{"id":122,"date":"2026-02-26T11:43:17","date_gmt":"2026-02-26T11:43:17","guid":{"rendered":"https:\/\/demo.awaikenthemes.com\/greva\/?p=122"},"modified":"2026-09-06T12:39:42","modified_gmt":"2026-09-06T12:39:42","slug":"cbam","status":"publish","type":"post","link":"https:\/\/eucarbonmarkets.com\/?p=122","title":{"rendered":"CBAM&#8217;da 1 Ocak 2026 tarihiyle Kesin D\u00f6nem Ba\u015flad\u0131, Bizi Bekleyenler&#8230;"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">CBAM Kesin D\u00f6nemi: AB \u0130thalat\u00e7\u0131lar\u0131 ve AB D\u0131\u015f\u0131 \u00dcreticiler \u0130\u00e7in Pratik Rehber<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">CBAM kapsam\u0131, 50 tonluk e\u015fik, g\u00f6m\u00fcl\u00fc emisyon verileri, do\u011frulama, sertifika fiyatlar\u0131 ve 17 Temmuz 2026 EU ETS \u00f6nerisinin sisteme olas\u0131 etkileri.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CBAM Nedir ve Ne Ama\u00e7l\u0131yor?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u0131n\u0131rda Karbon D\u00fczenleme Mekanizmas\u0131 (Carbon Border Adjustment Mechanism \u2013 CBAM), Avrupa Birli\u011fi d\u0131\u015f\u0131ndan ithal edilen belirli karbon yo\u011fun \u00fcr\u00fcnlere AB\u2019deki karbon fiyat\u0131na e\u015fde\u011fer bir maliyet sinyali uygulamay\u0131 ama\u00e7layan mekanizmad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CBAM, EU ETS\u2019yi tamamlar ve \u00fcretimin veya yat\u0131r\u0131mlar\u0131n daha d\u00fc\u015f\u00fck karbon maliyetlerine sahip \u00fclkelere kayd\u0131r\u0131lmas\u0131 riskini azaltmay\u0131 hedefler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CBAM t\u00fcm \u00fclkelere uygulanan genel bir g\u00fcmr\u00fck tarifesi de\u011fildir. \u00dcr\u00fcn ve emisyon bazl\u0131 bir sistemdir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Temel soru, ithal edilen \u00fcr\u00fcn\u00fcn ne kadar sera gaz\u0131 emisyonu i\u00e7erdi\u011fidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hesaplamada ayr\u0131ca benzer AB \u00fcretimi i\u00e7in h\u00e2l\u00e2 ge\u00e7erli olan \u00fccretsiz tahsisatlar ve men\u015fe \u00fclkede fiilen \u00f6denmi\u015f uygun karbon fiyatlar\u0131 dikkate al\u0131nabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ge\u00e7i\u015f d\u00f6nemi Ekim 2023 ile Aral\u0131k 2025 aras\u0131nda uygulanm\u0131\u015f ve sertifika teslim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olmadan \u00fc\u00e7 ayl\u0131k raporlamaya odaklanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kesin d\u00f6nem ise 1 Ocak 2026 tarihinde ba\u015flam\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu d\u00f6nemle birlikte yetkilendirme, y\u0131ll\u0131k beyan, do\u011frulama, sertifika sat\u0131n alma ve sertifika teslimi tek bir uyumluluk d\u00f6ng\u00fcs\u00fcn\u00fcn par\u00e7alar\u0131 haline gelmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CBAM Hangi \u00dcr\u00fcnleri ve Sekt\u00f6rleri Kaps\u0131yor?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CBAM \u015fu anda alt\u0131 temel sekt\u00f6rdeki belirli \u00fcr\u00fcnleri kapsamaktad\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00c7imento<\/li>\n\n\n\n<li>Demir ve \u00e7elik<\/li>\n\n\n\n<li>Al\u00fcminyum<\/li>\n\n\n\n<li>G\u00fcbre<\/li>\n\n\n\n<li>Elektrik<\/li>\n\n\n\n<li>Hidrojen<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca CBAM T\u00fcz\u00fc\u011f\u00fc Ek I\u2019de Combined Nomenclature (CN) kodlar\u0131yla belirtilen baz\u0131 \u00f6nc\u00fcl ve downstream \u00fcr\u00fcnler de kapsam dahilindedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketler CBAM kapsam\u0131n\u0131 yaln\u0131zca ticari \u00fcr\u00fcn ad\u0131na g\u00f6re belirlememelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6rne\u011fin \u201c\u00e7elik bile\u015fen\u201d olarak tan\u0131mlanan iki \u00fcr\u00fcn farkl\u0131 CN kodlar\u0131na, farkl\u0131 \u00fcretim s\u00fcre\u00e7lerine ve farkl\u0131 emisyon s\u0131n\u0131rlar\u0131na sahip olabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu nedenle g\u00fcmr\u00fck s\u0131n\u0131fland\u0131rmas\u0131, men\u015fe ve