VII<\/p><p>YETKI\u0307 DEVRI\u0307 VE KOMI\u0307TE USULU\u0308NU\u0308N UYGULANMASI<\/p><p>Madde 28<\/p><p>Yetki devrinin uygulanmas\u0131<\/p><p>1. Yetki devrine dayanan tasarruflar\u0131 kabul etme yetkisi bu maddede belirtilen kos\u0327ullara tabi olarak Komisyona verilir.<\/p><p>2. 2(10), 2(11), 18(3), 20(6) ve 27(6) maddelerinde at\u0131fta bulunulan yetki devrine dayanan tasarruflar\u0131 kabul etme yetkisi, 17 May\u0131s 2023 tarihinden itibaren bes\u0327 y\u0131ll\u0131k bir su\u0308re ic\u0327in Komisyona verilir. Komisyon, yetki devriyle ilgili olarak, bes\u0327 y\u0131ll\u0131k su\u0308renin bitiminden en gec\u0327 dokuz ay o\u0308nce bir rapor haz\u0131rlar. Yetki devri, Avrupa Parlamentosu veya Konsey her do\u0308nemin bitiminden en gec\u0327 u\u0308c\u0327 ay o\u0308nce bu tu\u0308r bir uzatmaya kars\u0327\u0131 c\u0327\u0131kmad\u0131kc\u0327a, ayn\u0131 su\u0308reye sahip bas\u0327ka do\u0308nemler ic\u0327in z\u0131mnen uzat\u0131l\u0131r.<\/p><p>3. 2(10), 2(11), 18(3), 20(6) ve 27(6) maddelerinde at\u0131fta bulunulan yetki devri Avrupa Parlamentosu veya Konsey taraf\u0131ndan her zaman kald\u0131r\u0131labilir.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 44\"><div class=\"layoutArea\"><div class=\"column\"><p>4. Kald\u0131rma karar\u0131 so\u0308z konusu kararda belirtilen yetki devrini sona erdirir. Bu karar Avrupa Birlig\u0306i Resmi\u0302 Gazetesi\u2019nde yay\u0131mlanmas\u0131ndan sonraki gu\u0308n veya kararda belirtilen sonraki bir tarihte yu\u0308ru\u0308rlu\u0308g\u0306e girer. So\u0308z konusu karar zaten yu\u0308ru\u0308rlu\u0308kte bulunan yetki devrine dayanan herhangi bir tasarrufun gec\u0327erlilig\u0306ini etkilemez.<\/p><p>5. Komisyon, yetki devrine dayanan bir tasarrufu kabul etmeden o\u0308nce, Yasama Su\u0308rec\u0327lerinin I\u0307yiles\u0327tirilmesi hakk\u0131nda 13 Nisan 2016 tarihli Kurumlar Aras\u0131 Anlas\u0327ma\u2019da belirtilen ilkeler uyar\u0131nca her bir U\u0308ye Devlet taraf\u0131ndan belirlenen uzmanlara dan\u0131s\u0327\u0131r.<\/p><p>6. Komisyon, yetki devrine dayanan bir tasarrufu kabul eder etmez, bunu Avrupa Parlamentosuna ve Konseye es\u0327 zamanl\u0131 olarak iletir.<\/p><p>7. 2(10), 2(11), 18(3), 20(6) ve 27(6) maddeleri uyar\u0131nca kabul edilen yetki devrine dayanan ve bir tasarruf, ancak so\u0308z konusu tasarrufun Avrupa Parlamentosu ve Konseye iletilmesinden itibaren 2 ayl\u0131k bir su\u0308re ic\u0327inde Avrupa Parlamentosu ya da Konsey taraf\u0131ndan herhangi bir itirazda bulunulmamas\u0131 durumunda ya da so\u0308z konusu su\u0308renin dolmas\u0131ndan o\u0308nce, Avrupa Parlamentosu ve Konseyin itirazda bulunmayacag\u0306\u0131n\u0131 Komisyona bildirmesi halinde, yu\u0308ru\u0308rlu\u0308g\u0306e girer. So\u0308z konusu su\u0308re Avrupa Parlamentosu veya Konseyin inisiyatifiyle 2 ay uzat\u0131l\u0131r.<\/p><p>Madde 29<\/p><p>Komite usulu\u0308<\/p><p>1. Komisyona SKDM Komitesi taraf\u0131ndan destek olunur. Bu komite (AB) 182\/2011 say\u0131l\u0131 Tu\u0308zu\u0308k c\u0327erc\u0327evesinde bir komitedir.<\/p><p>2. Bu paragrafa at\u0131fta bulunuldug\u0306unda, (AB) 182\/2011 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 5. maddesi uygulan\u0131r.<\/p><p>BO\u0308LU\u0308M VIII<\/p><p>RAPORLAMA VE GO\u0308ZDEN GEC\u0327I\u0307RME<\/p><p>Madde 30<\/p><p>Komisyon taraf\u0131ndan go\u0308zden gec\u0327irme ve raporlama<\/p><p>1. Komisyon; bu Tu\u0308zu\u0308k\u2019u\u0308n kapsam\u0131n\u0131 2. paragraf\u0131n (a) bendinde belirtildig\u0306i s\u0327ekilde ve 2. paragraf\u0131n (a) bendi uyar\u0131nca genis\u0327letmek ve c\u0327evresel ayak izi yo\u0308ntemlerine dayal\u0131 go\u0308mu\u0308lu\u0308<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 45\"><div class=\"layoutArea\"><div class=\"column\"><p>emisyonlar\u0131 hesaplama yo\u0308ntemleri gelis\u0327tirmek amac\u0131yla, ilgili paydas\u0327larla istis\u0327are ic\u0327inde, gerekli bilgileri toplar.<\/p><p>2. Komisyon, 32. maddede at\u0131fta bulunulan gec\u0327is\u0327 do\u0308neminin bitiminden o\u0308nce, Avrupa Parlamentosu ve Konseye bu Tu\u0308zu\u0308k\u2019u\u0308n uygulanmas\u0131na ilis\u0327kin bir rapor sunar.<\/p><p>Rapor as\u0327ag\u0306\u0131dakilerin bir deg\u0306erlendirmesini ic\u0327erir: (a) kapsam\u0131 as\u0327ag\u0306\u0131dakilere genis\u0327letme olas\u0131l\u0131g\u0306\u0131:<\/p><p>(i) II. Ekte listelenen mallardaki go\u0308mu\u0308lu\u0308 dolayl\u0131 emisyonlar;<\/p><p>(ii) I. Ekte listelenen mallar\u0131n tas\u0327\u0131nmas\u0131nda ve tas\u0327\u0131ma hizmetlerinde go\u0308mu\u0308lu\u0308 emisyonlar;<\/p><p>(iii) I. Ekte listelenenler d\u0131s\u0327\u0131nda karbon kac\u0327ag\u0306\u0131 riski tas\u0327\u0131yan mallar ve o\u0308zellikle organik kimyasallar ve polimerler;<\/p><p>(iv) I. Ekte listelenen mallar ic\u0327in dig\u0306er girdi malzemeleri (o\u0308ncu\u0308l maddeler);<\/p><p>(b) 2003\/87\/AT say\u0131l\u0131 Direktif\u2019in 10b maddesi uyar\u0131nca belirlenen karbon kac\u0327ag\u0306\u0131 riski tas\u0327\u0131yan sekto\u0308rleri temel alarak bu Tu\u0308zu\u0308k\u2019u\u0308n I. Ekindeki listeye da\u0302hil edilecek mallar\u0131 belirlemek ic\u0327in kullan\u0131lacak kriterler; so\u0308z konusu deg\u0306erlendirmeye, mallar\u0131n, o\u0308zellikle ilgili karbon kac\u0327ag\u0306\u0131 risk du\u0308zeyini dikkate alarak, kademeli olarak bu Tu\u0308zu\u0308k kapsam\u0131na al\u0131nmas\u0131na yo\u0308nelik 2030&#8217;da sona eren bir takvim es\u0327lik eder;<\/p><p>(c) I. Ekteki listeye da\u0302hil edilecek dig\u0306er mallar ic\u0327in go\u0308mu\u0308lu\u0308 emisyonlar\u0131n hesaplanmas\u0131na yo\u0308nelik teknik gereklilikler;<\/p><p>(d) iklim eylemiyle ilgili uluslararas\u0131 tart\u0131s\u0327malarda kaydedilen ilerleme;<\/p><p>(e) idari maliyetler da\u0302hil olmak u\u0308zere yo\u0308netis\u0327im sistemi;<\/p><p>(f) bu Tu\u0308zu\u0308k\u2019u\u0308n, I. Ekte listelenen ve Birles\u0327mis\u0327 Milletler taraf\u0131ndan belirlenen en az gelis\u0327mis\u0327 u\u0308lkelere (EAGU\u0308) o\u0308zel ilgi go\u0308stererek, gelis\u0327mekte olan u\u0308lkelerden ithal edilen mallar ve verilen teknik desteg\u0306in etkileri u\u0308zerindeki etkisi;<\/p><p>(g) 7(7) maddesi ve IV. Ekin 4.3 paragraf\u0131 uyar\u0131nca dolayl\u0131 emisyonlar\u0131n hesaplanmas\u0131na yo\u0308nelik metodoloji.<\/p><p>3. Komisyon, gec\u0327is\u0327 do\u0308neminin bitiminden en az bir y\u0131l o\u0308nce, I. Ekte listelenen mallar\u0131n deg\u0306er zincirinin daha as\u0327ag\u0306\u0131s\u0131nda yer alan ve bu Tu\u0308zu\u0308k kapsam\u0131na da\u0302hil edilmesinin deg\u0306erlendirilmesini tavsiye ettig\u0306i u\u0308ru\u0308nleri tan\u0131mlayan bir raporu, Avrupa Parlamentosuna ve Konseye sunar. Bu amac\u0327la, Komisyon, ku\u0308mu\u0308latif sera gaz\u0131 emisyonlar\u0131 ve karbon kac\u0327ag\u0306\u0131 riski ac\u0327\u0131s\u0131ndan uygunlug\u0306a dayal\u0131 olmas\u0131 gereken bir metodolojiyi zaman\u0131nda gelis\u0327tirir.<\/p><p>4. 2 ve 3. paragraflarda at\u0131fta bulunulan raporlara, uygun oldug\u0306u durumlarda, o\u0308zellikle so\u0308z konusu raporlarda var\u0131lan sonuc\u0327lar\u0131 temel alarak bu Tu\u0308zu\u0308k\u2019u\u0308n kapsam\u0131n\u0131 genis\u0327letmek amac\u0131yla, gec\u0327is\u0327 do\u0308neminin sonuna kadar, ayr\u0131nt\u0131l\u0131 bir etki deg\u0306erlendirmesi da\u0302hil olmak u\u0308zere bir yasama o\u0308nerisi es\u0327lik eder.<\/p><p>5. Komisyon, gec\u0327is\u0327 do\u0308neminin bitiminden itibaren iki y\u0131lda bir, 2003\/87\/AT say\u0131l\u0131 Direktif\u2019in 10(5) maddesi uyar\u0131nca Avrupa Parlamentosuna ve Konseye sundug\u0306u y\u0131ll\u0131k raporunun bir<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 46\"><div class=\"layoutArea\"><div class=\"column\"><p>parc\u0327as\u0131 olarak, AB ETS&#8217;yi veya benzer bir karbon fiyatland\u0131rma mekanizmas\u0131n\u0131 uygulamayan u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelere ihrac\u0327 edilmek u\u0308zere Birlik&#8217;te u\u0308retilen mallar\u0131n karbon kac\u0327ag\u0306\u0131 riskini ele almada SKDM\u2019nin etkililig\u0306ini deg\u0306erlendirir. Rapor o\u0308zellikle, SKDM sekto\u0308rlerinde Birlik ihracat\u0131n\u0131n gelis\u0327imini ve ticaret ak\u0131s\u0327lar\u0131 ve so\u0308z konusu mallar\u0131n ku\u0308resel pazardaki go\u0308mu\u0308lu\u0308 emisyonlar\u0131 ile ilgili gelis\u0327meleri deg\u0306erlendirir. Raporun, AB ETS&#8217;yi veya benzer bir karbon fiyatland\u0131rma mekanizmas\u0131n\u0131 uygulamayan u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelere ihrac\u0327 edilmek u\u0308zere Birlik&#8217;te u\u0308retilen mallar\u0131n karbon kac\u0327ag\u0306\u0131 riski oldug\u0306u sonucuna varmas\u0131 durumunda, Komisyon, uygun oldug\u0306u hallerde, bu riski Du\u0308nya Ticaret O\u0308rgu\u0308tu\u0308 hukukuna uyan ve Birlik&#8217;teki tesislerin karbonsuzlas\u0327t\u0131r\u0131lmas\u0131n\u0131 dikkate alan bir s\u0327ekilde ele alacak bir yasama o\u0308nerisi sunar.<\/p><p>6. Komisyon, uygulamadaki etkileri ve olas\u0131 ayarlamalar\u0131 deg\u0306erlendirmek amac\u0131yla SKDM\u2019nin is\u0327leyis\u0327ini izler.<\/p><p>Komisyon, 1 Ocak 2028 tarihinden o\u0308nce ve bundan sonra her iki y\u0131lda bir, Avrupa Parlamentosuna ve Konseye bu Tu\u0308zu\u0308g\u0306u\u0308n uygulanmas\u0131 ve SKDM\u2019nin is\u0327leyis\u0327i hakk\u0131nda bir rapor sunar. Rapor en az\u0131ndan as\u0327ag\u0306\u0131dakileri ic\u0327erir:<\/p><p>(a) SKDM\u2019nin as\u0327ag\u0306\u0131dakiler u\u0308zerindeki etkisine ilis\u0327kin bir deg\u0306erlendirme: (i) ihracatla ilgili olanlar da\u0302hil olmak u\u0308zere karbon kac\u0327ag\u0306\u0131;<br \/>(ii) kapsanan sekto\u0308rler;<br \/>(iii) I\u0307c\u0327 pazar, Birlik genelinde ekonomik ve bo\u0308lgesel etki;<\/p><p>(iv) enflasyon ve emtia fiyatlar\u0131;<br \/>(v) I. Ekte listelenen mallar\u0131 kullanan endu\u0308striler u\u0308zerindeki etki;<br \/>(vi) kaynaklar\u0131n kar\u0131s\u0327t\u0131r\u0131lmas\u0131 da\u0302hil olmak u\u0308zere uluslararas\u0131 ticaret ve (vii) EAGU\u0308\u2019ler;<\/p><p>(b) as\u0327ag\u0306\u0131dakilere ilis\u0327kin bir deg\u0306erlendirme:<\/p><p>(i) SKDM beyan sahiplerinin yetkilendirmesinin U\u0308ye Devletler taraf\u0131ndan uygulanmas\u0131na ve idaresine ilis\u0327kin bir deg\u0306erlendirme da\u0302hil olmak u\u0308zere yo\u0308netis\u0327im sistemi;<\/p><p>(ii) bu Tu\u0308zu\u0308k&#8217;u\u0308n kapsam\u0131;<br \/>(iii) hukukun dolan\u0131lmas\u0131 uygulamalar\u0131;<br \/>(iv) U\u0308ye Devletlerde cezalar\u0131n uygulanmas\u0131;<\/p><p>(c) sorus\u0327turmalar\u0131n ve uygulanan yapt\u0131r\u0131mlar\u0131n sonuc\u0327lar\u0131;<\/p><p>(d) I. Ekte listelenen farkl\u0131 mallara yo\u0308nelik her bir mens\u0327e u\u0308lke ic\u0327in emisyon yog\u0306unlug\u0306una ilis\u0327kin toplu bilgiler.<\/p><p>7. SKDM\u2019ye tabi bir veya daha fazla u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkenin kontrolu\u0308 d\u0131s\u0327\u0131nda, o\u0308ngo\u0308ru\u0308lemeyen, istisnai ve sebepsiz bir olay\u0131n meydana gelmesi durumunda veya so\u0308z konusu olay\u0131n ilgili u\u0308lke veya u\u0308lkelerin ekonomik ve endu\u0308striyel altyap\u0131s\u0131 u\u0308zerinde y\u0131k\u0131c\u0131 sonuc\u0327lar\u0131 oldug\u0306u durumda, Komisyon durumu deg\u0306erlendirir ve uygun oldug\u0306unda, so\u0308z konusu istisnai durumlar\u0131 ele almak ic\u0327in gerekli gec\u0327ici tedbirleri belirleyerek bu Tu\u0308zu\u0308k\u2019u\u0308 deg\u0306is\u0327tirmeye yo\u0308nelik bir yasama o\u0308nerisinin es\u0327lik ettig\u0306i bir raporu Avrupa Parlamentosu ve Konseye sunar.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 47\"><div class=\"layoutArea\"><div class=\"column\"><p>8. Komisyon, bu Tu\u0308zu\u0308k\u2019u\u0308n 32. maddesinde belirtilen gec\u0327is\u0327 su\u0308resinin bitiminden itibaren, (AB) 2021\/947 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308\u2019nu\u0308n27 41. maddesi uyar\u0131nca y\u0131ll\u0131k raporlaman\u0131n bir parc\u0327as\u0131 olarak, so\u0308z konusu Tu\u0308zu\u0308k kapsam\u0131ndaki finansman\u0131n EAGU\u0308\u2019lerdeki imalat sanayinin karbonsuzlas\u0327t\u0131r\u0131lmas\u0131na nas\u0131l katk\u0131da bulundug\u0306unu deg\u0306erlendirir ve raporlar.<\/p><p>BO\u0308LU\u0308M IX<\/p><p>AB ETS KAPSAMINDA U\u0308CRETSI\u0307Z TAHSI\u0307SAT SAG\u0306LANMASI I\u0307LE KOORDI\u0307NASYON<\/p><p>Madde 31<\/p><p>AB ETS kapsam\u0131nda u\u0308cretsiz tahsisat sag\u0306lanmas\u0131 ve SKDM sertifikalar\u0131n\u0131 teslim etme yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308<\/p><p>1. Bu Tu\u0308zu\u0308k&#8217;u\u0308n 22. maddesi uyar\u0131nca teslim edilmesi gereken SKDM sertifikalar\u0131; AB ETS tahsisatlar\u0131n\u0131n bu Tu\u0308zu\u0308k\u2019u\u0308n I. Ekinde listelenen mallar\u0131 Birlik ic\u0327inde u\u0308reten tesislere 2003\/87\/AT say\u0131l\u0131 Direktif\u2019in 10a maddesi uyar\u0131nca ne o\u0308lc\u0327u\u0308de u\u0308cretsiz sag\u0306land\u0131g\u0306\u0131n\u0131 yans\u0131tacak s\u0327ekilde ayarlan\u0131r.<\/p><p>2. Komisyon, bu maddenin 1. paragraf\u0131nda belirtilen ayarlaman\u0131n hesaplanmas\u0131na yo\u0308nelik ayr\u0131nt\u0131l\u0131 kurallar\u0131 belirleyen uygulama tasarruflar\u0131n\u0131 kabul etme yetkisine sahiptir. Bu tu\u0308r ayr\u0131nt\u0131l\u0131 kurallar; AB ETS&#8217;de u\u0308cretsiz tahsis ic\u0327in kullan\u0131lan farkl\u0131 o\u0308lc\u0327u\u0308tler, so\u0308z konusu o\u0308lc\u0327u\u0308tlerin ilgili mallar ic\u0327in kars\u0327\u0131l\u0131k gelen deg\u0306erlerde birles\u0327tirilmesi amac\u0131yla go\u0308z o\u0308nu\u0308nde bulundurularak ve ilgili girdi malzemeleri (o\u0308ncu\u0308l maddeler) dikkate alarak, I. Ekte listelenen mallar\u0131 Birlik ic\u0327inde u\u0308reten tesislere tahsisatlar\u0131n u\u0308cretsiz sag\u0306lanmas\u0131 ic\u0327in AB ETS&#8217;de uygulanan ilkelere at\u0131fta bulunularak detayland\u0131r\u0131l\u0131r. So\u0308z konusu uygulama tasarruflar\u0131, 29(2) maddesinde at\u0131fta bulunulan inceleme usulu\u0308 uyar\u0131nca kabul edilir.<\/p><p>BO\u0308LU\u0308M X<\/p><p>GEC\u0327I\u0307CI\u0307 HU\u0308KU\u0308MLER<\/p><p>27 466\/2014\/AB say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Karar\u0131\u2019n\u0131 deg\u0306is\u0327tiren ve yu\u0308ru\u0308rlu\u0308kten kald\u0131ran, (AB) 2017\/1601 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308\u2019nu\u0308 ve (AT, Euratom) 480\/2009 say\u0131l\u0131 Konsey Tu\u0308zu\u0308g\u0306u\u0308\u2019nu\u0308 yu\u0308ru\u0308rlu\u0308kten kald\u0131ran, Koms\u0327uluk, Kalk\u0131nma ve Uluslararas\u0131 I\u0307s\u0327birlig\u0306i Arac\u0131 &#8211; Ku\u0308resel Avrupa\u2019y\u0131 tesis eden 9 Haziran 2021 tarihli ve (AB) 2021\/947 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Tu\u0308zu\u0308g\u0306u\u0308 (ABRG L 209, 14.6.2021, s. 1).