{"id":839,"date":"2024-12-25T17:57:24","date_gmt":"2024-12-25T13:57:24","guid":{"rendered":"https:\/\/e-mehkeme.az\/?p=839"},"modified":"2025-04-18T14:29:11","modified_gmt":"2025-04-18T10:29:11","slug":"artiq-odenmis-gomruk-rusumu","status":"publish","type":"post","link":"https:\/\/e-mehkeme.az\/en\/artiq-odenmis-gomruk-rusumu\/","title":{"rendered":"Art\u0131q \u00f6d\u0259nmi\u015f g\u00f6mr\u00fck r\u00fcsumu"},"content":{"rendered":"

Art\u0131q \u00f6d\u0259nmi\u015f g\u00f6mr\u00fck r\u00fcsumunun geri t\u0259l\u0259b edilm\u0259si iddias\u0131 m\u00fcdd\u0259t \u00f6t\u00fcr\u00fcld\u00fcy\u00fcnd\u0259n r\u0259dd edilmi\u015fdir.<\/h2>\n\n\n\n

Haz\u0131rda Az\u0259rbaycanda g\u00f6mr\u00fck sah\u0259sind\u0259 inzibati m\u00fcbahis\u0259l\u0259rin say\u0131 artma tendensiyas\u0131ndad\u0131r. X\u00fcsusil\u0259 xaricd\u0259n idxal edil\u0259n mallar\u0131n t\u0259snifatland\u0131r\u0131lmas\u0131 (kodla\u015fd\u0131r\u0131lmas\u0131) zaman\u0131 ortaya \u00e7\u0131xan anla\u015f\u0131lmazl\u0131qlar, sahibkarlar il\u0259 g\u00f6mr\u00fck orqanlar\u0131 aras\u0131nda m\u00fcxt\u0259lif fikir ayr\u0131l\u0131qlar\u0131na s\u0259b\u0259b olmu\u015fdur. Bu yaz\u0131da Az\u0259rbaycan Respublikas\u0131 Ali M\u0259hk\u0259m\u0259sinin \u0130nzibati Kollegiyas\u0131n\u0131n \u201czibilda\u015f\u0131yan\u201d t\u0259yinatl\u0131 y\u00fck ma\u015f\u0131nlar\u0131n\u0131n xarici iqtisadi f\u0259aliyy\u0259tin mal nomenklaturas\u0131 (X\u0130F MN) \u00fczr\u0259 hans\u0131 kodla t\u0259snif edilm\u0259li oldu\u011funa dair q\u0259bul etdiyi son q\u0259rardan b\u0259hs edilmi\u015fdir. M\u0259hk\u0259m\u0259 i\u015fin faktiki hallar\u0131n\u0131 h\u0259rt\u0259r\u0259fli ara\u015fd\u0131rm\u0131\u015f v\u0259 g\u00f6mr\u00fck praktikas\u0131nda m\u00fch\u00fcm \u0259h\u0259miyy\u0259t da\u015f\u0131yan n\u0259tic\u0259l\u0259r \u00e7\u0131xarm\u0131\u015fd\u0131r.<\/em>\u00a0<\/p>\n\n\n\n

\u0130\u015fin Faktiki Hallar\u0131<\/strong> <\/p>\n\n\n\n

\u0130dxal \u0259m\u0259liyyat\u0131 v\u0259 m\u00fcbahis\u0259nin yaranmas\u0131<\/strong> <\/p>\n\n\n\n

\u0130ddia\u00e7\u0131 MMC T\u00fcrkiy\u0259d\u0259n 2 \u0259d\u0259d \u201cFord Cargo 1826\u201d markal\u0131 zibilda\u015f\u0131yan y\u00fck ma\u015f\u0131n\u0131n\u0131 2020-ci ild\u0259 Az\u0259rbaycana idxal etmi\u015fdir. \u0130dxal prosesind\u0259 iddia\u00e7\u0131 \u0259vv\u0259lc\u0259 d\u00fc\u015f\u00fcnm\u00fc\u015fd\u00fcr ki, bu texnika \u201cx\u00fcsusi t\u0259yinatl\u0131\u201d n\u0259qliyyat vasit\u0259si kimi (X\u0130F MN-da 8705 kodu) t\u0259snif edilm\u0259lidir. Buna g\u00f6r\u0259 d\u0259 o, m\u00fcvafiq g\u00f6mr\u00fck b\u0259yannam\u0259l\u0259rind\u0259 (**********3978 v\u0259 **********3996 sor\u011fu n\u00f6mr\u0259li) ma\u015f\u0131nlar\u0131 8705 kodu alt\u0131nda b\u0259yan etm\u0259k ist\u0259mi\u015fdir. <\/p>\n\n\n\n