<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 48\"><div class=\"layoutArea\"><div class=\"column\"><p>Madde 32<\/p><p>Gec\u0327is\u0327 do\u0308neminin kapsam\u0131<\/p><p>1 Ekim 2023 tarihinden 31 Aral\u0131k 2025 tarihine kadar olan gec\u0327is\u0327 do\u0308neminde, ithalatc\u0327\u0131n\u0131n bu Tu\u0308zu\u0308k kapsam\u0131ndaki yu\u0308ku\u0308mlu\u0308lu\u0308kleri, bu Tu\u0308zu\u0308k&#8217;u\u0308n 33, 34 ve 35. maddelerinde belirtilen raporlama yu\u0308ku\u0308mlu\u0308lu\u0308kleri ile s\u0131n\u0131rl\u0131d\u0131r. I\u0307thalatc\u0327\u0131n\u0131n bir U\u0308ye Devlet\u2019te yerles\u0327ik olmas\u0131 ve (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 18. maddesi uyar\u0131nca dolayl\u0131 bir gu\u0308mru\u0308k temsilcisi atamas\u0131 ve dolayl\u0131 gu\u0308mru\u0308k temsilcisinin bunu kabul etmesi durumunda, raporlama yu\u0308ku\u0308mlu\u0308lu\u0308kleri bu dolayl\u0131 gu\u0308mru\u0308k temsilcisine de uygulan\u0131r. I\u0307thalatc\u0327\u0131n\u0131n bir U\u0308ye Devlet\u2019te yerles\u0327ik olmad\u0131g\u0306\u0131 durumda, raporlama yu\u0308ku\u0308mlu\u0308lu\u0308kleri dolayl\u0131 gu\u0308mru\u0308k temsilcisine uygulan\u0131r.<\/p><p>Madde 33<\/p><p>Mallar\u0131n ithalat\u0131<\/p><p>1. Gu\u0308mru\u0308k makamlar\u0131, ithalatc\u0327\u0131y\u0131 veya 32. madde kapsam\u0131ndaki durumlarda dolayl\u0131 gu\u0308mru\u0308k temsilcisini, 35. maddede belirtilen raporlama yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308 konusunda en gec\u0327, mallar serbest dolas\u0327\u0131ma girdig\u0306inde bilgilendirir.<\/p><p>2. Gu\u0308mru\u0308k makamlar\u0131; o\u0308zellikle (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 56(5) maddesi uyar\u0131nca tesis edilen go\u0308zetim mekanizmas\u0131 veya elektronik veri iletimi arac\u0327lar\u0131 arac\u0131l\u0131g\u0306\u0131yla, haric\u0327te is\u0327leme usulu\u0308nden kaynaklanan is\u0327lenmis\u0327 u\u0308ru\u0308nler da\u0302hil olmak u\u0308zere ithal edilen mallara ilis\u0327kin bilgileri periyodik ve otomatik olarak Komisyona iletir. Bu tu\u0308r bilgiler; gu\u0308mru\u0308k beyan sahibi veya ithalatc\u0327\u0131n\u0131n EORI numaras\u0131, sekiz haneli CN kodu, miktar, mens\u0327e u\u0308lke, gu\u0308mru\u0308k beyannamesinin tarihi ve gu\u0308mru\u0308k usulu\u0308nu\u0308 ic\u0327erir.<\/p><p>3. Komisyon, 2. paragrafta at\u0131fta bulunulan bilgileri, gu\u0308mru\u0308k beyan sahibinin ve uygun hallerde ithalatc\u0327\u0131n\u0131n yerles\u0327ik oldug\u0306u U\u0308ye Devletlerin yetkili makamlar\u0131na iletir.<\/p><p>Madde 34<\/p><p>Baz\u0131 gu\u0308mru\u0308k usullerine yo\u0308nelik raporlama yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308<\/p><p>1. (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k\u2019u\u0308n 256. maddesinde at\u0131fta bulunulan da\u0302hilde is\u0327leme usulu\u0308nden kaynaklanan is\u0327lenmis\u0327 u\u0308ru\u0308nlerin ithal edildig\u0306i durumlarda, bu Tu\u0308zu\u0308k&#8217;u\u0308n 35. maddesinde at\u0131fta bulunulan raporlama yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308, da\u0302hilde is\u0327leme usulu\u0308ne tabi tutulan ve ithal is\u0327lenmis\u0327 u\u0308ru\u0308nlerle sonuc\u0327lanan mallarla ilgili bilgileri, is\u0327lenmis\u0327 u\u0308ru\u0308nler bu Tu\u0308zu\u0308k&#8217;u\u0308n I. Ekinde listelenmese bile, ic\u0327erir. Bu paragraf, da\u0302hilde is\u0327leme usulu\u0308nden kaynaklanan is\u0327lenmis\u0327 u\u0308ru\u0308nlerin, (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k&#8217;u\u0308n 205. maddesinde at\u0131fta bulunulan iade edilen mallar oldug\u0306u durumlarda da uygulan\u0131r.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 49\"><div class=\"layoutArea\"><div class=\"column\"><p>2. Bu Tu\u0308zu\u0308k\u2019u\u0308n 35. maddesinde at\u0131fta bulunulan raporlama yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308, as\u0327ag\u0306\u0131dakilerin ithalat\u0131na uygulanmaz:<\/p><p>(a) (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k&#8217;u\u0308n 259. maddesinde at\u0131fta bulunuldug\u0306u s\u0327ekilde da\u0302hilde is\u0327leme usulu\u0308nden kaynaklanan is\u0327lenmis\u0327 u\u0308ru\u0308nler;<\/p><p>(b) (AB) 952\/2013 say\u0131l\u0131 Tu\u0308zu\u0308k&#8217;u\u0308n 203. maddesi uyar\u0131nca iade edilen mallar olarak nitelendirilen mallar.<\/p><p>Madde 35<\/p><p>Raporlama yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308<\/p><p>1. Takvim y\u0131l\u0131n\u0131n belirli bir u\u0308c\u0327 ayl\u0131k do\u0308neminde mal ithal eden her ithalatc\u0327\u0131 veya 32. madde kapsam\u0131ndaki durumlarda dolayl\u0131 gu\u0308mru\u0308k temsilcisi, so\u0308z konusu u\u0308c\u0327 ayl\u0131k do\u0308nem ic\u0327in, so\u0308z konusu u\u0308c\u0327 ayl\u0131k do\u0308nemde ithal edilen mallara ilis\u0327kin bilgileri ic\u0327eren bir raporu (\u201cSKDM raporu\u201d), so\u0308z konusu u\u0308c\u0327 ayl\u0131k do\u0308nemin bitiminden itibaren en gec\u0327 bir ay ic\u0327inde Komisyona sunar.<\/p><p>2. SKDM raporu as\u0327ag\u0306\u0131daki bilgileri ic\u0327erir:<\/p><p>(a) mens\u0327e u\u0308lkede mallar\u0131 u\u0308reten her bir tesis ic\u0327in belirtilen, elektrik ic\u0327in megavat-saat ve dig\u0306er mallar ic\u0327in ton cinsinden ifade edilen, her tu\u0308rden mal\u0131n toplam miktar\u0131;<\/p><p>(b) IV. Ekte belirtilen yo\u0308nteme go\u0308re hesaplanan, megavat-saat elektrik bas\u0327\u0131na ton CO2e emisyonu olarak veya mallar ic\u0327in her bir mal tu\u0308ru\u0308nu\u0308n tonu bas\u0327\u0131na ton CO2e emisyonu olarak ifade edilen gerc\u0327ek toplam go\u0308mu\u0308lu\u0308 emisyonlar;<\/p><p>(c) 7. paragrafta at\u0131fta bulunulan uygulama tasarrufu uyar\u0131nca hesaplanan toplam dolayl\u0131 emisyonlar;<\/p><p>(d) mevcut herhangi bir indirim veya dig\u0306er tazminat s\u0327eklini dikkate alarak, ithal edilen mallardaki go\u0308mu\u0308lu\u0308 emisyonlar ic\u0327in bir mens\u0327e u\u0308lkede o\u0308denmesi gereken karbon fiyat\u0131.<\/p><p>3. Komisyon; 1. paragraf uyar\u0131nca bir SKDM raporu sunma yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308ne uymad\u0131g\u0306\u0131na inanmak ic\u0327in nedenlerinin oldug\u0306u, U\u0308ye Devlet\u2019te yerles\u0327ik ithalatc\u0327\u0131lar veya dolayl\u0131 gu\u0308mru\u0308k temsilcilerinin bir listesini, ilgili gerekc\u0327eler da\u0302hil olmak u\u0308zere, ilgili yetkili makamlara periyodik olarak iletir.<\/p><p>4. Komisyonun bir SKDM raporunun eksik veya yanl\u0131s\u0327 oldug\u0306unu du\u0308s\u0327u\u0308ndu\u0308g\u0306u\u0308 durumda, Komisyon, so\u0308z konusu raporu tamamlamak veya du\u0308zeltmek ic\u0327in gerekli go\u0308rdu\u0308g\u0306u\u0308 ek bilgileri, ithalatc\u0327\u0131n\u0131n yerles\u0327ik oldug\u0306u veya 32. madde kapsam\u0131ndaki durumlarda dolayl\u0131 gu\u0308mru\u0308k temsilcisinin yerles\u0327ik oldug\u0306u U\u0308ye Devlet\u2019in yetkili makam\u0131na iletir. Bu tu\u0308r bilgiler, go\u0308sterge amac\u0131yla ve so\u0308z konusu yetkili makam\u0131n kesin takdirine halel getirmeksizin sag\u0306lan\u0131r. So\u0308z konusu yetkili makam, du\u0308zeltme usulu\u0308nu\u0308 bas\u0327lat\u0131r ve ithalatc\u0327\u0131ya veya 32. madde kapsam\u0131ndaki durumlarda dolayl\u0131 gu\u0308mru\u0308k temsilcisine so\u0308z konusu raporu du\u0308zeltmek ic\u0327in gerekli ek bilgileri bildirir. Uygun oldug\u0306unda, so\u0308z konusu ithalatc\u0327\u0131 veya dolayl\u0131 gu\u0308mru\u0308k temsilcisi, ilgili yetkili makama ve Komisyona du\u0308zeltilmis\u0327 bir rapor sunar.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 50\"><div class=\"layoutArea\"><div class=\"column\"><p>5. Bu maddenin 4. paragraf\u0131nda at\u0131fta bulunulan U\u0308ye Devlet\u2019in yetkili makam\u0131n\u0131n, bu maddenin 4. paragraf\u0131 uyar\u0131nca al\u0131nan bilgilerin deg\u0306erlendirilmesi da\u0302hil olmak u\u0308zere bir du\u0308zeltme usulu\u0308 bas\u0327latt\u0131g\u0306\u0131 ve ithalatc\u0327\u0131n\u0131n veya 32. madde uyar\u0131nca uygulanabildig\u0306i hallerde dolayl\u0131 gu\u0308mru\u0308k temsilcisinin SKDM raporunu du\u0308zeltmek ic\u0327in gerekli ad\u0131mlar\u0131 atmad\u0131g\u0306\u0131n\u0131 tespit ettig\u0306i durumda veya ilgili yetkili makam\u0131n, bu maddenin 3. paragraf\u0131 uyar\u0131nca al\u0131nan bilgilerin deg\u0306erlendirilmesi da\u0302hil olmak u\u0308zere, ithalatc\u0327\u0131n\u0131n veya 32. madde uyar\u0131nca uygulanabildig\u0306i hallerde dolayl\u0131 gu\u0308mru\u0308k temsilcisinin bu maddenin 1. paragraf\u0131 uyar\u0131nca bir SKDM raporu sunma yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308nu\u0308 yerine getirmedig\u0306ini belirlemesi durumunda, so\u0308z konusu yetkili makam, ithalatc\u0327\u0131ya veya 32. madde uyar\u0131nca uygulanabildig\u0306i hallerde dolayl\u0131 gu\u0308mru\u0308k temsilcisine etkili, orant\u0131l\u0131 ve cayd\u0131r\u0131c\u0131 bir ceza uygular. Bu amac\u0327la yetkili makam; as\u0327ag\u0306\u0131dakilerle ilgili olarak ithalatc\u0327\u0131ya veya 32. madde uyar\u0131nca uygulanabildig\u0306i hallerde dolayl\u0131 gu\u0308mru\u0308k temsilcisine bildirimde bulunur ve Komisyonu bilgilendirir:<\/p><p>(a) ithalatc\u0327\u0131n\u0131n veya 32. madde uyar\u0131nca uygulanabildig\u0306i hallerde dolayl\u0131 gu\u0308mru\u0308k temsilcisinin belirli bir u\u0308c\u0327 ayl\u0131k do\u0308nem ic\u0327in rapor sunma yu\u0308ku\u0308mlu\u0308lu\u0308g\u0306u\u0308nu\u0308 yerine getirmedig\u0306ine veya raporu du\u0308zeltmek ic\u0327in gerekli ad\u0131mlar\u0131 atmad\u0131g\u0306\u0131na dair sonuc\u0327 ve so\u0308z konusu sonucun gerekc\u0327eleri;<\/p><p>(b) ithalatc\u0327\u0131ya veya 32. madde uyar\u0131nca uygulanabildig\u0306i hallerde dolayl\u0131 gu\u0308mru\u0308k temsilcisine uygulanan para cezas\u0131n\u0131n miktar\u0131;<\/p><p>(c) para cezas\u0131n\u0131n o\u0308denmesi gereken tarih;<\/p><p>(d) ithalatc\u0327\u0131n\u0131n veya 32. madde uyar\u0131nca uygulanabildig\u0306i hallerde dolayl\u0131 gu\u0308mru\u0308k temsilcisinin para cezas\u0131n\u0131 o\u0308demek ic\u0327in yapacag\u0306\u0131 is\u0327lem ve<\/p><p>(e) ithalatc\u0327\u0131n\u0131n veya 32. madde uyar\u0131nca uygulanabildig\u0306i hallerde dolayl\u0131 gu\u0308mru\u0308k temsilcisinin karara kars\u0327\u0131 bas\u0327vuru hakk\u0131.<\/p><p>6. Yetkili makam\u0131n, bu madde kapsam\u0131nda Komisyondan bilgileri ald\u0131ktan sonra herhangi bir is\u0327lem yap\u0131lmamas\u0131na karar vermesi durumunda, yetkili makam, Komisyonu bu dog\u0306rultuda bilgilendirir.<\/p><p>7. Komisyon, as\u0327ag\u0306\u0131dakilerle ilgili uygulama tasarruflar\u0131n\u0131 kabul etme yetkisine sahiptir:<\/p><p>(a) 2. paragraf\u0131n (a), (b) ve (c) bentlerinde at\u0131fta bulunulan toplamlar\u0131 desteklemeye yo\u0308nelik mens\u0327e u\u0308lke ve mallar\u0131n tu\u0308ru\u0308ne go\u0308re ayr\u0131nt\u0131l\u0131 bilgiler ve 2. paragraf\u0131n (d) bendinde at\u0131fta bulunuldug\u0306u s\u0327ekilde mevcut herhangi bir ilgili indirim veya dig\u0306er tazminat s\u0327ekli o\u0308rnekleri da\u0302hil olmak u\u0308zere, rapor edilecek bilgiler, so\u0308z konusu raporlamaya yo\u0308nelik arac\u0327lar ve format;<\/p><p>(b) 5. paragraf uyar\u0131nca verilecek para cezas\u0131 tutar\u0131na ilis\u0327kin go\u0308sterge nitelig\u0306indeki aral\u0131k ve raporlama ihlalinin ag\u0306\u0131rl\u0131g\u0306\u0131 ve su\u0308resi da\u0302hil olmak u\u0308zere gerc\u0327ek miktar\u0131 belirlemek ic\u0327in dikkate al\u0131nmas\u0131 gereken kriterler;<\/p><p>(c) 2. paragraf\u0131n (d) bendinde at\u0131fta bulunulan, yabanc\u0131 para birimi cinsinden ifade edilen, o\u0308denmesi gereken y\u0131ll\u0131k ortalama karbon fiyat\u0131n\u0131n y\u0131ll\u0131k ortalama do\u0308viz kuru u\u0308zerinden euroya do\u0308nu\u0308s\u0327tu\u0308ru\u0308lmesine ilis\u0327kin ayr\u0131nt\u0131l\u0131 kurallar;<\/p><p>(d) u\u0308retim su\u0308rec\u0327lerinin sistem s\u0131n\u0131rlar\u0131n\u0131n, emisyon fakto\u0308rlerinin, gerc\u0327ek emisyonlar\u0131n tesise o\u0308zgu\u0308 deg\u0306erlerinin, bunlar\u0131n mu\u0308nferit mallarla ilgili uygulamalar\u0131n\u0131n belirlenmesini ic\u0327eren ve ayr\u0131nt\u0131 du\u0308zeyi de da\u0302hil olmak u\u0308zere verilerin gu\u0308venilirlig\u0306ini temin etmeye yo\u0308nelik yo\u0308ntemleri ortaya koyan, IV. Ekte belirtilen hesaplama yo\u0308ntemlerinin unsurlar\u0131na ilis\u0327kin ayr\u0131nt\u0131l\u0131 kurallar ve<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 51\"><div class=\"layoutArea\"><div class=\"column\"><p>(e) ithal edilen mallardaki dolayl\u0131 emisyonlar ic\u0327in raporlama gerekliliklerine yo\u0308nelik arac\u0327lar ve format; so\u0308z konusu format, I. Ekte listelenen mallar\u0131n u\u0308retimi ic\u0327in kullan\u0131lan elektrik miktar\u0131n\u0131 ve ayr\u0131ca mens\u0327e u\u0308lke, u\u0308retim kaynag\u0306\u0131 ve so\u0308z konusu elektrikle ilgili emisyon fakto\u0308rlerini ic\u0327erir.<\/p><p>So\u0308z konusu uygulama tasarruflar\u0131, bu Tu\u0308zu\u0308k\u2019u\u0308n 29(2) maddesinde at\u0131fta bulunulan inceleme usulu\u0308 uyar\u0131nca kabul edilir. Bunlar, bu Tu\u0308zu\u0308k\u2019u\u0308n 32. maddesinde belirtilen gec\u0327is\u0327 do\u0308neminde ithal edilen mallara uygulan\u0131r ve 2003\/87\/AT say\u0131l\u0131 Direktif kapsam\u0131na giren tesislere yo\u0308nelik mevcut mevzuat\u0131 temel al\u0131r.<\/p><p>BO\u0308LU\u0308M XI<\/p><p>NI\u0307HAI\u0307 HU\u0308KU\u0308MLER<\/p><p>Madde 36<\/p><p>Yu\u0308ru\u0308rlu\u0308k<\/p><p>1. Bu Tu\u0308zu\u0308k, Avrupa Birlig\u0306i Resmi\u0302 Gazetesi&#8217;nde yay\u0131mlanma tarihini takip eden gu\u0308n yu\u0308ru\u0308rlu\u0308g\u0306e girer.<\/p><p>2. Bu Tu\u0308zu\u0308k, 1 Ekim 2023 tarihinden itibaren uygulan\u0131r. Ancak:<br \/>(a) 5, 10, 14, 16 ve 17. maddeler 31 Aral\u0131k 2024 tarihinden itibaren uygulan\u0131r;<\/p><p>(b) 2(2) maddesi ve 4, 6 ila 9, 15 ve 19. maddeler, 20(1), (3), (4) ve (5) maddesi, 21 ila 27 ve 31. maddeler 1 Ocak 2026 tarihinden itibaren uygulan\u0131r.<\/p><p>Bu Tu\u0308zu\u0308k, bu\u0308tu\u0308n unsurlar\u0131yla bag\u0306lay\u0131c\u0131d\u0131r ve tu\u0308m U\u0308ye Devletlerde dog\u0306rudan uygulan\u0131r. Strazburg&#8217;da, 10 May\u0131s 2023 tarihinde du\u0308zenlenmis\u0327tir.