Lakin D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259sinin (DGK) aidiyy\u0259ti strukturlar\u0131 \u2014 Aksizli Mallar \u00fczr\u0259 Ba\u015f G\u00f6mr\u00fck \u0130dar\u0259si v\u0259 ekspertiza aparan qurumlar \u2014 idxal olunan zibilda\u015f\u0131yan y\u00fck ma\u015f\u0131nlar\u0131n\u0131n 8704 kodu (y\u0259ni \u201cy\u00fck da\u015f\u0131maq \u00fc\u00e7\u00fcn m\u00fch\u0259rrikli n\u0259qliyyat vasit\u0259l\u0259ri\u201d) alt\u0131nda b\u0259yan edilm\u0259sini t\u0259l\u0259b etmi\u015fdir. Bu s\u0259b\u0259bd\u0259n iddia\u00e7\u0131 m\u0259cburiyy\u0259t qar\u015f\u0131s\u0131nda 8704 kodu \u00fczr\u0259 idxal g\u00f6mr\u00fck r\u00fcsumu \u00f6d\u0259mi\u015f, c\u0259mi 17.445,40 manat m\u0259bl\u0259\u011fd\u0259 v\u0259sait d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 y\u00f6n\u0259lmi\u015fdir. <\/p>\n\n\n\n

Sonradan yaranan m\u00fcbahis\u0259<\/strong> <\/p>\n\n\n\n

\u0130ddia\u00e7\u0131 sonrak\u0131 m\u0259rh\u0259l\u0259d\u0259, \u201czibilda\u015f\u0131yan\u201d y\u00fck ma\u015f\u0131nlar\u0131n\u0131n \u0259slind\u0259 8705 kodu il\u0259 t\u0259snifl\u0259nm\u0259li oldu\u011fu fikrind\u0259 qalm\u0131\u015f v\u0259 D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259sin\u0259 (daha d\u0259qiq, Aksizli Mallar \u00fczr\u0259 Ba\u015f G\u00f6mr\u00fck \u0130dar\u0259sin\u0259) art\u0131q \u00f6d\u0259nildiyini d\u00fc\u015f\u00fcnd\u00fcy\u00fc 17.445,40 manat g\u00f6mr\u00fck r\u00fcsumunun geri qaytar\u0131lmas\u0131 bar\u0259d\u0259 \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t etmi\u015fdir. Cavabdeh orqan bu t\u0259l\u0259bi r\u0259dd etmi\u015f, iddia\u00e7\u0131 DGK Apellyasiya \u015euras\u0131nda da n\u0259tic\u0259 \u0259ld\u0259 ed\u0259 bilm\u0259diyind\u0259n m\u0259hk\u0259m\u0259y\u0259 \u00fcz tutmu\u015fdur. <\/p>\n\n\n\n

\u018fvv\u0259lki M\u0259hk\u0259m\u0259 Q\u0259rarlar\u0131<\/strong> <\/p>\n\n\n\n

Birinci instansiya m\u0259hk\u0259m\u0259si<\/strong> <\/p>\n\n\n\n

Bak\u0131 \u0130nzibati M\u0259hk\u0259m\u0259si (26 aprel 2023-c\u00fc il) iddia t\u0259l\u0259bin\u0259 m\u00fcsb\u0259t yana\u015faraq, iddia\u00e7\u0131n\u0131n \u201czibilda\u015f\u0131yan\u201d y\u00fck ma\u015f\u0131nlar\u0131n\u0131n 8705 kodu (x\u00fcsusi t\u0259yinatl\u0131 avtomobill\u0259r) alt\u0131nda b\u0259yan edilm\u0259li olmas\u0131 q\u0259na\u0259tin\u0259 g\u0259lmi\u015fdir. M\u0259hk\u0259m\u0259 D\u00f6vl\u0259t Statistika Komit\u0259sinin \u201cAvtomobil, motosiklet v\u0259 qo\u015fqular\u0131n markalar\u0131na, tipl\u0259rin\u0259 g\u00f6r\u0259 say\u0131 v\u0259 texniki v\u0259ziyy\u0259tin\u0259 dair\u201d hesabat formalar\u0131na istinad ed\u0259r\u0259k, \u201czibilda\u015f\u0131yan\u201d texnikan\u0131n x\u00fcsusi t\u0259yinatl\u0131 ma\u015f\u0131nlar s\u0131ras\u0131nda g\u00f6st\u0259rilm\u0259sini \u0259sas hesab etmi\u015fdir. N\u0259tic\u0259d\u0259 m\u0259hk\u0259m\u0259 g\u00f6mr\u00fck orqanlar\u0131n\u0131n iddia\u00e7\u0131dan ald\u0131\u011f\u0131 17.445,40 manat\u0131n art\u0131q \u00f6d\u0259ni\u015f oldu\u011funu elan etmi\u015f v\u0259 h\u0259min m\u0259bl\u0259\u011fin geri qaytar\u0131lmas\u0131 \u00fc\u00e7\u00fcn m\u00fcvafiq r\u0259y verilm\u0259sini cavabdeh\u0259 h\u0259val\u0259 etmi\u015fdir. <\/p>\n\n\n\n

Apellyasiya instansiyas\u0131 m\u0259hk\u0259m\u0259si<\/strong> <\/p>\n\n\n\n

Bak\u0131 Apellyasiya M\u0259hk\u0259m\u0259si (21 noyabr 2023-c\u00fc il) birinci instansiyan\u0131n q\u0259rar\u0131n\u0131 d\u0259yi\u015fdirm\u0259d\u0259n saxlam\u0131\u015fd\u0131r. M\u0259hk\u0259m\u0259 yeniden Statistika Komit\u0259sinin x\u00fcsusi t\u0259yinatl\u0131 avtomobill\u0259r kateqoriyas\u0131na dair t\u0259snifat\u0131 il\u0259 \u0259sasland\u0131rm\u0131\u015f v\u0259 idxal olunan \u201czibilda\u015f\u0131yan\u201d y\u00fck ma\u015f\u0131nlar\u0131n\u0131n 8704 deyil, 8705 koduna uy\u011fun hesab edilm\u0259si g\u0259r\u0259kdiyini bildirmi\u015fdir. <\/p>\n\n\n\n

Ali M\u0259hk\u0259m\u0259nin Yekun M\u00f6vqeyi<\/strong> <\/p>\n\n\n\n

Kassasiya \u015fikay\u0259tinin s\u0259b\u0259bi<\/strong> <\/p>\n\n\n\n

D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si Ali M\u0259hk\u0259m\u0259y\u0259 kassasiya \u015fikay\u0259ti vermi\u015f v\u0259 a\u015fa\u011f\u0131dak\u0131 \u0259sas m\u0259qamlara diqq\u0259t \u00e7\u0259kmi\u015fdir: <\/p>\n\n\n\n

    \n
  1. \u201cZibilda\u015f\u0131yan\u201d y\u00fck ma\u015f\u0131nlar\u0131 8704 koduna daxil edilm\u0259li olduqda idxal r\u00fcsumuna tabe tutulur. <\/li>\n<\/ol>\n\n\n\n
      \n
    1. \u201cX\u00fcsusi t\u0259yinatl\u0131\u201d avtomobill\u0259r kimi (8705) t\u0259snifat yaln\u0131z yan\u011f\u0131ns\u00f6nd\u00fcr\u0259n, t\u0259cili yard\u0131m, avtokran v\u0259 sair bu c\u00fcr texnikalara \u015famil edilir. <\/li>\n<\/ol>\n\n\n\n
        \n
      1. Apellyasiya m\u0259hk\u0259m\u0259si \u201cMallar\u0131n t\u0259sviri v\u0259 kodla\u015fd\u0131r\u0131lmas\u0131 \u00fczr\u0259 Harmonikl\u0259\u015fdirilmi\u015f Sistem haqq\u0131nda\u201d Beyn\u0259lxalq Konvensiyan\u0131n ayr\u0131lmaz t\u0259rkib hiss\u0259si olan \u0130zahnam\u0259 (\u0130zahedici Qeydl\u0259r) normalar\u0131n\u0131 deyil, Statistika Komit\u0259sinin illik hesabat formas\u0131n\u0131 \u0259sas g\u00f6t\u00fcrm\u00fc\u015fd\u00fcr ki, bu yana\u015fma g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun deyildir. <\/li>\n<\/ol>\n\n\n\n