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Avrupa Parlamentosu ad\u0131na<\/p><p>R. METSOLA<\/p><p>Bas\u0327kan<\/p><\/div><div class=\"column\"><p>Konsey ad\u0131na<\/p><p>J. ROSWALL<\/p><p>Bas\u0327kan<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 52\"><div class=\"layoutArea\"><div class=\"column\"><p>EK I<\/p><p>Mallar\u0131n ve sera gazlar\u0131n\u0131n listesi<\/p><p>1. Mallar\u0131n tan\u0131mlanmas\u0131 amac\u0131yla, bu Tu\u0308zu\u0308k as\u0327ag\u0306\u0131daki tabloda belirtilen Kombine Nomanklatu\u0308r (\u201cCN\u201d) kodlar\u0131 kapsam\u0131ndaki mallara uygulan\u0131r. CN kodlar\u0131, (AET) 2658\/87 say\u0131l\u0131 Tu\u0308zu\u0308k kapsam\u0131ndaki kodlard\u0131r.<\/p><p>2. Bu Tu\u0308zu\u0308k\u2019u\u0308n amac\u0327lar\u0131 dog\u0306rultusunda, 1. bentte at\u0131fta bulunulan mallara ilis\u0327kin sera gazlar\u0131, ilgili mallar ic\u0327in as\u0327ag\u0306\u0131daki tabloda belirtilenlerdir.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>C\u0327imento<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>CN kodu<\/p><p>2507 00 80 \u2013 Dig\u0306er kaolinli killer<\/p><p>2523 10 00 \u2013 C\u0327imento klinkerleri<\/p><p>2523 21 00 \u2013 Beyaz Portland c\u0327imentosu, suni olarak renklendirilmis\u0327 olsun olmas\u0131n<\/p><p>2523 29 00 \u2013 Dig\u0306er Portland c\u0327imentosu 2523 30 00 \u2013 Alu\u0308minli c\u0327imento<br \/>2523 90 00 \u2013 Dig\u0306er hidrolik c\u0327imentolar<\/p><p>CN kodu<br \/>2716 00 00 \u2013 Elektrik enerjisi<\/p><\/div><div class=\"column\"><p>Sera gaz\u0131 Karbondioksit Karbondioksit Karbondioksit<\/p><p>Karbondioksit Karbondioksit Karbondioksit<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Elektrik<\/p><p>Sera gaz\u0131 Karbondioksit<\/p><p>Gu\u0308breler<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>CN kodu<br \/>2808 00 00 \u2013 Nitrik asit; su\u0308lfonitrik asitler<\/p><p>2814 \u2013 Susuz (saf) amonyak veya amonyag\u0306\u0131n sulu c\u0327o\u0308zeltileri<\/p><p>2834 21 00 \u2013 Potasyum nitratlar\u0131<\/p><p>3102 \u2013 Azotlu mineral veya kimyasal gu\u0308breler<\/p><\/div><div class=\"column\"><p>Sera gaz\u0131<br \/>Karbondioksit ve azot oksit Karbondioksit<\/p><p>Karbondioksit ve azot oksit Karbondioksit ve azot oksit<\/p><\/div><\/div><table><tbody><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>3105 \u2013 Bitki besin maddeleri olan azot, fosfor ve potasyumun ikisini veya u\u0308c\u0327u\u0308nu\u0308 ic\u0327eren mineral veya kimyasal gu\u0308breler; dig\u0306er gu\u0308breler; bu bo\u0308lu\u0308mdeki mallar\u0131n tablet veya benzeri s\u0327ekillerde veya bru\u0308t ag\u0306\u0131rl\u0131g\u0306\u0131 10 kg\u2019\u0131 gec\u0327meyen ambalajlarda olanlar\u0131<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit ve azot oksit<\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table><\/div><div class=\"page\" title=\"Page 53\"><div class=\"layoutArea\"><div class=\"column\"><p>Demir ve c\u0327elik<\/p><p>CN kodu Sera gaz\u0131<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><table><tbody><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>As\u0327ag\u0306\u0131dakiler haric\u0327: 3105 60 00 \u2013 Bitki besin maddeleri olan fosfor ve potasyumun ikisini de ic\u0327eren mineral veya kimyasal gu\u0308breler<\/p><\/div><\/div><\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table><table><tbody><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>72 \u2013 Demir ve c\u0327elik As\u0327ag\u0306\u0131dakiler haric\u0327:<\/p><p>7202 2 \u2013 Ferro-silisyum<\/p><p>7202 30 00 \u2013 Ferro-siliko-manganez<\/p><p>7202 50 00 \u2013 Ferro-siliko-krom<\/p><p>7202 70 00 \u2013 Ferro-molibden<\/p><p>7202 80 00 \u2013 Ferro-tungsten ve ferro-siliko- tungsten<\/p><p>7202 91 00 \u2013 Ferro-titanyum ve ferro-siliko- titanyum<\/p><p>7202 92 00 \u2013 Ferro-vanadyum<br \/>7202 93 00 \u2013 Ferro-niobyum<br \/>7202 99 \u2013 Dig\u0306er:<br \/>7202 99 10 \u2013 Ferro-fosfor<br \/>7202 99 30 \u2013 Ferro-siliko-magnezyum 7202 99 80 \u2013 Dig\u0306er<\/p><p>7204 \u2013 Demirli at\u0131k ve hurda; hurda ku\u0308lc\u0327eler ve c\u0327elig\u0306in yeniden eritilmesi<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>2601 12 00 \u2013 Aglomere edilmis\u0327 demir cevherleri ve zenginles\u0327tirilmis\u0327 demir cevherleri, kavrulmus\u0327 demir piritleri haric\u0327<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7301 \u2013 Demir veya c\u0327elikten palplans\u0327lar, delinmis\u0327, z\u0131mbalanm\u0131s\u0327 veya birles\u0327tirilmis\u0327 parc\u0327alardan yap\u0131lm\u0131s\u0327 olsun veya olmas\u0131n; demir veya c\u0327elikten kaynak yap\u0131lm\u0131s\u0327 profiller, s\u0327ekiller ve k\u0131s\u0131mlar<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7302 \u2013 Demir veya c\u0327elikten demiryolu ve tramvay hatt\u0131 ins\u0327aat malzemesi; raylar, kontrraylar ve dis\u0327li raylar, makas dilleri, kruvazman ve makaslar, gergi c\u0327ubuklar\u0131 ve dig\u0306er gec\u0327is\u0327 parc\u0327alar\u0131 dis\u0327li raylar, traversler (ekartman c\u0327ubuklar\u0131), cebire bulonlar\u0131, ray yataklar\u0131, sabo kamas\u0131, taban plakalar\u0131 (altl\u0131klar), ray k\u0131skac\u0327lar\u0131, kaideler, bag\u0306lant\u0131lar ve raylar\u0131n birles\u0327tirilmesi veya<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table><\/div><div class=\"page\" title=\"Page 54\"><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>sabitles\u0327tirilmesi ic\u0327in o\u0308zel olarak imal edilmis\u0327 dig\u0306er parc\u0327alar<\/p><p>7303 00 \u2013 Do\u0308kme demir ince ve kal\u0131n borular ve ic\u0327i bos\u0327 profiller<\/p><\/div><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><table><tbody><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7304 \u2013 Demir (do\u0308kme demir haric\u0327) veya c\u0327elikten ince ve kal\u0131n borular ve ic\u0327i bos\u0327 profiller (dikis\u0327siz)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7305 \u2013 Demir veya c\u0327elikten, d\u0131s\u0327 c\u0327ap\u0131 406,4 mm\u2019yi gec\u0327en dairesel kesitli dig\u0306er ince ve kal\u0131n borular (o\u0308rneg\u0306in, kaynakl\u0131, perc\u0327inli veya benzeri s\u0327ekillerde kapat\u0131lm\u0131s\u0327)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7306 \u2013 Demir veya c\u0327elikten dig\u0306er ince ve kal\u0131n borular ve ic\u0327i bos\u0327 profiller (o\u0308rneg\u0306in ac\u0327\u0131k dikis\u0327 veya kaynakl\u0131, perc\u0327inli veya benzeri s\u0327ekillerde kapat\u0131lm\u0131s\u0327)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7307 \u2013 Demir veya c\u0327elikten boru bag\u0306lant\u0131 parc\u0327alar\u0131 (o\u0308rneg\u0306in, rakorlar, dirsekler ve mans\u0327onlar)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7308 \u2013 Demir veya c\u0327elikten ins\u0327aat (94.06 pozisyonundaki prefabrik yap\u0131lar haric\u0327) ve ins\u0327aat aksam\u0131 (o\u0308rneg\u0306in, ko\u0308pru\u0308ler ve ko\u0308pru\u0308 aksam\u0131, kilitli kap\u0131lar, kuleler, kafes direkler, c\u0327at\u0131lar, c\u0327at\u0131 c\u0327erc\u0327eveleri, kap\u0131lar ve pencereler, ile bunlar\u0131n c\u0327erc\u0327eveleri ve kap\u0131 es\u0327ikleri, panjurlar, korkuluklar, parmakl\u0131klar ve su\u0308tunlar); ins\u0327aatta kullan\u0131lmak u\u0308zere haz\u0131rlanm\u0131s\u0327 demir veya c\u0327elikten saclar, c\u0327ubuklar, profiller, s\u0327ekiller, kesitler, ince borular ve benzerleri<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7309 00 \u2013 Demir veya c\u0327elikten hacmi 300 litreyi gec\u0327en ve ic\u0327 yu\u0308zeyleri kaplanm\u0131s\u0327 veya \u0131s\u0131 yal\u0131t\u0131ml\u0131 olsun ya da olmas\u0131n, mekanik veya termik tertibat\u0131 bulunmayan her tu\u0308rlu\u0308 malzeme (s\u0131k\u0131s\u0327t\u0131r\u0131lm\u0131s\u0327 veya s\u0131v\u0131las\u0327t\u0131r\u0131lm\u0131s\u0327 gaz haric\u0327) ic\u0327in depolar, sarn\u0131c\u0327lar, ku\u0308vler ve benzeri kaplar<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7310 \u2013 Demir veya c\u0327elikten hacmi 300 litreyi gec\u0327meyen ve ic\u0327 yu\u0308zeyleri kaplanm\u0131s\u0327 veya \u0131s\u0131 yal\u0131t\u0131ml\u0131 olsun ya da olmas\u0131n mekanik veya termik tertibat\u0131 bulunmayan her tu\u0308rlu\u0308 malzeme (s\u0131k\u0131s\u0327t\u0131r\u0131lm\u0131s\u0327 veya s\u0131v\u0131las\u0327t\u0131r\u0131lm\u0131s\u0327 gaz haric\u0327) ic\u0327in variller, bidonlar ve benzeri kaplar<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table><div class=\"layoutArea\"><div class=\"column\"><p>7311 00 \u2013 Demir veya c\u0327elikten s\u0131k\u0131s\u0327t\u0131r\u0131lm\u0131s\u0327 veya s\u0131v\u0131las\u0327t\u0131r\u0131lm\u0131s\u0327 gaz ic\u0327in kaplar<\/p><\/div><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 55\"><div class=\"layoutArea\"><div class=\"column\"><p>7326 \u2013 Demir veya c\u0327elikten dig\u0306er es\u0327yalar Karbondioksit<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><table><tbody><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7318 \u2013 Demir veya c\u0327elikten vidalar, civatalar, vida somunlar\u0131, trifon vidalar, c\u0327engelli vidalar, perc\u0327inler, c\u0327iviler, c\u0327atall\u0131 pimler, rondelalar (yaylanmay\u0131 sag\u0306lay\u0131c\u0131 rondelalar da\u0302hil) ve benzeri es\u0327yalar<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table><div class=\"layoutArea\"><div class=\"column\"><p>Alu\u0308minyum<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>CN kodu<\/p><p>7601 \u2013 I\u0307s\u0327lenmemis\u0327 alu\u0308minyum<\/p><p>7603 \u2013 Alu\u0308minyum tozlar\u0131 ve ince pullar<\/p><p>7604 \u2013 Alu\u0308minyum c\u0327ubuklar, rotlar ve profiller<\/p><p>7605 \u2013 Alu\u0308minyum teller<\/p><p>7606 \u2013 Alu\u0308minyum saclar, levhalar, s\u0327eritler (kal\u0131nl\u0131g\u0306\u0131 0,2 mm\u2019yi gec\u0327enler)<\/p><p>7608 \u2013 Alu\u0308minyumdan ince ve kal\u0131n borular<\/p><\/div><div class=\"column\"><p>Sera gaz\u0131 Karbondioksit Karbondioksit Karbondioksit<\/p><p>Karbondioksit Karbondioksit<\/p><p>Karbondioksit<\/p><\/div><div class=\"column\"><p>ve perflorokarbonlar ve perflorokarbonlar ve perflorokarbonlar<\/p><p>ve perflorokarbonlar ve perflorokarbonlar<\/p><p>ve perflorokarbonlar<\/p><\/div><\/div><table><tbody><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7607 \u2013 Kal\u0131nl\u0131g\u0306\u0131 (mesnedi haric\u0327) 0,2 mm\u2019yi gec\u0327meyen alu\u0308minyum folyo (ka\u0302g\u0306\u0131t, karton, plastik veya benzeri malzemeler u\u0308zerine bas\u0131lm\u0131s\u0327 veya yap\u0131s\u0327t\u0131r\u0131lm\u0131s\u0327 olsun ya da olmas\u0131n)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit ve perflorokarbonlar<\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table><table><tbody><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7609 00 00 \u2013 Alu\u0308minyum ince boru veya boru bag\u0306lant\u0131 parc\u0327alar\u0131 (o\u0308rneg\u0306in, kaplinler, dirsekler, mans\u0327onlar)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit ve perflorokarbonlar<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7610 \u2013 Alu\u0308minyum ins\u0327aat (9406 pozisyonundaki prefabrik ins\u0327aatlar haric\u0327) ve ins\u0327aat aksam\u0131 (o\u0308rneg\u0306in, ko\u0308pru\u0308ler ve ko\u0308pru\u0308 aksam\u0131, kuleler, kafes direkler, c\u0327at\u0131lar, c\u0327at\u0131 c\u0327erc\u0327eveleri, kap\u0131lar ve pencereler ile bunlar\u0131n c\u0327erc\u0327eveleri ile kap\u0131 es\u0327ikleri, korkuluklar, parmakl\u0131klar ve su\u0308tunlar) ins\u0327aatta kullan\u0131lmak u\u0308zere haz\u0131rlanm\u0131s\u0327 alu\u0308minyum saclar, c\u0327ubuklar, profiller, ince borular ve benzerleri)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit ve perflorokarbonlar<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7611 00 00 \u2013 Her tu\u0308rlu\u0308 malzeme ic\u0327in (s\u0131k\u0131s\u0327t\u0131r\u0131lm\u0131s\u0327 veya s\u0131v\u0131las\u0327t\u0131r\u0131lm\u0131s\u0327 gaz haric\u0327) hacmi 300 litreyi gec\u0327en ve ic\u0327 yu\u0308zeyleri kaplanm\u0131s\u0327 veya \u0131s\u0131 yal\u0131t\u0131ml\u0131 olsun ya da olmas\u0131n mekanik veya termik tertibat\u0131 bulunmayan alu\u0308minyum depolar, sarn\u0131c\u0327lar, ku\u0308vler ve benzeri kaplar<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit ve perflorokarbonlar<\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table><\/div><div class=\"page\" title=\"Page 56\"><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><table><tbody><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7612 \u2013 Her tu\u0308rlu\u0308 malzeme ic\u0327in (s\u0131k\u0131s\u0327t\u0131r\u0131lm\u0131s\u0327 veya s\u0131v\u0131las\u0327t\u0131r\u0131lm\u0131s\u0327 gaz haric\u0327) hacmi 300 litreyi gec\u0327meyen ve ic\u0327 yu\u0308zeyleri kaplanm\u0131s\u0327 veya \u0131s\u0131 yal\u0131t\u0131ml\u0131 olsun veya olmas\u0131n, mekanik ya da termik tertibat\u0131 bulunmayan alu\u0308minyum depolar, f\u0131c\u0327\u0131lar, variller, bidonlar ve benzeri kaplar (tu\u0308p s\u0327eklinde sert veya esnek kaplar da\u0302hil)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit ve perflorokarbonlar<\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table><div class=\"layoutArea\"><div class=\"column\"><p>7613 00 00 \u2013 S\u0131k\u0131s\u0327t\u0131r\u0131lm\u0131s\u0327 veya s\u0131v\u0131las\u0327t\u0131r\u0131lm\u0131s\u0327 Karbondioksit ve perflorokarbonlar gaz ic\u0327in alu\u0308minyum kaplar<\/p><\/div><\/div><table><tbody><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7614 \u2013 Alu\u0308minyumdan demetlenmis\u0327 teller, kablolar, o\u0308rme halatlar ve benzerleri (elektrik ic\u0327in izole edilmemis\u0327 olanlar):<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit ve perflorokarbonlar<\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table><div class=\"layoutArea\"><div class=\"column\"><p>7616 \u2013 Alu\u0308minyumdan dig\u0306er es\u0327yalar<\/p><p>CN kodu<br \/>2804 10 00 \u2013 Hidrojen<\/p><\/div><div class=\"column\"><p>Karbondioksit ve perflorokarbonlar<\/p><p>Kimyasallar<\/p><p>Sera gaz\u0131 Karbondioksit<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 57\"><div class=\"layoutArea\"><div class=\"column\"><p>EK II<\/p><p>7(1) maddesi uyar\u0131nca yaln\u0131zca dog\u0306rudan emisyonlar\u0131n dikkate al\u0131nmas\u0131 gereken mallar\u0131n listesi<\/p><p>Demir ve c\u0327elik<\/p><p>CN kodu Sera gaz\u0131<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><table><tbody><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>72 \u2013 Demir ve c\u0327elik As\u0327ag\u0306\u0131dakiler haric\u0327:<\/p><p>7202 2 \u2013 Ferro-silisyum<\/p><p>7202 30 00 \u2013 Ferro-siliko-manganez<\/p><p>7202 50 00 \u2013 Ferro-siliko-krom<\/p><p>7202 70 00 \u2013 Ferro-molibden<\/p><p>7202 80 00 \u2013 Ferro-tungsten ve ferro-siliko- tungsten<\/p><p>7202 91 00 \u2013 Ferro-titanyum ve ferro-siliko- titanyum<\/p><p>7202 92 00 \u2013 Ferro-vanadyum<br \/>7202 93 00 \u2013 Ferro-niobyum<br \/>7202 99 \u2013 Dig\u0306er:<br \/>7202 99 10 \u2013 Ferro-fosfor<br \/>7202 99 30 \u2013 Ferro-siliko-magnezyum 7202 99 80 \u2013 Dig\u0306er<\/p><p>7204 \u2013 Demirli at\u0131k ile hurda ku\u0308lc\u0327e ve c\u0327elig\u0306in yeniden eritilmesi suretiyle elde edilen hurda<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7301 \u2013, Delinmis\u0327, z\u0131mbalanm\u0131s\u0327 veya birles\u0327tirilmis\u0327 parc\u0327alardan yap\u0131lm\u0131s\u0327 olsun veya olmas\u0131n demir veya c\u0327elikten palplans\u0327lar; demir veya c\u0327elikten kaynak yap\u0131lm\u0131s\u0327 profiller, s\u0327ekiller ve k\u0131s\u0131mlar<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7302 \u2013 Demir veya c\u0327elikten demiryolu ve tramvay hatt\u0131 ins\u0327aat malzemesi; raylar, kontrraylar ve dis\u0327li raylar, makas dilleri, kruvazman ve makaslar, gergi c\u0327ubuklar\u0131, dis\u0327li raylar ve dig\u0306er gec\u0327is\u0327 parc\u0327alar\u0131 traversler (ekartman c\u0327ubuklar\u0131), cebire bulonlar\u0131, ray yataklar\u0131, sabo kamas\u0131, taban plakalar\u0131 (altl\u0131klar), ray k\u0131skac\u0327lar\u0131, kaideler, bag\u0306lant\u0131lar ve raylar\u0131n birles\u0327tirilmesi veya sabitles\u0327tirilmesi ic\u0327in o\u0308zel olarak imal edilmis\u0327 dig\u0306er parc\u0327alar<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table><\/div><div class=\"page\" title=\"Page 58\"><div class=\"layoutArea\"><div class=\"column\"><p>7311 00 \u2013 Demir veya c\u0327elikten s\u0131k\u0131s\u0327t\u0131r\u0131lm\u0131s\u0327 veya s\u0131v\u0131las\u0327t\u0131r\u0131lm\u0131s\u0327 gaz ic\u0327in kaplar<\/p><p>7318 \u2013 Demir veya c\u0327elikten vidalar, civatalar, vida somunlar\u0131, trifon vidalar, c\u0327engelli vidalar, perc\u0327inler, c\u0327iviler, c\u0327atall\u0131 pimler,<\/p><\/div><div class=\"column\"><p>Karbondioksit Karbondioksit<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>7303 00 \u2013 Do\u0308kme demirden ince ve kal\u0131n borular ve ic\u0327i bos\u0327 profiller<\/p><\/div><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><table><tbody><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7304 \u2013 Demir (do\u0308kme demir haric\u0327) veya c\u0327elikten ince ve kal\u0131n borular ve ic\u0327i bos\u0327 profiller (dikis\u0327siz)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7305 \u2013 Demir veya c\u0327elikten d\u0131s\u0327 c\u0327ap\u0131 406,4 mm\u2019yi gec\u0327en dairesel kesitli dig\u0306er ince ve kal\u0131n borular (o\u0308rneg\u0306in, kaynakl\u0131, perc\u0327inli veya benzeri s\u0327ekillerde kapat\u0131lm\u0131s\u0327)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7306 \u2013 Demir veya c\u0327elikten dig\u0306er ince ve kal\u0131n borular ve ic\u0327i bos\u0327 profiller (o\u0308rneg\u0306in ac\u0327\u0131k dikis\u0327 veya kaynakl\u0131, perc\u0327inli veya benzeri s\u0327ekillerde kapat\u0131lm\u0131s\u0327)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7307 \u2013 Demir veya c\u0327elikten boru bag\u0306lant\u0131 parc\u0327alar\u0131 (o\u0308rneg\u0306in rakorlar, dirsekler ve mans\u0327onlar)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7308 \u2013 Demir veya c\u0327elikten ins\u0327aat (9406 pozisyonundaki prefabrik yap\u0131lar haric\u0327) ve ins\u0327aat aksam\u0131 (o\u0308rneg\u0306in, ko\u0308pru\u0308ler ve ko\u0308pru\u0308 aksam\u0131, kilitli kap\u0131lar, kuleler, kafes direkler, c\u0327at\u0131lar, c\u0327at\u0131 c\u0327erc\u0327eveleri, kap\u0131lar ve pencereler ve bunlar\u0131n c\u0327erc\u0327eveleri ve kap\u0131 es\u0327ikleri, panjurlar, korkuluklar, parmakl\u0131klar ve su\u0308tunlar); ins\u0327aatta kullan\u0131lmak u\u0308zere haz\u0131rlanm\u0131s\u0327 demir veya c\u0327elikten saclar, c\u0327ubuklar, profiller, s\u0327ekiller, kesitler, ince borular ve benzerleri<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7309 00 \u2013 Demir veya c\u0327elikten hacmi 300 litreyi gec\u0327en ve ic\u0327 yu\u0308zeyleri kaplanm\u0131s\u0327 veya \u0131s\u0131 yal\u0131t\u0131ml\u0131 olsun veya olmas\u0131n, mekanik veya termik tertibat\u0131 bulunmayan her tu\u0308rlu\u0308 malzeme (s\u0131k\u0131s\u0327t\u0131r\u0131lm\u0131s\u0327 veya s\u0131v\u0131las\u0327t\u0131r\u0131lm\u0131s\u0327 gaz haric\u0327) depolar, sarn\u0131c\u0327lar, ku\u0308vler ve benzeri kaplar<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7310 \u2013 Demir veya c\u0327elikten hacmi 300 litreyi gec\u0327meyen ve ic\u0327 yu\u0308zeyleri kaplanm\u0131s\u0327 veya \u0131s\u0131 yal\u0131t\u0131ml\u0131 olsun veya olmas\u0131n, mekanik veya termik tertibat\u0131 bulunmayan her tu\u0308rlu\u0308 malzeme ic\u0327in sarn\u0131c\u0327lar, depolar f\u0131c\u0327\u0131lar, variller, bidonlar ve benzeri kaplar<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit<\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table><\/div><div class=\"page\" title=\"Page 59\"><div class=\"layoutArea\"><div class=\"column\"><p>rondelalar (yaylanmay\u0131 sag\u0306lay\u0131c\u0131 rondelalar da\u0302hil) ve benzeri es\u0327yalar<\/p><p>7326 \u2013 Demir veya c\u0327elikten dig\u0306er es\u0327yalar Karbondioksit<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Alu\u0308minyum<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>CN kodu<\/p><p>7601 \u2013 I\u0307s\u0327lenmemis\u0327 alu\u0308minyum<\/p><p>7603 \u2013 Alu\u0308minyum tozlar\u0131 ve ince pullar<\/p><p>7604 \u2013 Alu\u0308minyum c\u0327ubuklar, rotlar ve profiller<\/p><p>7605 \u2013 Alu\u0308minyum teller<\/p><p>7606 \u2013 Kal\u0131nl\u0131g\u0306\u0131 0,2 mm\u2019yi gec\u0327en alu\u0308minyum saclar, levhalar, s\u0327eritler<\/p><\/div><div class=\"column\"><p>Sera gaz\u0131<br \/>Karbondioksit ve perflorokarbonlar Karbondioksit ve perflorokarbonlar Karbondioksit ve perflorokarbonlar<\/p><p>Karbondioksit ve perflorokarbonlar Karbondioksit ve perflorokarbonlar<\/p><\/div><\/div><table><tbody><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7607 \u2013 Kal\u0131nl\u0131g\u0306\u0131 (mesnedi haric\u0327) 0,2 mm\u2019yi gec\u0327meyen alu\u0308minyum folyo (ka\u0302g\u0306\u0131t, karton, plastik veya benzeri malzemeler u\u0308zerine bas\u0131lm\u0131s\u0327 veya yap\u0131s\u0327t\u0131r\u0131lm\u0131s\u0327 olsun ya da olmas\u0131n)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit ve perflorokarbonlar<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7608 \u2013 Alu\u0308minyumdan ince ve kal\u0131n borular<\/p><p>7609 00 00 \u2013 Alu\u0308minyum ince boru ve boru bag\u0306lant\u0131 parc\u0327alar\u0131 (o\u0308rneg\u0306in, kaplinler, dirsekler, mans\u0327onlar)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit ve perflorokarbonlar<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7610 \u2013 Alu\u0308minyum ins\u0327aat (9406 pozisyonundaki prefabrik ins\u0327aatlar haric\u0327) ve ins\u0327aat aksam\u0131 (o\u0308rneg\u0306in ko\u0308pru\u0308ler ve ko\u0308pru\u0308 aksam\u0131, kuleler, kafes direkler, c\u0327at\u0131lar, c\u0327at\u0131 c\u0327erc\u0327eveleri, kap\u0131lar ve pencereler ve bunlar\u0131n c\u0327erc\u0327eveleri ile kap\u0131 es\u0327ikleri, korkuluklar, parmakl\u0131klar ve su\u0308tunlar) ile ins\u0327aatta kullan\u0131lmak u\u0308zere haz\u0131rlanm\u0131s\u0327 alu\u0308minyum saclar, c\u0327ubuklar, profiller, ince borular ve benzerleri)<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit ve perflorokarbonlar<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7611 00 00 \u2013 Her tu\u0308rlu\u0308 malzeme ic\u0327in (s\u0131k\u0131s\u0327t\u0131r\u0131lm\u0131s\u0327 veya s\u0131v\u0131las\u0327t\u0131r\u0131lm\u0131s\u0327 gaz haric\u0327) hacmi 300 litreyi gec\u0327en ve ic\u0327 yu\u0308zeyleri kaplanm\u0131s\u0327 veya \u0131s\u0131 yal\u0131t\u0131ml\u0131 olsun veya olmas\u0131n, mekanik veya termik tertibat\u0131 bulunmayan alu\u0308minyum depolar, sarn\u0131c\u0327lar, ku\u0308vler ve benzeri kaplar<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit ve perflorokarbonlar<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7612 \u2013 Her tu\u0308rlu\u0308 malzeme ic\u0327in (s\u0131k\u0131s\u0327t\u0131r\u0131lm\u0131s\u0327 veya s\u0131v\u0131las\u0327t\u0131r\u0131lm\u0131s\u0327 gaz haric\u0327) hacmi 300 litreyi gec\u0327meyen ve ic\u0327 yu\u0308zeyleri kaplanm\u0131s\u0327 veya \u0131s\u0131 yal\u0131t\u0131ml\u0131 olsun veya olmas\u0131n,<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit ve perflorokarbonlar<\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table><\/div><div class=\"page\" title=\"Page 60\"><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><table><tbody><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>mekanik ya da termik tertibat\u0131 bulunmayan alu\u0308minyum depolar, f\u0131c\u0327\u0131lar, variller, bidonlar ve benzeri kaplar (tu\u0308p s\u0327eklinde sert veya esnek kaplar da\u0302hil)<\/p><\/div><\/div><\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table><div class=\"layoutArea\"><div class=\"column\"><p>7613 00 00 \u2013 S\u0131k\u0131s\u0327t\u0131r\u0131lm\u0131s\u0327 veya s\u0131v\u0131las\u0327t\u0131r\u0131lm\u0131s\u0327 Karbondioksit ve perflorokarbonlar gaz ic\u0327in alu\u0308minyum kaplar<\/p><\/div><\/div><table><tbody><tr><td><div class=\"layoutArea\"><div class=\"column\"><p>7614 \u2013 Alu\u0308minyumdan demetlenmis\u0327 teller, kablolar, o\u0308rme halatlar ve benzerleri (elektrik ic\u0327in izole edilmemis\u0327 olanlar):<\/p><\/div><\/div><\/td><td><div class=\"layoutArea\"><div class=\"column\"><p>Karbondioksit ve perflorokarbonlar<\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table><div class=\"layoutArea\"><div class=\"column\"><p>7616 \u2013 Alu\u0308minyumdan dig\u0306er es\u0327yalar<\/p><p>CN kodu<br \/>2804 10 00 \u2013 Hidrojen<\/p><\/div><div class=\"column\"><p>Karbondioksit ve perflorokarbonlar<\/p><p>Kimyasallar<\/p><p>Sera gaz\u0131 Karbondioksit<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 61\"><div class=\"layoutArea\"><div class=\"column\"><p>EK III<\/p><p>2. maddenin amac\u0131 dog\u0306rultusunda, bu Tu\u0308zu\u0308k\u2019u\u0308n kapsam\u0131 d\u0131s\u0327\u0131nda kalan u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler ve bo\u0308lgeler<\/p><p>1. BU TU\u0308ZU\u0308K\u2019U\u0308N KAPSAMI DIS\u0327INDA KALAN U\u0308C\u0327U\u0308NCU\u0308 U\u0308LKELER VE BO\u0308LGELER Bu Tu\u0308zu\u0308k as\u0327ag\u0306\u0131daki u\u0308lkeler mens\u0327eli mallara uygulanmaz:<\/p><p>\u2212 I\u0307zlanda<br \/>\u2212 Lihtens\u0327tayn \u2212 Norvec\u0327<br \/>\u2212 I\u0307svic\u0327re<\/p><p>Bu Tu\u0308zu\u0308k as\u0327ag\u0306\u0131daki bo\u0308lgeler mens\u0327eli mallara uygulanmaz:<\/p><p>\u2212 Bu\u0308singen \u2212 Heligoland \u2212 Livigno<br \/>\u2212 Ceuta<br \/>\u2212 Melilla<\/p><p>2. BI\u0307RLI\u0307K\u2019I\u0307N GU\u0308MRU\u0308K BO\u0308LGESI\u0307NE ELEKTRI\u0307K I\u0307THALATINA I\u0307LI\u0307S\u0327KI\u0307N OLARAK BU TU\u0308ZU\u0308K\u2019U\u0308N KAPSAMI DIS\u0327INDA KALAN U\u0308C\u0327U\u0308NCU\u0308 U\u0308LKELER VE BO\u0308LGELER<\/p><p>[2(11) maddesi uyar\u0131nca Komisyon taraf\u0131ndan eklenecek veya c\u0327\u0131kar\u0131lacak u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler ve bo\u0308lgeler.]<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 62\"><div class=\"layoutArea\"><div class=\"column\"><p>EK IV<\/p><p>7. maddenin amac\u0131 dog\u0306rultusunda go\u0308mu\u0308lu\u0308 emisyonlar\u0131 hesaplama yo\u0308ntemleri<\/p><ol><li><p>TANIMLAR<br \/>Bu Ek ile V ve VI. Eklerin amac\u0327lar\u0131 dog\u0306rultusunda, as\u0327ag\u0306\u0131daki tan\u0131mlar uygulan\u0131r:<\/p><p>(a) \u201cbasit mallar\u201d, yaln\u0131zca s\u0131f\u0131r go\u0308mu\u0308lu\u0308 emisyona sahip girdi malzemeleri (o\u0308ncu\u0308l maddeler) ve yak\u0131tlar gerektiren bir u\u0308retim su\u0308recinde u\u0308retilen mallard\u0131r;<\/p><p>(b) \u201ckarmas\u0327\u0131k mallar\u201d, basit mallar d\u0131s\u0327\u0131ndaki mallard\u0131r;<\/p><p>(c) \u201cbelirli go\u0308mu\u0308lu\u0308 emisyonlar\u201d, bir ton mal\u0131n, her ton mal ic\u0327in ton CO2e emisyonu olarak ifade edilen, go\u0308mu\u0308lu\u0308 emisyonlard\u0131r;<\/p><p>(d) \u201cCO2 emisyon fakto\u0308ru\u0308\u201d, bir cog\u0306rafi bo\u0308lgede fosil yak\u0131tlardan u\u0308retilen elektrig\u0306in CO2 yog\u0306unlug\u0306unun ag\u0306\u0131rl\u0131kl\u0131 ortalamas\u0131d\u0131r; CO2 emisyon fakto\u0308ru\u0308, elektrik sekto\u0308ru\u0308nu\u0308n CO2 emisyon verilerinin ilgili cog\u0306rafi bo\u0308lgede fosil yak\u0131tlara dayal\u0131 bru\u0308t elektrik u\u0308retimine bo\u0308lu\u0308nmesinin sonucudur; megavat-saat bas\u0327\u0131na ton CO2 olarak ifade edilir;<\/p><p>(e) \u201celektrik ic\u0327in emisyon fakto\u0308ru\u0308\u201d, mallar\u0131n u\u0308retiminde tu\u0308ketilen elektrig\u0306in emisyon yog\u0306unlug\u0306unu temsil eden, CO2e ile ifade edilen varsay\u0131lan deg\u0306erdir;<\/p><p>(f) \u201celektrik sat\u0131n al\u0131m anlas\u0327mas\u0131\u201d, kis\u0327inin dog\u0306rudan elektrik u\u0308reticisinden elektrik sat\u0131n almay\u0131 kabul ettig\u0306i bir anlas\u0327mad\u0131r;<\/p><p>(g) \u201ciletim sistemi operato\u0308ru\u0308\u201d, (AB) 2019\/944 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Direktifi\u2019nin128 2. maddesinin (35) bendinde tan\u0131mlanan operato\u0308rdu\u0308r.<\/p><\/li><li><p>BASI\u0307T MALLAR I\u0307C\u0327I\u0307N GERC\u0327EK BELI\u0307RLI\u0307 GO\u0308MU\u0308LU\u0308 EMI\u0307SYONLARIN BELI\u0307RLENMESI\u0307<\/p><p>Belirli bir tesiste u\u0308retilen basit mallar\u0131n belirli gerc\u0327ek go\u0308mu\u0308lu\u0308 emisyonlar\u0131n\u0131 belirlemek ic\u0327in, dog\u0306rudan ve uygulanabilir oldug\u0306unda dolayl\u0131 emisyonlar hesaba kat\u0131l\u0131r. So\u0308z konusu amac\u0327 dog\u0306rultusunda, as\u0327ag\u0306\u0131daki denklem uygulanacakt\u0131r:<\/p><p>SEEg = AttrEmg ALg<\/p><p>Burada:<br \/>SEEg, ton bas\u0327\u0131na CO2e cinsinden mallar\u0131n (g) belirli go\u0308mu\u0308lu\u0308 emisyonlar\u0131d\u0131r; AttrEmg, mallar\u0131n (g) atfedilen emisyonlar\u0131d\u0131r ve<\/p><\/li><\/ol><p>28 1 2012\/27\/AB say\u0131l\u0131 Direktif\u2019i deg\u0306is\u0327tiren elektrik ic\u0327in ic\u0327 pazara yo\u0308nelik ortak kurallar hakk\u0131nda 5 Haziran 2019 tarihli ve (AB) 2019\/944 say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Direktifi (ABRG L 158, 14.6.2019, s. 125).