        H\u00fcquqi \u0259sasland\u0131rma<\/strong> <\/p>\n\n\n\n

        Ali M\u0259hk\u0259m\u0259, m\u00f6vcud G\u00f6mr\u00fck M\u0259c\u0259ll\u0259si v\u0259 m\u00fcvafiq beyn\u0259lxalq aktlara istinadla bir ne\u00e7\u0259 \u00f6n\u0259mli m\u00fcdd\u0259an\u0131 vur\u011fulam\u0131\u015fd\u0131r: <\/p>\n\n\n\n

          \n
        1. Xarici iqtisadi f\u0259aliyy\u0259tin mal nomenklaturas\u0131 (X\u0130F MN) v\u0259 \u0130zahnam\u0259<\/strong> <\/li>\n<\/ol>\n\n\n\n
            \n
          1. G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin 319-321-ci madd\u0259l\u0259rin\u0259 \u0259sas\u0259n, mallar\u0131n t\u0259snif edilm\u0259si zaman\u0131 b\u0259yannam\u0259\u00e7i (idxal\u00e7\u0131) t\u0259r\u0259find\u0259n kod d\u00fczg\u00fcn g\u00f6st\u0259rilm\u0259zs\u0259, g\u00f6mr\u00fck orqanlar\u0131n\u0131n h\u0259min mallar\u0131n kodunu s\u0259rb\u0259st m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k h\u00fcququ vard\u0131r. <\/li>\n<\/ol>\n\n\n\n
              \n
            1. \u201cMallar\u0131n T\u0259sviri v\u0259 Kodla\u015fd\u0131r\u0131lmas\u0131 \u00fczr\u0259 Harmonikl\u0259\u015fdirilmi\u015f Sistem haqq\u0131nda\u201d Beyn\u0259lxalq Konvensiyan\u0131n izahlar\u0131na g\u00f6r\u0259 \u201czibilda\u015f\u0131yan\u201d t\u0259yinatl\u0131 y\u00fck ma\u015f\u0131nlar\u0131 8704 m\u00f6vqeyin\u0259 daxildir. Bu s\u0259b\u0259bd\u0259n d\u0259 t\u0259yinat\u0131 y\u00fck da\u015f\u0131nmas\u0131 il\u0259 \u0259laq\u0259li olan zibilda\u015f\u0131yan ma\u015f\u0131nlar, 8705 kodu \u00e7\u0259r\u00e7iv\u0259sin\u0259 (x\u00fcsusi t\u0259yinatl\u0131 n\u0259qliyyat vasit\u0259l\u0259ri) aid edilmir. <\/li>\n<\/ol>\n\n\n\n
                \n
              1. \u201cStatistika Komit\u0259sinin hesabat\u0131\u201d vs. \u201c\u0130zahnam\u0259\u201d<\/strong> <\/li>\n<\/ol>\n\n\n\n
                  \n
                1. Ali M\u0259hk\u0259m\u0259 qeyd etmi\u015fdir ki, D\u00f6vl\u0259t Statistika Komit\u0259sinin \u201c3-DYP-li illik\u201d adl\u0131 hesabat formas\u0131 m\u0259hz avtomobil park\u0131 il\u0259 ba\u011fl\u0131 statistik u\u00e7ot m\u0259qs\u0259di da\u015f\u0131y\u0131r v\u0259 g\u00f6mr\u00fck m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn t\u0259snifat qaydalar\u0131n\u0131n m\u0259nb\u0259yi ola bilm\u0259z. <\/li>\n<\/ol>\n\n\n\n
                    \n
                  1. G\u00f6mr\u00fck orqanlar\u0131 birba\u015fa Beyn\u0259lxalq Konvensiyan\u0131n ayr\u0131lmaz hiss\u0259si olan \u0130zahnam\u0259y\u0259 \u0259saslanmal\u0131d\u0131r. Buna uy\u011fun olaraq \u201czibilda\u015f\u0131yan\u201d t\u0259yinatl\u0131 y\u00fck ma\u015f\u0131nlar\u0131n\u0131n 8704 kodu il\u0259 b\u0259yan olunmas\u0131 qanuna uy\u011fundur. <\/li>\n<\/ol>\n\n\n\n
                      \n
                    1. Art\u0131q \u00f6d\u0259ni\u015fin geri qaytar\u0131lmas\u0131 \u00fc\u00e7\u00fcn qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulan 1 illik m\u00fcdd\u0259t<\/strong> <\/li>\n<\/ol>\n\n\n\n
                        \n
                      1. Qanuna g\u00f6r\u0259, idxal\u00e7\u0131 (v\u0259 ya \u00f6d\u0259yici) g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin art\u0131q \u00f6d\u0259nildiyini a\u015fkarlasa, bu bar\u0259d\u0259 1 il \u0259rzind\u0259 m\u00fcvafiq g\u00f6mr\u00fck orqan\u0131na m\u00fcraci\u0259t ed\u0259 bil\u0259r. Bu m\u00fcdd\u0259tin \u00f6t\u00fcr\u00fclm\u0259m\u0259si hal\u0131nda, \u015f\u0259xs geri t\u0259l\u0259b h\u00fcququndan istifad\u0259 ed\u0259 bil\u0259r. <\/li>\n<\/ol>\n\n\n\n
                          \n
                        1. Ali M\u0259hk\u0259m\u0259 g\u00f6st\u0259rmi\u015fdir ki, bel\u0259 bir m\u00fcraci\u0259t \u00fc\u00e7\u00fcn 1 illik m\u00fcdd\u0259t anlay\u0131\u015f\u0131 m\u00f6vcud olsa da, konkret halda idxal\u00e7\u0131 vaxt\u0131nda m\u00fcraci\u0259t etmi\u015fdir. Lakin mallar\u0131n t\u0259snifat kodu qanunauy\u011fun olaraq 8704 hesab edildiyi \u00fc\u00e7\u00fcn \u201cart\u0131q \u00f6d\u0259ni\u015f\u201d anlay\u0131\u015f\u0131 yaranm\u0131r. <\/li>\n<\/ol>\n\n\n\n