<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 63\"><div class=\"layoutArea\"><div class=\"column\"><p>ALg, raporlama do\u0308neminde so\u0308z konusu tesiste u\u0308retilen mallar\u0131n miktar\u0131 olan mal\u0131n faaliyet du\u0308zeyidir.<\/p><p>\u201cAtfedilen emisyonlar\u201d, 7(7) maddesi uyar\u0131nca kabul edilen uygulama tasarruflar\u0131 ile tan\u0131mlanan u\u0308retim su\u0308recinin sistem s\u0131n\u0131rlar\u0131 uygulan\u0131rken, tesisin emisyonlar\u0131n\u0131n raporlama do\u0308nemi boyunca u\u0308retim su\u0308recinden kaynaklanan ve mallar\u0131n (g) u\u0308retimiyle sonuc\u0327lanan k\u0131sm\u0131d\u0131r. Atfedilen emisyonlar as\u0327ag\u0306\u0131daki denklem kullan\u0131larak hesaplan\u0131r:<\/p><p>AttrEmg = DirEm + IndirEm<\/p><p>Burada:<\/p><p>DirEm, 7(7) maddesi uyar\u0131nca kabul edilen uygulama tasarrufunda at\u0131fta bulunulan sistem s\u0131n\u0131rlar\u0131 da\u0302hilinde, u\u0308retim su\u0308recinden kaynaklanan ve ton CO2e cinsinden ifade edilen dog\u0306rudan emisyonlard\u0131r ve<\/p><p>IndirEm, 7(7) maddesi uyar\u0131nca kabul edilen uygulama tasarrufunda at\u0131fta bulunulan sistem s\u0131n\u0131rlar\u0131 da\u0302hilinde, mallar\u0131n u\u0308retim su\u0308recinde tu\u0308ketilen elektrig\u0306in u\u0308retiminden kaynaklanan ve ton CO2e cinsinden ifade edilen dolayl\u0131 emisyonlard\u0131r.<\/p><p>3. KARMAS\u0327IK MALLAR I\u0307C\u0327I\u0307N GERC\u0327EK GO\u0308MU\u0308LU\u0308 EMI\u0307SYONLARIN BELI\u0307RLENMESI\u0307<\/p><p>Belirli bir tesiste u\u0308retilen karmas\u0327\u0131k mallar\u0131n belirli gerc\u0327ek go\u0308mu\u0308lu\u0308 emisyonlar\u0131n belirlenmesi ic\u0327in as\u0327ag\u0306\u0131daki denklem uygulanacakt\u0131r:<\/p><p>SEEg = AttrEmg + EEInpMat ALg<\/p><p>Burada:<\/p><p>AttrEmg, mallar\u0131n (g) atfedilen emisyonlar\u0131d\u0131r;<\/p><p>ALg, raporlama do\u0308neminde so\u0308z konusu tesiste u\u0308retilen mallar\u0131n miktar\u0131 olmak u\u0308zere mal\u0131n faaliyet du\u0308zeyidir ve<\/p><p>EEInpMat, u\u0308retim su\u0308recinde tu\u0308ketilen girdi malzemelerinin (o\u0308ncu\u0308l maddeler) go\u0308mu\u0308lu\u0308 emisyonlar\u0131d\u0131r. Yaln\u0131zca, 7(7) maddesi uyar\u0131nca kabul edilen uygulama tasarrufunda belirtildig\u0306i s\u0327ekilde, u\u0308retim su\u0308recinin sistem s\u0131n\u0131rlar\u0131yla ilgili olarak listelenen girdi malzemeleri (o\u0308ncu\u0308l maddeler) dikkate al\u0131nacakt\u0131r. I\u0307lgili EEInpMat as\u0327ag\u0306\u0131daki s\u0327ekilde hesaplan\u0131r:<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Burada:<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>n<\/p><p>EEImpMat = \u2211 Mi \u2219 SEEi i=1<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 64\"><div class=\"layoutArea\"><div class=\"column\"><p>Mi, u\u0308retim su\u0308recinde kullan\u0131lan girdi malzemesinin (o\u0308ncu\u0308l madde) (i) ku\u0308tlesidir ve<\/p><p>SEEi, girdi malzemesine (o\u0308ncu\u0308l madde) (i) yo\u0308nelik belirli go\u0308mu\u0308lu\u0308 emisyonlard\u0131r. SEEi ic\u0327in, tesisin operato\u0308ru\u0308, tesisin verilerinin yeterli s\u0327ekilde o\u0308lc\u0327u\u0308lebilmesi s\u0327art\u0131yla, girdi malzemesinin (o\u0308ncu\u0308l madde) u\u0308retildig\u0306i tesisten kaynaklanan emisyon deg\u0306erini kullan\u0131r.<\/p><p>4. 7(2) VE (3) MADDESI\u0307NDE ATIFTA BULUNULAN VARSAYILAN DEG\u0306ERLERI\u0307N BELI\u0307RLENMESI\u0307<\/p><p>Varsay\u0131lan deg\u0306erlerin belirlenmesi amac\u0131yla, go\u0308mu\u0308lu\u0308 emisyonlar\u0131n belirlenmesinde yaln\u0131zca gerc\u0327ek deg\u0306erler kullan\u0131l\u0131r. Gerc\u0327ek verilerin bulunmamas\u0131 halinde, literatu\u0308r deg\u0306erleri kullan\u0131labilir. Komisyon; I. Ekte listelenen her mal tu\u0308ru\u0308ne yo\u0308nelik ilgili varsay\u0131lan deg\u0306erleri belirlemek ic\u0327in gerekli verileri toplamadan o\u0308nce, su\u0308rec\u0327 girdisi olarak kullan\u0131lan at\u0131k gazlar veya sera gazlar\u0131n\u0131n du\u0308zeltilmesi ic\u0327in benimsenen yaklas\u0327\u0131ma ilis\u0327kin k\u0131lavuz ilkeler yay\u0131mlar. Varsay\u0131lan deg\u0306erler, mevcut en iyi verilere go\u0308re belirlenir. Mevcut en iyi veriler; gu\u0308venilir ve kamunun eris\u0327imine ac\u0327\u0131k bilgileri temel al\u0131r. Varsay\u0131lan deg\u0306erler, u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke veya u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler grubu taraf\u0131ndan sag\u0306lanan bilgiler de da\u0302hil olmak u\u0308zere en gu\u0308ncel ve gu\u0308venilir bilgilere dayal\u0131 olarak Madde 7(7) uyar\u0131nca kabul edilen uygulama tasarrufu arac\u0131l\u0131g\u0306\u0131yla periyodik olarak revize edilecektir.<\/p><ol><li><p>4.1. \u00a07(2) maddesinde at\u0131fta bulunulan varsay\u0131lan deg\u0306erler<\/p><p>Gerc\u0327ek emisyonlar\u0131n, yetkilendirilmis\u0327 SKDM beyan sahibi taraf\u0131ndan yeterince belirlenemedig\u0306i durumlarda, varsay\u0131lan deg\u0306erler kullan\u0131l\u0131r. So\u0308z konusu deg\u0306erler, her bir ihracatc\u0327\u0131 u\u0308lkenin ortalama emisyon yog\u0306unlug\u0306u ve I. Ekte listelenen elektrik d\u0131s\u0327\u0131ndaki her bir mal ic\u0327in orant\u0131l\u0131 olarak tasarlanm\u0131s\u0327 bir art\u0131s\u0327la belirlenir. Bu art\u0131s\u0327, 7(7) maddesi uyar\u0131nca kabul edilen uygulama tasarruflar\u0131nda belirlenir ve gec\u0327is\u0327 do\u0308nemi boyunca toplanan bilgilere dayal\u0131 olanlar da da\u0302hil olmak u\u0308zere, en gu\u0308ncel ve gu\u0308venilir bilgilere dayanarak SKDM\u2019nin c\u0327evresel bu\u0308tu\u0308nlu\u0308g\u0306u\u0308nu\u0308 sag\u0306lamak ic\u0327in uygun bir du\u0308zeyde belirlenir. Bir mal tu\u0308ru\u0308 ic\u0327in ihracatc\u0327\u0131 u\u0308lkeye yo\u0308nelik gu\u0308venilir veriler uygulanamad\u0131g\u0306\u0131nda, varsay\u0131lan deg\u0306erler, bu tu\u0308r mallar ic\u0327in %X en ko\u0308tu\u0308 performans go\u0308steren AB ETS tesislerinin ortalama emisyon yog\u0306unlug\u0306una dayan\u0131r. X deg\u0306eri, 7(7) maddesi uyar\u0131nca kabul edilen uygulama tasarruflar\u0131nda belirlenir ve gec\u0327is\u0327 do\u0308nemi boyunca toplanan bilgiler da\u0302hil olmak u\u0308zere en gu\u0308ncel ve gu\u0308venilir bilgilere dayanarak SKDM\u2019nin c\u0327evresel bu\u0308tu\u0308nlu\u0308g\u0306u\u0308nu\u0308 sag\u0306lamak ic\u0327in uygun bir du\u0308zeyde belirlenir.<\/p><\/li><li><p>4.2. \u00a07(3) maddesinde at\u0131fta bulunulan ithal edilen elektrik ic\u0327in varsay\u0131lan deg\u0306erler<\/p><p>I\u0307thal edilen elektrik ic\u0327in varsay\u0131lan deg\u0306erler; u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler grubu veya u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke ic\u0327indeki bo\u0308lge ic\u0327in, 4.2.1 bendi uyar\u0131nca belirli varsay\u0131lan deg\u0306erler temel al\u0131narak veya so\u0308z konusu deg\u0306erler mevcut deg\u0306ilse, 4.2.2 bendi uyar\u0131nca alternatif varsay\u0131lan deg\u0306erler temel al\u0131narak belirlenir.<\/p><p>Elektrig\u0306in u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler grubu veya u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke ic\u0327indeki bo\u0308lgede u\u0308retilmesi ve Birlik\u2019e ithal edilmek amac\u0131yla u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke gruplar\u0131, u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke ic\u0327indeki bo\u0308lgeler veya U\u0308ye Devletler u\u0308zerinden gec\u0327mesi durumunda,<\/p><\/li><\/ol><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 65\"><div class=\"layoutArea\"><div class=\"column\"><p>kullan\u0131lacak varsay\u0131lan deg\u0306erler, elektrig\u0306in u\u0308retildig\u0306i u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler grubu veya u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke ic\u0327indeki bo\u0308lgeden gelen deg\u0306erlerdir.<\/p><ol><li><p>4.2.1. \u00a0U\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler grubu veya u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke ic\u0327indeki bo\u0308lgeye yo\u0308nelik belirli varsay\u0131lan deg\u0306erler<\/p><p>Belirli varsay\u0131lan deg\u0306erler, Komisyonun elindeki en iyi veriler temel al\u0131narak, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler grubu veya u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke ic\u0327indeki bo\u0308lgedeki CO2 emisyon fakto\u0308ru\u0308 olarak belirlenir.<\/p><\/li><li><p>4.2.2. \u00a0Alternatif varsay\u0131lan deg\u0306erler<\/p><p>U\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler grubu veya u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke ic\u0327indeki bir bo\u0308lge ic\u0327in belirli bir varsay\u0131lan deg\u0306er mevcut olmad\u0131g\u0306\u0131 durumda, elektrig\u0306e yo\u0308nelik alternatif varsay\u0131lan deg\u0306er, Birlik&#8217;teki CO2 emisyon fakto\u0308ru\u0308 olarak belirlenir.<\/p><p>Gu\u0308venilir verilere dayal\u0131 olarak, u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler grubu veya u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke ic\u0327indeki bir bo\u0308lgedeki CO2 emisyon fakto\u0308ru\u0308nu\u0308n Komisyon taraf\u0131ndan belirlenen belirli varsay\u0131lan deg\u0306erden veya Birlik\u2019teki CO2 emisyon fakto\u0308ru\u0308nden daha du\u0308s\u0327u\u0308k oldug\u0306unun go\u0308sterilebildig\u0306i durumda, so\u0308z konusu u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke grubu veya u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke ic\u0327indeki bo\u0308lge ic\u0327in so\u0308z konusu CO2 emisyon fakto\u0308ru\u0308nu\u0308 temel alan alternatif bir varsay\u0131lan deg\u0306er kullan\u0131labilir.<\/p><\/li><\/ol><p>4.3 Go\u0308mu\u0308lu\u0308 dolayl\u0131 emisyonlara yo\u0308nelik varsay\u0131lan deg\u0306erler<\/p><p>U\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lkede u\u0308retilen bir mala go\u0308mu\u0308lu\u0308 dolayl\u0131 emisyonlara yo\u0308nelik varsay\u0131lan deg\u0306erler, Birlik elektrik s\u0327ebekesinin emisyon fakto\u0308ru\u0308nu\u0308n, mens\u0327e u\u0308lkenin elektrik s\u0327ebekesinin emisyon etmeninin veya mens\u0327e u\u0308lkedeki fiyat belirleyici kaynaklar\u0131n, CO2 emisyon fakto\u0308ru\u0308nu\u0308n ortalamas\u0131na go\u0308re hesaplanan ve so\u0308z konusu mal\u0131n u\u0308retimi ic\u0327in kullan\u0131lan elektrig\u0306in varsay\u0131lan deg\u0306eri u\u0308zerinden belirlenir.<\/p><p>U\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler grubu, gu\u0308venilir verileri temel alarak, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke veya u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkeler grubundaki fiyat belirleyici kaynaklar\u0131n ortalama elektrik kar\u0131s\u0327\u0131m\u0131 emisyon fakto\u0308ru\u0308 veya CO2 emisyon fakto\u0308ru\u0308nu\u0308n dolayl\u0131 emisyonlara yo\u0308nelik varsay\u0131lan deg\u0306erden daha du\u0308s\u0327u\u0308k oldug\u0306unu Komisyona go\u0308sterebildig\u0306i durumda, bu u\u0308lke veya u\u0308lkeler grubu ic\u0327in so\u0308z konusu ortalama CO2 emisyon fakto\u0308ru\u0308nu\u0308 temel alan alternatif bir varsay\u0131lan deg\u0306er belirlenir.<\/p><p>Komisyon, en gec\u0327 30 Haziran 2025 tarihinde, birinci alt paragraf uyar\u0131nca belirlenen hesaplama yo\u0308ntemlerinden hangisinin varsay\u0131lan deg\u0306erlerin hesaplanmas\u0131nda uygulanacag\u0306\u0131n\u0131 daha ayr\u0131nt\u0131l\u0131 olarak belirtmek ic\u0327in 7(7) maddesi uyar\u0131nca bir uygulama tasarrufu kabul eder. Komisyon, so\u0308z konusu amac\u0327la, I. Ekte listelenen mallar\u0131n u\u0308retimi<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 66\"><div class=\"layoutArea\"><div class=\"column\"><p>ic\u0327in kullan\u0131lan elektrik miktar\u0131yla ve ayr\u0131ca mens\u0327e u\u0308lke, u\u0308retim kaynag\u0306\u0131 ve so\u0308z konusu elektrikle ilis\u0327kili emisyon fakto\u0308rleriyle ilgili olarak gec\u0327is\u0327 do\u0308neminde toplanan veriler da\u0302hil olmak u\u0308zere en gu\u0308ncel ve gu\u0308venilir verileri temel al\u0131r. Belirli hesaplama yo\u0308ntemi, as\u0327ag\u0306\u0131daki kriterlerin her ikisine de ulas\u0327man\u0131n en uygun yolu temelinde belirlenir:<\/p><ul><li><p>\u2212 \u00a0karbon kac\u0327ag\u0306\u0131n\u0131n o\u0308nlenmesi;<\/p><\/li><li><p>\u2212 \u00a0SKDM\u2019nin c\u0327evresel bu\u0308tu\u0308nlu\u0308g\u0306u\u0308nu\u0308n temin edilmesi.<\/p><\/li><\/ul><ol start=\"5\"><li><p>I\u0307THAL EDI\u0307LEN ELEKTRI\u0307KTE GERC\u0327EK GO\u0308MU\u0308LU\u0308 EMI\u0307SYONLARIN UYGULANMASINA YO\u0308NELI\u0307K KOS\u0327ULLAR<\/p><p>Yetkili SKDM beyan sahibi, as\u0327ag\u0306\u0131daki ku\u0308mu\u0308latif kriterlerin kars\u0327\u0131lanmas\u0131 halinde, 7(3) maddesinde at\u0131fta bulunulan hesaplamaya yo\u0308nelik varsay\u0131lan deg\u0306erler yerine gerc\u0327ek go\u0308mu\u0308lu\u0308 emisyonlar\u0131 uygulayabilir:<\/p><p>(a) gerc\u0327ek go\u0308mu\u0308lu\u0308 emisyonlar\u0131n kullan\u0131ld\u0131g\u0306\u0131 iddia edilen elektrik miktar\u0131, yetkilendirilmis\u0327 SKDM beyan sahibi ile u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkede yerles\u0327ik elektrik u\u0308reticisi aras\u0131ndaki elektrik sat\u0131n al\u0131m anlas\u0327mas\u0131 kapsam\u0131ndad\u0131r;<\/p><p>(b) elektrik u\u0308reten tesis, ya dog\u0306rudan Birlik iletim sistemine bag\u0306l\u0131d\u0131r ya da ihracat s\u0131ras\u0131nda tesis ile Birlik iletim sistemi aras\u0131ndaki s\u0327ebekenin herhangi bir noktas\u0131nda herhangi bir fiziksel ag\u0306 t\u0131kan\u0131kl\u0131g\u0306\u0131n\u0131n bulunmad\u0131g\u0306\u0131 go\u0308sterilebilir;<\/p><p>(c) elektrik u\u0308reten tesis, kilovat-saat elektrik bas\u0327\u0131na 550 gramdan fazla fosil yak\u0131t kaynakl\u0131 CO2 sal\u0131n\u0131m\u0131 yapmaz;<\/p><p>(d) mens\u0327e u\u0308lke, var\u0131s\u0327 u\u0308lkesi ve ilgiliyse, her bir gec\u0327is\u0327 u\u0308lkesindeki tu\u0308m sorumlu iletim sistemi operato\u0308rleri, gerc\u0327ek go\u0308mu\u0308lu\u0308 emisyonlar\u0131n kullan\u0131ld\u0131g\u0306\u0131 iddia edilen elektrik miktar\u0131n\u0131, tahsis edilen ara bag\u0306lant\u0131 kapasitesine kesin olarak ay\u0131rm\u0131s\u0327t\u0131r ve ayr\u0131lan kapasite ve tesisin elektrik u\u0308retimi, bir saatten uzun olmayacak s\u0327ekilde ayn\u0131 zaman dilimine denk gelir;<\/p><p>(e) yukar\u0131daki kriterlerin kars\u0327\u0131land\u0131g\u0306\u0131, so\u0308z konusu kriterlerin nas\u0131l kars\u0327\u0131land\u0131g\u0306\u0131n\u0131 go\u0308sterir en az bir ayl\u0131k ara raporlar alan akredite dog\u0306rulay\u0131c\u0131 taraf\u0131ndan onaylan\u0131r.