                          Ali M\u0259hk\u0259m\u0259nin n\u0259tic\u0259si<\/strong> <\/p>\n\n\n\n

                          N\u0259tic\u0259d\u0259 Ali M\u0259hk\u0259m\u0259, apellyasiya instansiyas\u0131n\u0131n q\u0259rar\u0131n\u0131 l\u0259\u011fv etmi\u015f v\u0259 iddia\u00e7\u0131n\u0131n \u201cart\u0131q \u00f6d\u0259nilmi\u015f g\u00f6mr\u00fck r\u00fcsumunun geri qaytar\u0131lmas\u0131\u201d bar\u0259d\u0259 t\u0259l\u0259bi r\u0259dd olunmu\u015fdur. Q\u0259rar q\u0259tidir. <\/p>\n\n\n\n

                          N\u0259tic\u0259 v\u0259 Praktiki \u018fh\u0259miyy\u0259t<\/strong> <\/p>\n\n\n\n

                          Ali M\u0259hk\u0259m\u0259nin bu q\u0259rar\u0131, g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259sind\u0259 \u201cx\u00fcsusi t\u0259yinatl\u0131\u201d n\u0259qliyyat vasit\u0259l\u0259ri il\u0259 \u201cy\u00fck da\u015f\u0131maq \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan\u201d n\u0259qliyyat vasit\u0259l\u0259rinin f\u0259rql\u0259ndirilm\u0259sinin nec\u0259 apar\u0131lmal\u0131 oldu\u011funu \u0259yani \u015f\u0259kild\u0259 g\u00f6st\u0259rmi\u015fdir. Eyni zamanda, m\u0259hk\u0259m\u0259 izah etmi\u015fdir ki, idxal\u00e7\u0131n\u0131n b\u0259yannam\u0259 doldurark\u0259n kodu \u00f6z irad\u0259si il\u0259 yanl\u0131\u015f g\u00f6st\u0259rm\u0259si, yaxud g\u00f6mr\u00fck orqanlar\u0131n\u0131n t\u0259klifi il\u0259 raz\u0131la\u015fmas\u0131 ona sonradan \u201cart\u0131q \u00f6d\u0259ni\u015f\u201d iddias\u0131 qald\u0131rma\u011fa mane olmur. Lakin bu t\u0259l\u0259b yaln\u0131z mallar\u0131n \u0259slind\u0259 f\u0259rqli t\u0259snifata aid edilm\u0259si faktik v\u0259 h\u00fcquqi c\u0259h\u0259td\u0259n m\u00fcmk\u00fcn olarsa, t\u0259min edil\u0259 bil\u0259r. <\/p>\n\n\n\n