<\/p><p>Enerji sat\u0131n al\u0131m anlas\u0327mas\u0131 kapsam\u0131nda birikmis\u0327 elektrik miktar\u0131 ve buna kars\u0327\u0131l\u0131k gelen gerc\u0327ek go\u0308mu\u0308lu\u0308 emisyonlar, 4.3 bendi uyar\u0131nca mallardaki dolayl\u0131 elektrik go\u0308mu\u0308lu\u0308 emisyonlar\u0131n\u0131n hesaplanmas\u0131 amac\u0131yla kullan\u0131lan, s\u0131ras\u0131yla, u\u0308lke emisyon fakto\u0308ru\u0308 veya CO2 emisyon fakto\u0308ru\u0308nu\u0308n hesaplamas\u0131na kat\u0131lmaz.<\/p><\/li><li><p>DOLAYLI EMI\u0307SYONLAR I\u0307C\u0327I\u0307N GERC\u0327EK GO\u0308MU\u0308LU\u0308 EMI\u0307SYONLARIN UYGULANMASINA YO\u0308NELI\u0307K KOS\u0327ULLAR<\/p><p>Yetkili bir SKDM beyan sahibi, ithal edilen mal\u0131n u\u0308retildig\u0306i tesis ile elektrik u\u0308retim kaynag\u0306\u0131 aras\u0131nda dog\u0306rudan teknik bir bag\u0306lant\u0131 oldug\u0306unu go\u0308sterebiliyorsa veya so\u0308z konusu tesisin operato\u0308ru\u0308, u\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lkede yerles\u0327ik bir elektrik u\u0308reticisi ile belirli bir deg\u0306erde kullan\u0131m\u0131n talep edildig\u0306i miktara es\u0327deg\u0306er bir elektrik miktar\u0131 ic\u0327in bir elektrik sat\u0131n al\u0131m anlas\u0327mas\u0131 imzalam\u0131s\u0327sa, 7(4) maddesinde at\u0131fta bulunulan hesaplamaya yo\u0308nelik varsay\u0131lan deg\u0306erler yerine gerc\u0327ek go\u0308mu\u0308lu\u0308 emisyonlar\u0131 uygulayabilir.<\/p><\/li><li><p>7(2) MADDESI\u0307NDE BELI\u0307RTI\u0307LEN VARSAYILAN DEG\u0306ERLERI\u0307N BO\u0308LGEYE O\u0308ZEL O\u0308ZELLI\u0307KLERE GO\u0308RE UYARLANMASI<\/p><\/li><\/ol><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 67\"><div class=\"layoutArea\"><div class=\"column\"><p>Varsay\u0131lan deg\u0306erler, nesnel emisyon fakto\u0308rleri ac\u0327\u0131s\u0131ndan belirli o\u0308zelliklerin gec\u0327erli oldug\u0306u u\u0308c\u0327u\u0308ncu\u0308 u\u0308lkelerdeki belirli alanlar ve bo\u0308lgelere uyarlanabilir. So\u0308z konusu belirli yerel o\u0308zelliklere uyarlanm\u0131s\u0327 veriler mevcut oldug\u0306unda ve daha fazla hedeflenen varsay\u0131lan deg\u0306erler belirlenebildig\u0306inde, ikincisi kullan\u0131labilir.<\/p><p>U\u0308c\u0327u\u0308ncu\u0308 bir u\u0308lke, u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke grubu veya u\u0308c\u0327u\u0308ncu\u0308 u\u0308lke ic\u0327indeki bir bo\u0308lge mens\u0327eli mallar\u0131n beyan sahiplerinin, gu\u0308venilir verileri temel alarak, varsay\u0131lan deg\u0306erlerin bo\u0308lgeye o\u0308zel alternatif uyarlamalar\u0131n\u0131n Komisyon taraf\u0131ndan belirlenen varsay\u0131lan deg\u0306erlerden daha du\u0308s\u0327u\u0308k oldug\u0306unu go\u0308sterebildig\u0306i durumda, bu tu\u0308r bo\u0308lgeye o\u0308zgu\u0308 uyarlamalar kullan\u0131labilir.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 68\"><div class=\"layoutArea\"><div class=\"column\"><p>EK V<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>7(5) maddesinin amac\u0131 dog\u0306rultusunda go\u0308mu\u0308lu\u0308 emisyonlar\u0131n hesaplanmas\u0131nda kullan\u0131lan bilgilere yo\u0308nelik defter tutma gereklilikleri<\/p><ol><li><p>I\u0307THAL EDI\u0307LEN MALLAR I\u0307C\u0327I\u0307N YETKI\u0307LI\u0307 SKDM BEYAN SAHI\u0307BI\u0307 TARAFINDAN SAKLANACAK ASGARI\u0307 VERI\u0307LER:<\/p><p>1. Yetkilendirilmis\u0327 SKDM beyan sahibini tan\u0131mlayan veriler: (a) ad;<br \/>(b) SKDM hesap numaras\u0131;<\/p><p>2. I\u0307thal edilen mallar hakk\u0131nda veriler:<br \/>(a) her mal\u0131n tu\u0308ru\u0308nu\u0308n cinsi ve miktar\u0131;<br \/>(b) mens\u0327e u\u0308lkesi;<br \/>(c) gerc\u0327ek emisyonlar veya varsay\u0131lan deg\u0306erler.<\/p><\/li><li><p>GERC\u0327EK EMI\u0307SYONLARA GO\u0308RE BELI\u0307RLENEN I\u0307THAL MALLARDA GO\u0308MU\u0308LU\u0308 EMI\u0307SYONLAR I\u0307C\u0327I\u0307N YETKI\u0307LI\u0307 SKDM BEYAN SAHI\u0307BI\u0307 TARAFINDAN SAKLANACAK ASGARI\u0307 VERI\u0307LER<\/p><p>Go\u0308mu\u0308lu\u0308 emisyonlar\u0131n gerc\u0327ek emisyonlara go\u0308re belirlendig\u0306i her bir ithal mal tu\u0308ru\u0308 ic\u0327in as\u0327ag\u0306\u0131daki ek veriler saklan\u0131r:<\/p><p>(a) mallar\u0131n u\u0308retildig\u0306i tesisin tan\u0131mlanmas\u0131;<br \/>(b) mallar\u0131n u\u0308retildig\u0306i tesisin operato\u0308ru\u0308nu\u0308n iletis\u0327im bilgileri; (c) VI. Ekte belirtilen dog\u0306rulama raporlar\u0131;<br \/>(d) mallar\u0131n belirli go\u0308mu\u0308lu\u0308 emisyonlar\u0131.<\/p><\/li><\/ol><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 69\"><div class=\"layoutArea\"><div class=\"column\"><p>EK VI<\/p><p>8. maddenin amac\u0131 dog\u0306rultusunda, dog\u0306rulama ilkeleri ve dog\u0306rulama raporlar\u0131n\u0131n ic\u0327erig\u0306i<\/p><ol><li><p>DOG\u0306RULAMA I\u0307LKELERI\u0307 As\u0327ag\u0306\u0131daki ilkeler uygulan\u0131r:<\/p><p>(a) dog\u0306rulay\u0131c\u0131lar, dog\u0306rulamalar\u0131 mesleki s\u0327u\u0308phecilik tavr\u0131yla yu\u0308ru\u0308tu\u0308r;<\/p><p>(b) SKDM beyan\u0131nda beyan edilecek toplam go\u0308mu\u0308lu\u0308 emisyonlar, ancak dog\u0306rulay\u0131c\u0131, dog\u0306rulama raporunun IV. Ekin kurallar\u0131 uyar\u0131nca go\u0308mu\u0308lu\u0308 emisyonlar\u0131n hesaplanmas\u0131na ilis\u0327kin o\u0308nemli yanl\u0131s\u0327 beyanlar ve o\u0308nemli uygunsuzluklar ic\u0327ermedig\u0306ini makul bir gu\u0308vence ile tespit ederse, dog\u0306rulanm\u0131s\u0327 olarak kabul edilir;<\/p><p>(c) tesis ziyaretinin yap\u0131lmamas\u0131na yo\u0308nelik belirli kriterlerin yerine getirildig\u0306i durumlar d\u0131s\u0327\u0131nda, dog\u0306rulay\u0131c\u0131n\u0131n tesis ziyaretlerinde bulunmas\u0131 zorunludur;<\/p><p>(d) dog\u0306rulay\u0131c\u0131, yanl\u0131s\u0327 beyanlar veya uygunsuzluklar\u0131n o\u0308nemli olup olmad\u0131g\u0306\u0131na karar vermek ic\u0327in, 8(3) maddesi uyar\u0131nca kabul edilen uygulama tasarruflar\u0131 ile getirilen es\u0327ikleri kullan\u0131r.<\/p><p>Kendileri ic\u0327in bu es\u0327ik deg\u0306erlerin belirlenmedig\u0306i parametreler ic\u0327in, dog\u0306rulay\u0131c\u0131, boyutlar\u0131 ve nitelikleriyle gerekc\u0327elendirilen yanl\u0131s\u0327 beyanlar veya uygunsuzluklar\u0131n tek bas\u0327\u0131na veya dig\u0306er yanl\u0131s\u0327 beyanlar veya uygunsuzluklarla bir araya geldiklerinde o\u0308nemli kabul edilip edilmeyeceg\u0306i konusunda uzman go\u0308ru\u0308s\u0327u\u0308nu\u0308 kullan\u0131r.<\/p><\/li><li><p>DOG\u0306RULAMA RAPORUNUN I\u0307C\u0327ERI\u0307G\u0306I\u0307<\/p><p>Dog\u0306rulay\u0131c\u0131; mallar\u0131n go\u0308mu\u0308lu\u0308 emisyonlar\u0131n\u0131 tesis eden ve yu\u0308ru\u0308tu\u0308len is\u0327le ilgili tu\u0308m hususlar\u0131 belirten ve en az\u0131ndan as\u0327ag\u0306\u0131daki bilgileri ic\u0327eren bir dog\u0306rulama raporu haz\u0131rlar:<\/p><p>(a) mallar\u0131n u\u0308retildig\u0306i tesislerin tan\u0131mlanmas\u0131;<\/p><p>(b) mallar\u0131n u\u0308retildig\u0306i tesislerin operato\u0308ru\u0308nu\u0308n iletis\u0327im bilgileri;<\/p><p>(c) gec\u0327erli raporlama do\u0308nemi;<\/p><p>(d) dog\u0306rulay\u0131c\u0131n\u0131n ad\u0131 ve iletis\u0327im bilgileri;<\/p><p>(e) dog\u0306rulay\u0131c\u0131n\u0131n akreditasyon numaras\u0131 ve akreditasyon kurumunun ad\u0131;<\/p><p>(f) varsa, tesis ziyaretlerinin tarihi veya tesis ziyareti gerc\u0327ekles\u0327tirmemesinin nedenleri;<\/p><p>(g) raporlama do\u0308neminde u\u0308retilen her bir tu\u0308rdeki beyan edilen mal\u0131n miktar\u0131;<\/p><p>(h) raporlama do\u0308neminde tesisin dog\u0306rudan emisyonlar\u0131n\u0131n miktar\u0131n\u0131n belirlenmesi;<\/p><p>(i) tesisin emisyonlar\u0131n\u0131n farkl\u0131 mal tu\u0308rlerine nas\u0131l atfedildig\u0306ine dair bir ac\u0327\u0131klama;<\/p><p>(j) mallar, emisyonlar ve so\u0308z konusu mallarla ilis\u0327kili olmayan enerji ak\u0131s\u0327lar\u0131 hakk\u0131nda nicel bilgiler;<\/p><p>(k) karmas\u0327\u0131k mallar so\u0308z konusu oldug\u0306unda:<br \/>(i) kullan\u0131lan her girdi malzemesinin (o\u0308ncu\u0308l madde) miktar\u0131;<\/p><\/li><\/ol><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div><div class=\"page\" title=\"Page 70\"><div class=\"layoutArea\"><div class=\"column\"><p>(ii) kullan\u0131lan girdi malzemelerinin (o\u0308ncu\u0308l maddeler) her biri ile ilis\u0327kili belirli go\u0308mu\u0308lu\u0308 emisyonlar;<\/p><p>(iii) gerc\u0327ek emisyonlar kullan\u0131l\u0131yorsa: girdi malzemesinin (o\u0308ncu\u0308l madde) u\u0308retildig\u0306i tesislerin ve so\u0308z konusu malzemenin u\u0308retiminden kaynaklanan gerc\u0327ek emisyonlar\u0131n tan\u0131mlanmas\u0131;<\/p><p>(l) dog\u0306rulay\u0131c\u0131n\u0131n, raporun IV. Ekin hesaplama kurallar\u0131na ilis\u0327kin o\u0308nemli yanl\u0131s\u0327 beyanlar ve o\u0308nemli uygunsuzluklar ic\u0327ermedig\u0306ini makul bir gu\u0308vence ile tespit ettig\u0306ini teyit eden beyan\u0131;<\/p><p>(m) tespit edilen ve du\u0308zeltilen o\u0308nemli yanl\u0131s\u0327 beyanlara ilis\u0327kin bilgi;<\/p><p>(n) IV. Ekte belirtilen hesaplama kurallar\u0131 ile tespit edilen ve du\u0308zeltilen o\u0308nemli uygunsuzluklara ilis\u0327kin bilgi.<\/p><\/div><\/div><div class=\"layoutArea\"><div class=\"column\"><p>Gayriresmi\u0302 tercu\u0308me<\/p><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t<div class=\"wd-accordion-item\">\n\t\t\t\t\t<div class=\"wd-accordion-title text-left wd-opener-pos-left\" data-accordion-index=\"1\">\n\t\t\t\t\t\t<div class=\"wd-accordion-title-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\tEU CBAM Information Note\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<span class=\"wd-accordion-opener wd-opener-style-plus\"><\/span>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"wd-accordion-content reset-last-child\" data-accordion-index=\"1\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<link rel=\"stylesheet\" id=\"elementor-post-15970-css\" href=\"https:\/\/www.analizgumruk.com.tr\/en\/wp-content\/uploads\/elementor\/css\/post-15970.css?ver=1735259872\" type=\"text\/css\" media=\"all\">\n\t\t\t\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15970\" class=\"elementor elementor-15970\">\n\t\t\t\t<div class=\"elementor-element elementor-element-327f20f e-flex e-con-boxed e-con e-parent\" data-id=\"327f20f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0dc929e wd-width-100 elementor-widget elementor-widget-wd_title\" data-id=\"0dc929e\" data-element_type=\"widget\" data-widget_type=\"wd_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"title-wrapper set-mb-s reset-last-child wd-title-color-default wd-title-style-underlined wd-title-size-default text-center\">\n\n\t\t\t\n\t\t\t<div class=\"liner-continer\">\n\t\t\t\t<h4 class=\"woodmart-title-container title wd-fontsize-l\">EU CBAM Information Note<\/h4> \n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e3a90c e-flex e-con-boxed e-con e-parent\" data-id=\"1e3a90c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8474f4a color-scheme-inherit text-left elementor-widget elementor-widget-text-editor\" data-id=\"8474f4a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>One of the key tools for achieving the greenhouse gas emission reduction target set by the European Union (EU) under the European Green Deal is the Carbon Border Adjustment Mechanism (CBAM). With this mechanism, the EU aims to both protect Europe&#8217;s competitiveness against the costs of green transformation and enhance efforts to combat climate change on a global scale.<\/p>\n<p>CBAM proposes applying a carbon pricing equivalent to the Emissions Trading System (ETS), which has been in place within the EU since 2005, at the import stage of products covered by CBAM.<\/p>\n<p>To achieve emission reduction targets within the EU, a series of regulatory measures are being taken. One of these is a legislative update to tighten the ETS, which is a carbon pricing tool developed to limit greenhouse gas emissions within the Union. With this update, emissions in sectors covered by ETS are targeted to be reduced by 62% by 2030 compared to 2005. In this context, it is planned to remove 90 million allowances from the system in 2024 and 27 million in 2026 as a one-time measure, and concurrently, to reduce the allowances traded in the market by 4.3% annually between 2024-2027 and by 4.4% annually between 2028-2030. Additionally, free allowances distributed within the system will be gradually reduced between 2026 and 2034. Reducing the amount of allowances traded will increase the carbon price, prompting companies to increase investments in emission reduction efforts, such as renewing production processes and adopting clean production technologies to reduce costs.&nbsp;<\/p>\n<p>On the other hand, it is understood that carbon pricing under the EU ETS could lead to increased costs in high-emission, energy-intensive sectors, causing companies to shift production to countries that do not have similar climate change mitigation efforts as the EU (carbon leakage risk). Due to the tightening of the EU ETS, companies that cannot reduce emissions will face increased carbon costs. In this context, CBAM has been developed to replace the free allowances provided to prevent carbon leakage within ETS, with CBAM obligations being phased in as free allowances are gradually withdrawn.&nbsp;<span style=\"font-size: 17px; color: var( --e-global-color-secondary ); background-color: var(--wd-main-bgcolor);\">The mechanism requires importers to bear costs equivalent to those under the EU ETS, linked to the greenhouse gas emissions from the production of goods covered by CBAM.<\/span><\/p>\n<p>The CBAM Regulation was signed by the European Parliament (EP) and the Council on May 10, 2023, and published in the EU Official Journal on May 16, 2023 (L 130\/52). It has been in force since May 17, 2023.<\/p>\n<p><b>Key Implementation Principles of CBAM as per the Agreement Reached:<br>1- Implementation Schedule<br><\/b>The CBAM Regulation entered into effect on October 1, 2023, with a limited scope of reporting obligations. Between October 1, 2023, and December 31, 2025, there will be a transition period without financial obligations.<br>The transition period will serve to establish implementation principles, collect data, and identify areas for improvement. During this period, necessary improvements and secondary legislation will be made.<br>As mentioned above, during the transition period until the end of 2025, no fees will be charged for the embedded emissions of imported goods; the main implementation period with financial obligations will begin on January 1, 2026.&nbsp;<\/p><p><b>2- Scope of Products and Greenhouse Gases<br><\/b>CBAM covers the iron and steel, aluminum, cement, fertilizer, electricity, and hydrogen sectors. Products subject to CBAM and associated greenhouse gases are listed in Annex I of the regulation. Customs tariff classification codes (CN codes) are used to define products.