                          Bu q\u0259rar onu da g\u00f6st\u0259rmi\u015fdir ki, g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin d\u00fczg\u00fcn hesablanmas\u0131 il\u0259 ba\u011fl\u0131 g\u00f6mr\u00fck orqan\u0131 \u201cinzibati orqan\u0131n yard\u0131m etm\u0259 v\u0259 obyektiv ara\u015fd\u0131rma v\u0259zif\u0259si\u201dni da\u015f\u0131y\u0131r. Bununla bel\u0259, \u015f\u0259xsin (idxal\u00e7\u0131n\u0131n) da \u0259sasland\u0131\u011f\u0131 h\u00fcquqi baza d\u00fczg\u00fcn se\u00e7ilm\u0259lidir. Y\u0259ni g\u00f6mr\u00fck t\u0259snifat\u0131 il\u0259 ba\u011fl\u0131 m\u0259s\u0259l\u0259l\u0259rd\u0259 birm\u0259nal\u0131 \u015f\u0259kild\u0259 \u00f6lk\u0259d\u0259 t\u0259tbiq edil\u0259n beyn\u0259lxalq konvensiyalar\u0131n izahlar\u0131na istinad edilm\u0259si vacibdir. Statistika Komit\u0259si v\u0259 ya dig\u0259r qurumlar\u0131n yaln\u0131z statistik u\u00e7ot m\u0259qs\u0259di da\u015f\u0131yan formalar\u0131 m\u0259hk\u0259m\u0259d\u0259 h\u00fcquqi akt qismind\u0259 \u0259sas g\u00f6t\u00fcr\u00fcl\u0259 bilm\u0259z. <\/p>\n\n\n\n

                          Sahibkarlar\u0131n diqq\u0259t etm\u0259li olduqlar\u0131 dig\u0259r m\u00fch\u00fcm m\u0259qam is\u0259 geri qaytar\u0131lma m\u00fcdd\u0259tin\u0259 riay\u0259t olunmas\u0131d\u0131r. G\u00f6mr\u00fck M\u0259c\u0259ll\u0259si 1 illik m\u00fcdd\u0259t m\u00fc\u0259yy\u0259n etmi\u015fdir v\u0259 bu da h\u0259m g\u00f6mr\u00fck orqanlar\u0131, h\u0259m d\u0259 idxal\u00e7\u0131lar \u00fc\u00e7\u00fcn h\u00fcquqi g\u00fcv\u0259nlik yarad\u0131r. <\/p>\n\n\n\n

                          Bel\u0259likl\u0259, bu q\u0259rar, x\u00fcsusil\u0259 tikinti, n\u0259qliyyat, xidm\u0259t sah\u0259sind\u0259 m\u00fcxt\u0259lif n\u00f6v y\u00fck ma\u015f\u0131nlar\u0131 idxal ed\u0259n sahibkarlar \u00fc\u00e7\u00fcn \u201czibilda\u015f\u0131yan\u201d ma\u015f\u0131nlar\u0131n\u0131n t\u0259snifatlandlr\u0131lmas\u0131nda vacib b\u0259l\u0259d\u00e7i rolunu oynayacaq. Bundan sonra bu c\u00fcr m\u00fcbahis\u0259l\u0259rd\u0259 m\u0259hz \u201c\u0130zahnam\u0259\u201dnin (y\u0259ni Beyn\u0259lxalq Konvensiyan\u0131n \u015f\u0259rhl\u0259rinin) \u0259sas al\u0131naca\u011f\u0131 birm\u0259nal\u0131 \u015f\u0259kild\u0259 ayd\u0131n olmu\u015fdur. <\/p>\n\n\n\n

                          Yekun olaraq<\/strong>: (25 iyun 2024-c\u00fc il tarixli, i\u015f \u2116 2-1(102)-1066\/2024) <\/em>Ali M\u0259hk\u0259m\u0259 q\u0259rar\u0131n\u0131n t\u0259tbiqi n\u0259tic\u0259sind\u0259 8704 kodu \u00fczr\u0259 idxal g\u00f6mr\u00fck r\u00fcsumu \u00f6d\u0259mi\u015f m\u00fc\u0259ssis\u0259l\u0259r, \u0259g\u0259r bu r\u00fcsumu \u015f\u00fcbh\u0259 alt\u0131na al\u0131rlarsa, \u201czibilda\u015f\u0131yan\u201d avtomobill\u0259rin 8705 kodu il\u0259 t\u0259snif edil\u0259 bil\u0259c\u0259yini arqumentl\u0259\u015fdirm\u0259li, lakin yuxar\u0131 instansiyan\u0131n sonuncu q\u0259rar\u0131n\u0131 n\u0259z\u0259r\u0259 almal\u0131d\u0131rlar. <\/p>","protected":false},"excerpt":{"rendered":"

                          Art\u0131q \u00f6d\u0259nmi\u015f g\u00f6mr\u00fck r\u00fcsumunun geri t\u0259l\u0259b edilm\u0259si iddias\u0131 m\u00fcdd\u0259t \u00f6t\u00fcr\u00fcld\u00fcy\u00fcnd\u0259n r\u0259dd edilmi\u015fdir. Haz\u0131rda Az\u0259rbaycanda g\u00f6mr\u00fck sah\u0259sind\u0259 inzibati m\u00fcbahis\u0259l\u0259rin say\u0131 artma tendensiyas\u0131ndad\u0131r. X\u00fcsusil\u0259 xaricd\u0259n idxal edil\u0259n mallar\u0131n t\u0259snifatland\u0131r\u0131lmas\u0131 (kodla\u015fd\u0131r\u0131lmas\u0131) zaman\u0131 ortaya \u00e7\u0131xan anla\u015f\u0131lmazl\u0131qlar, sahibkarlar il\u0259 g\u00f6mr\u00fck orqanlar\u0131 aras\u0131nda m\u00fcxt\u0259lif fikir ayr\u0131l\u0131qlar\u0131na s\u0259b\u0259b olmu\u015fdur. Bu yaz\u0131da Az\u0259rbaycan Respublikas\u0131 Ali M\u0259hk\u0259m\u0259sinin \u0130nzibati Kollegiyas\u0131n\u0131n \u201czibilda\u015f\u0131yan\u201d t\u0259yinatl\u0131 y\u00fck ma\u015f\u0131nlar\u0131n\u0131n xarici […]<\/p>","protected":false},"author":1,"featured_media":843,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[44],"tags":[97,76],"class_list":["post-839","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inzibati","tag-gomruk-rusumu","tag-vkil-prviz-mmmdov"],"yoast_head":"\nArt\u0131q \u00f6d\u0259nmi\u015f g\u00f6mr\u00fck r\u00fcsumu - e-mehkeme.az<\/title>\n<meta name=\"description\" content=\"Art\u0131q \u00f6d\u0259nmi\u015f g\u00f6mr\u00fck r\u00fcsumunun geri t\u0259l\u0259b edilm\u0259si iddias\u0131 m\u00fcdd\u0259t \u00f6t\u00fcr\u00fcld\u00fcy\u00fcnd\u0259n r\u0259dd edilmi\u015fdir.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/e-mehkeme.az\/en\/artiq-odenmis-gomruk-rusumu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Art\u0131q \u00f6d\u0259nmi\u015f g\u00f6mr\u00fck r\u00fcsumu - 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