<br>To prevent trade diversion, various downstream products that use primary goods as inputs and do not have complex production processes are included in the scope. In addition, certain inputs used in the production of CBAM products are also included. Thus, products covered by CBAM are subject to the regulations whether they are imported directly into the EU or used as inputs in the production of other CBAM products.<br>Moreover, the ETS for production within the EU has a broader sectoral scope. While defining the scope of CBAM as a mechanism equivalent to ETS to be applied at the import stage, sectors with a high risk of production relocation outside the EU and for which carbon emission measurement is relatively easy were selected. Over time, as appropriate methodologies for product-level carbon footprint measurement are developed, it is expected that more downstream sectors or products will be included in the CBAM scope.<br>Additionally, the scope will be expanded in consideration of carbon leakage risks, based on analyses conducted by the Commission, first by the end of the transition period (by the end of 2025) and subsequently in two-year periods starting from 2028. The inclusion of all sectors within the ETS by 2030 will also be determined based on these analyses.<br>The first analysis to be conducted by the European Commission before the end of the transition period will also include a timetable for determining to what extent and within which time frame new products and sectors can be included in the system to enhance predictability and reliability.&nbsp;<\/p><p><b>3- Scope of Emission Calculations<br><\/b>In addition to direct emissions, indirect emissions resulting from the production of electricity used in the manufacturing process are also included for certain products within the scope of CBAM. The draft legislation initially introduces carbon costs for indirect emissions for a narrower group of products, and the scope of these obligations will gradually expand as appropriate calculation methodologies are developed.<br>Annex IA of the CBAM Regulation lists which CBAM products will only consider direct emissions. For products in Annex I that are not listed in Annex IA, indirect emissions will also be considered.<br>From 2026 onwards, costs associated with indirect emissions will initially apply to a limited number of products, such as cement, fertilizers, and agglomerated iron ore. Furthermore, before the end of the transition period, an assessment will be made on whether indirect emissions should be included in the cost calculation for other products covered by CBAM, depending on the development of appropriate calculation methodologies.&nbsp;<\/p><p><b>4- Reporting Obligations During the Transition Period (CBAM Regulation, Article 35)<br><\/b>Imports of products within the scope of the CBAM Regulation will be carried out either directly by importers or indirectly by customs representatives acting on behalf of importers, as is currently the case. No additional approval or registration process beyond the usual registration procedures under EU customs regulations is foreseen for importers during the transition period.<br>During this period, importers of CBAM products or indirect customs representatives will report quarterly, within the first month following each quarter, on the products they imported during that quarter (CBAM Report). For example, the CBAM Report for imports made during January-March will be submitted by the end of April.&nbsp;<\/p><p>The CBAM Report will include the following information:<br>a. The total quantity of imported products, broken down by type, expressed in megawatt-hours for electricity and in tons for other products, as well as the country of origin and production facility; b. The total embedded emissions amount calculated according to the methodology set out in Annex IV, expressed as the amount of carbon dioxide equivalent per megawatt-hour for electricity and per ton of product for other products; c. The total indirect emissions calculated according to the methodology set out in the implementing regulation to be published by the Commission; d. The net carbon price payable for the embedded emissions of the product in the country of origin, taking into account possible rebates or other compensation payments.&nbsp;<\/p><p>The European Commission will regularly receive data on imported CBAM products from both importers and customs authorities and will review CBAM reports to ensure compliance with obligations. In this context, the Commission will inform the competent authorities of the Member States about importers who fail to fulfill their CBAM reporting obligations and will request the necessary additional information to address any deficiencies in the reports.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t<div class=\"wd-accordion-item\">\n\t\t\t\t\t<div class=\"wd-accordion-title text-left wd-opener-pos-left\" data-accordion-index=\"2\">\n\t\t\t\t\t\t<div class=\"wd-accordion-title-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\tEuropean Union Carbon Border Adjustment Mechanism (CBAM) Updates\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<span class=\"wd-accordion-opener wd-opener-style-plus\"><\/span>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"wd-accordion-content reset-last-child\" data-accordion-index=\"2\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<link rel=\"stylesheet\" id=\"elementor-post-15982-css\" href=\"https:\/\/www.analizgumruk.com.tr\/en\/wp-content\/uploads\/elementor\/css\/post-15982.css?ver=1735259872\" type=\"text\/css\" media=\"all\">\n\t\t\t\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15982\" class=\"elementor elementor-15982\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8530fc4 e-flex e-con-boxed e-con e-parent\" data-id=\"8530fc4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a729cb color-scheme-inherit text-left elementor-widget elementor-widget-text-editor\" data-id=\"1a729cb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Regulation establishing the European Union Carbon Border Adjustment Mechanism (CBAM) was published in the EU Official Journal on May 16, 2023. The Regulation defining the implementation procedures and calculation methodology for the CBAM transition period was adopted on August 17, 2023.<\/p><p>In this context, the European Commission organized six online webinars on the following dates, covering the general features of CBAM as well as the specific characteristics of each sector (iron and steel, aluminum, cement, fertilizer, electricity, and hydrogen). More information about these webinars can be accessed through this link.<\/p><p>Additionally, the same link provides access to the relevant legislative texts, guidance documents prepared by the Commission for the implementation of new rules for EU importers and non-EU facilities, and the calculation template.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-08d0a48 e-flex e-con-boxed e-con e-parent\" data-id=\"08d0a48\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bffa22 elementor-widget elementor-widget-wd_table\" data-id=\"5bffa22\" data-element_type=\"widget\" data-widget_type=\"wd_table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<link rel=\"stylesheet\" id=\"wd-el-table-css\" href=\"https:\/\/www.analizgumruk.com.tr\/en\/wp-content\/themes\/woodmart\/css\/parts\/el-table.min.css?ver=7.4.3\" type=\"text\/css\" media=\"all\" \/> \t\t\t\t\t<div class=\"wd-el-table-wrap wd-reset-all-last\">\n\t\t\t<table class=\"wd-el-table\">\n\t\t\t\t\t\t\t\t\t<thead class=\"text-left\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th class=\"wd-table-cell elementor-repeater-item-a885e40\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t\t\t<p>Sector<\/p>\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th class=\"wd-table-cell elementor-repeater-item-5437121\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t\t\t<p>WebInar vIdeo record\u0131ng<\/p>\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th class=\"wd-table-cell elementor-repeater-item-4332777\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t\t\t<p>Date<\/p>\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t<\/thead>\n\t\t\t\t\n\t\t\t\t<tbody class=\"text-left\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<tr class=\"wd-table-row elementor-repeater-item-96440bf\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-48bb639\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>Cement<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-984e994\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/customs-taxation.learning.europa.eu\/course\/view.php?id=771&amp;section=1\" target=\"_blank\" rel=\"noopener\">Webinar Kayd\u0131<\/a><\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-3907e21\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>15 September 2023<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t<tr class=\"wd-table-row elementor-repeater-item-6edc888\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-7eba8b6\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>Aluminum<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-723879b\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/customs-taxation.learning.europa.eu\/course\/view.php?id=772&amp;section=1\" target=\"_blank\" rel=\"noopener\">Webinar Recording<\/a><\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-8179237\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>21 September 2023<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t<tr class=\"wd-table-row elementor-repeater-item-3b9ee00\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-b0eaabc\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>Fertilizer<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-9a67dbc\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/customs-taxation.learning.europa.eu\/course\/view.php?id=777&amp;section=1\" target=\"_blank\" rel=\"noopener\">Webinar Recording<\/a><\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-6c33771\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>26 September 2023<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t<tr class=\"wd-table-row elementor-repeater-item-fb0b3c4\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-5df1f41\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>Electricity<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-29488ee\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/customs-taxation.learning.europa.eu\/course\/view.php?id=779&amp;section=1\" target=\"_blank\" rel=\"noopener\">Webinar Recording<\/a><\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-979b37b\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>28 September 2023<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t<tr class=\"wd-table-row elementor-repeater-item-196bb6e\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-5c615a2\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>Hydrogen<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-7b3e38e\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/customs-taxation.learning.europa.eu\/course\/view.php?id=783&amp;section=1\" target=\"_blank\" rel=\"noopener\">Webinar Recording<\/a><\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-5fad52a\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>03 October 2023<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t<tr class=\"wd-table-row elementor-repeater-item-a779f34\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-1415b53\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>Iron &amp; Steel<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-c67c331\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/customs-taxation.learning.europa.eu\/course\/view.php?id=786&amp;section=1\" target=\"_blank\" rel=\"noopener\">Webinar Recording<\/a><\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-e0b8f83\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>05 October 2023<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t<div class=\"wd-accordion-item\">\n\t\t\t\t\t<div class=\"wd-accordion-title text-left wd-opener-pos-left\" data-accordion-index=\"3\">\n\t\t\t\t\t\t<div class=\"wd-accordion-title-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\tMinistry of Trade CBAM Updates\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<span class=\"wd-accordion-opener wd-opener-style-plus\"><\/span>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"wd-accordion-content reset-last-child\" data-accordion-index=\"3\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<link rel=\"stylesheet\" id=\"elementor-post-15997-css\" href=\"https:\/\/www.analizgumruk.com.tr\/en\/wp-content\/uploads\/elementor\/css\/post-15997.css?ver=1735259872\" type=\"text\/css\" media=\"all\">\n\t\t\t\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15997\" class=\"elementor elementor-15997\">\n\t\t\t\t<div class=\"elementor-element elementor-element-08d0a48 e-flex e-con-boxed e-con e-parent\" data-id=\"08d0a48\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bffa22 elementor-widget elementor-widget-wd_table\" data-id=\"5bffa22\" data-element_type=\"widget\" data-widget_type=\"wd_table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"wd-el-table-wrap wd-reset-all-last\">\n\t\t\t<table class=\"wd-el-table\">\n\t\t\t\t\t\t\t\t\t<thead class=\"text-left\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th class=\"wd-table-cell elementor-repeater-item-a885e40\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t\t\t<p><strong>Topic<\/strong><\/p>\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th class=\"wd-table-cell elementor-repeater-item-5437121\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t\t\t<p>Presentation Links<\/p>\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th class=\"wd-table-cell elementor-repeater-item-4332777\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t\t\t<p>date<\/p>\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t<\/thead>\n\t\t\t\t\n\t\t\t\t<tbody class=\"text-left\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<tr class=\"wd-table-row elementor-repeater-item-96440bf\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-48bb639\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>III Meeting of CBAM Specialized Working Group<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-984e994\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/ticaret.gov.tr\/data\/64c7c40713b8768fe8c3d102\/AB%20SKDM%20\u0130\u00c7G-21062023_TicaretBakanl\u0131\u011f\u0131%20websitesi.pdf\" target=\"_blank\" rel=\"noopener\">Presentation<\/a><\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-3907e21\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>21 June 2023<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t<tr class=\"wd-table-row elementor-repeater-item-6edc888\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-7eba8b6\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>CBAM Application for Iron &amp; Steel Sector<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-723879b\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/ticaret.gov.tr\/data\/64c7c40713b8768fe8c3d102\/SKDM_\u00c7elik-31%20Temmuz%202023_web.pdf\" target=\"_blank\" rel=\"noopener\">Presentation<\/a><\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-8179237\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>31 July 2023<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t<tr class=\"wd-table-row elementor-repeater-item-3b9ee00\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-b0eaabc\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>CBAM Application for Aluminum Sector<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-9a67dbc\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/ticaret.gov.tr\/data\/64c7c40713b8768fe8c3d102\/SKDM_Aluminyum-02082023-web.pdf\" target=\"_blank\" rel=\"noopener\">Presentation<\/a><\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-6c33771\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>02 August 2023<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t<tr class=\"wd-table-row elementor-repeater-item-a779f34\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-1415b53\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>CBAM Application for Cement Sector<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-c67c331\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/ticaret.gov.tr\/data\/64c7c40713b8768fe8c3d102\/SKDM_Cimento-03082023-web.pdf\" target=\"_blank\" rel=\"noopener\">Presentation<\/a><\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-e0b8f83\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>03 August 2023<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t<div class=\"wd-accordion-item\">\n\t\t\t\t\t<div class=\"wd-accordion-title text-left wd-opener-pos-left\" data-accordion-index=\"4\">\n\t\t\t\t\t\t<div class=\"wd-accordion-title-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\tAGM CBAM Updates\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<span class=\"wd-accordion-opener wd-opener-style-plus\"><\/span>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"wd-accordion-content reset-last-child\" data-accordion-index=\"4\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<link rel=\"stylesheet\" id=\"elementor-post-16006-css\" href=\"https:\/\/www.analizgumruk.com.tr\/en\/wp-content\/uploads\/elementor\/css\/post-16006.css?ver=1735259873\" type=\"text\/css\" media=\"all\">\n\t\t\t\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"16006\" class=\"elementor elementor-16006\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c813f9 e-flex e-con-boxed e-con e-parent\" data-id=\"6c813f9\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-57faf89 e-con-full e-flex e-con e-child\" data-id=\"57faf89\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3013804 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"3013804\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.analizgumruk.com.tr\/en\/wp-content\/uploads\/elementor\/thumbs\/Selcuk-Mutlu-qxyc3cptlr5kt7yk774iski861xwqfugb7ucsb0mo4.webp\" title=\"Selc\u0327uk Mutlu\" alt=\"Selc\u0327uk Mutlu\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12af4d1 color-scheme-inherit text-left elementor-widget elementor-widget-text-editor\" data-id=\"12af4d1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><em>PhD. Sel\u00e7uk Mutlu \u2013 Board Advisor<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-161b5cb e-con-full e-flex e-con e-child\" data-id=\"161b5cb\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89d33bf color-scheme-inherit text-left elementor-widget elementor-widget-text-editor\" data-id=\"89d33bf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The European Union, with its Green Deal, has set the goal of becoming the first climate-neutral continent by 2050 and has started to reorganize all its policies around climate change by designing a new sustainable growth strategy to achieve this goal.<\/p><p>In this context, it is critically important not only for individual companies to prepare but also for all stakeholders in the supply chain, including customs consultancy services, to be aware of and ready for the process. CBAM is expected to have various externalities, such as increasing costs, affecting processes in energy-intensive sectors, and presenting risks or opportunities depending on competitiveness.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b497beb e-flex e-con-boxed e-con e-parent\" data-id=\"b497beb\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1139cef color-scheme-inherit text-left elementor-widget elementor-widget-text-editor\" data-id=\"1139cef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tFrom a customs consultancy perspective, there may initially be a direct impact on customs processing times. Due to the complexity of carbon emission calculations, additional checks and procedures may be required during customs clearance, which could affect delivery and customs processing times. On the other hand, CBAM could reshape supply chains. The reflection of greenhouse gas emissions released during the transportation of foreign trade goods on product costs as part of carbon pricing regulations may give an advantage to supply chains with geographical proximity and logistic superiority.\nCustoms brokerage companies representing their clients in customs, as a link in the supply chain, following both Turkish customs regulations and EU regulations, and providing consultancy services in the fields of customs and broader foreign trade in line with the changing regulations, creates a valuable distinction. At AGM, we go beyond local working practices, follow global developments in foreign trade, and take pride in guiding our distinguished clients.\nFor consultancy regarding the impact of CBAM on your industry and foreign trade, please <strong><a href=\"https:\/\/www.analizgumruk.com.tr\/en\/contact\"><span style=\"color: #F38E0C;\">click<\/span><\/a><\/strong>  here.\n\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e15373 e-flex e-con-boxed e-con e-parent\" data-id=\"5e15373\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-745cf3f e-con-full e-flex e-con e-child\" data-id=\"745cf3f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24082a1 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"24082a1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.analizgumruk.com.tr\/en\/wp-content\/uploads\/elementor\/thumbs\/Deren-Sen-qxyc3cpsdwea4ehegfm9qpbvwemomgl3me8uotlcq4.webp\" title=\"Deren S\u0327en\" alt=\"Deren S\u0327en\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f999e15 color-scheme-inherit text-left elementor-widget elementor-widget-text-editor\" data-id=\"f999e15\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><em>Deren \u015een \u2013Assistant Import Specialist<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-989e1c8 e-con-full e-flex e-con e-child\" data-id=\"989e1c8\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-eee8068 e-con-full e-flex e-con e-child\" data-id=\"eee8068\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5539f87 color-scheme-inherit text-left elementor-widget elementor-widget-text-editor\" data-id=\"5539f87\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>With the Carbon Border Adjustment Mechanism, importers in the EU will be required to purchase carbon certificates corresponding to the carbon price that must be paid for carbon-intensive products imported from third countries. However, if a producer outside the EU can prove that the products produced in the third country are already subject to carbon pricing, the corresponding cost for those emissions can be deducted by the EU importer. In this regard, adaptation to the Emissions Trading System (ETS) becomes highly valuable. In Turkey, one of the significant measures listed under the Green Transformation heading of the Medium-Term Program (2024-2026), announced on September 6, 2023, is the development of our National Emissions Trading System, coordinated by the Ministry of Environment, Urbanization, and Climate Change\u2019s Climate Change Directorate. The European Commission is also considering sectors with potential carbon leakage risks, such as organic chemicals and polymers, towards the end of 2027. Considering exports to the EU, sectors such as cement, iron and steel, chemicals, and automotive in Turkey are likely to be most affected by CBAM.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e9bd54 e-con-full e-flex e-con e-parent\" data-id=\"6e9bd54\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b6a6e color-scheme-inherit text-left elementor-widget elementor-widget-text-editor\" data-id=\"43b6a6e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As of December 31, 2024, importers in the EU will be required to have the status of an &#8220;authorized CBAM declarant&#8221; to qualify for importing the products within the scope. In other words, importers will need to report the total verified greenhouse gas (GHG) emissions embedded in the products imported within a given calendar year. Payment of CBAM fees will be facilitated through the purchase and submission of CBAM certificates, which will be priced based on the weekly averages of EU ETS allowance auctions.<\/p><p>The importer must ensure that the number of CBAM certificates in their CBAM account at the end of each quarter of the calendar year corresponds to at least 80% of the embedded emissions of the products imported since the beginning of the calendar year. In addition to submitting an annual CBAM declaration, the importer must fully deliver the number of CBAM certificates corresponding to the embedded emissions of the products imported during the calendar year.<\/p><p>Once CBAM is fully implemented on January 1, 2026, importers will be required to report annually the quantities of goods imported into the EU during the previous year and the embedded greenhouse gas emissions. The price of the certificates will be calculated based on the weekly average auction price of EU ETS allowances, expressed in \u20ac\/ton CO2 emissions.<\/p><p>You can access the presentations we have prepared on the topic from the links below:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb92c66 elementor-widget elementor-widget-wd_table\" data-id=\"eb92c66\" data-element_type=\"widget\" data-widget_type=\"wd_table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"wd-el-table-wrap wd-reset-all-last\">\n\t\t\t<table class=\"wd-el-table\">\n\t\t\t\t\t\t\t\t\t<thead class=\"text-left\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<tr class=\"wd-table-row elementor-repeater-item-e5aac41\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th class=\"wd-table-cell elementor-repeater-item-2fd7764\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t\t\t<p><strong>Topic<\/strong><\/p>\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th class=\"wd-table-cell elementor-repeater-item-210047d\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t\t\t<p>Presentation Links<\/p>\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th class=\"wd-table-cell elementor-repeater-item-001f601\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t\t\t<p><strong>Date<\/strong><\/p>\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t<\/thead>\n\t\t\t\t\n\t\t\t\t<tbody class=\"text-left\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<tr class=\"wd-table-row elementor-repeater-item-9df88d5\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-c9390ec\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>Impact of CBAM on Turkey's Foreign Trade<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-45a3182\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/ticaret.gov.tr\/data\/64c7c40713b8768fe8c3d102\/AB%20SKDM%20\u0130\u00c7G-21062023_TicaretBakanl\u0131\u011f\u0131%20websitesi.pdf\" target=\"_blank\" rel=\"noopener\">Presentation<\/a><\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-f146b6f\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>01 October 2023<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t<tr class=\"wd-table-row elementor-repeater-item-115bbf0\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-bb85405\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>Impact of CBAM on Customs Applications<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-e242409\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/ticaret.gov.tr\/data\/64c7c40713b8768fe8c3d102\/SKDM_\u00c7elik-31%20Temmuz%202023_web.pdf\" target=\"_blank\" rel=\"noopener\">Information Note<\/a><\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"wd-table-cell elementor-repeater-item-fc60354\" colspan=\"1\" rowspan=\"1\">\n\t\t\t\t\t\t\t<p>30 October 2023<\/p>\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sustainability and Carbon Border Adjustments S\u0131n\u0131rda Karbon D\u00fczenleme Mekanizmas\u0131&#039;na (SKDM) ili\u015fkin (AB) 2023\/956 Say\u0131l\u0131 T\u00fcz\u00fck S\u0131n\u0131rda Karbon D\u00fczenleme Mekanizmas\u0131&#8217;na (SKDM)<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":15711,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15717","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.analizgumruk.com.tr\/en\/wp-json\/wp\/v2\/pages\/15717"}],"collection":[{"href":"https:\/\/www.analizgumruk.com.tr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.analizgumruk.com.tr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.analizgumruk.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.analizgumruk.com.tr\/en\/wp-json\/wp\/v2\/comments?post=15717"}],"version-history":[{"count":41,"href":"https:\/\/www.analizgumruk.com.tr\/en\/wp-json\/wp\/v2\/pages\/15717\/revisions"}],"predecessor-version":[{"id":17656,"href":"https:\/\/www.analizgumruk.com.tr\/en\/wp-json\/wp\/v2\/pages\/15717\/revisions\/17656"}],"up":[{"embeddable":true,"href":"https:\/\/www.analizgumruk.com.tr\/en\/wp-json\/wp\/v2\/pages\/15711"}],"wp:attachment":[{"href":"https:\/\/www.analizgumruk.com.tr\/en\/wp-json\/wp\/v2\/media?parent=15717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}