ithalat prosed\u00fcr\u00fc birlikte de\u011ferlendirilmelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">50 Tonluk De Minimis E\u015fi\u011fi<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kesin d\u00f6nemde, bir ithalat\u00e7\u0131n\u0131n bir takvim y\u0131l\u0131 i\u00e7erisindeki kapsama giren \u00fcr\u00fcnlerinin toplam net a\u011f\u0131rl\u0131\u011f\u0131 belirlenen e\u015fi\u011fi a\u015fm\u0131yorsa CBAM y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden muafiyet uygulanabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mevcut e\u015fik 50 tondur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ancak \u00f6nemli nokta, bu s\u0131n\u0131r\u0131n her \u00fcr\u00fcn veya sevkiyat i\u00e7in ayr\u0131 ayr\u0131 uygulanmamas\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">50 tonluk e\u015fik, ayn\u0131 ithalat\u00e7\u0131 taraf\u0131ndan y\u0131l boyunca ithal edilen kapsama giren t\u00fcm CN kodlar\u0131 \u00fczerinden toplu olarak hesaplan\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130thalat\u00e7\u0131 y\u0131l\u0131n herhangi bir noktas\u0131nda e\u015fi\u011fi a\u015farsa CBAM y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc o takvim y\u0131l\u0131 i\u00e7erisinde ger\u00e7ekle\u015ftirilen t\u00fcm kapsama giren ithalatlara uygulan\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buna e\u015fik a\u015f\u0131lmadan \u00f6nce ger\u00e7ekle\u015ftirilen ithalatlar da dahildir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6rne\u011fin ayn\u0131 ithalat\u00e7\u0131 30 ton kapsama giren al\u00fcminyum \u00fcr\u00fcn\u00fc ve 25 ton kapsama giren \u00e7elik \u00fcr\u00fcn\u00fc ithal ederse, iki \u00fcr\u00fcn kategorisinin hi\u00e7biri tek ba\u015f\u0131na 50 tona ula\u015fmamas\u0131na ra\u011fmen toplam miktar mevcut e\u015fi\u011fi a\u015fabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elektrik ve hidrojen ise de minimis muafiyetinden yararlanamaz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CBAM S\u00fcrecinde Kim Hangi Sorumlulu\u011fa Sahip?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130thalat\u00e7\u0131 \/ Dolayl\u0131 G\u00fcmr\u00fck Temsilcisi<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dcr\u00fcnlerin do\u011fru yetkili beyan sahibi yap\u0131s\u0131 alt\u0131nda ithal edilmesini ve g\u00fcmr\u00fck verilerinin do\u011fru olmas\u0131n\u0131 sa\u011flar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yetkili CBAM Beyan Sahibi<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Y\u0131ll\u0131k CBAM beyan\u0131n\u0131 sunar, sertifikalar\u0131 sat\u0131n al\u0131r ve teslim eder, gerekli hesap ve belgeleri tutar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">AB D\u0131\u015f\u0131ndaki Tesis Operat\u00f6r\u00fc<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dcretim emisyonlar\u0131n\u0131 izler, izleme plan\u0131n\u0131 tutar ve m\u00fc\u015fterilerine g\u00fcvenilir \u00fcr\u00fcn bazl\u0131 emisyon verileri sa\u011flar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Akredite Do\u011frulay\u0131c\u0131<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kesin d\u00f6nem kurallar\u0131 kapsam\u0131nda kullan\u0131lan ger\u00e7ek g\u00f6m\u00fcl\u00fc emisyon verilerini do\u011frular.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ulusal Yetkili Makam \/ Avrupa Komisyonu<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yetkilendirme, sicil, sertifika platformu, kontroller ve yapt\u0131r\u0131m s\u00fcre\u00e7lerini y\u00f6netir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">AB d\u0131\u015f\u0131ndaki \u00fcreticiler normal \u015fartlarda CBAM sertifikalar\u0131n\u0131 sat\u0131n alan ve teslim eden taraf de\u011fildir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ancak \u00fcreticinin sa\u011flad\u0131\u011f\u0131 veriler, ithalat\u00e7\u0131n\u0131n CBAM maliyetini do\u011frudan etkiler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kullan\u0131labilir ve do\u011frulanm\u0131\u015f emisyon verisi sa\u011flayamayan bir \u00fcretici, ithalat\u00e7\u0131n\u0131n varsay\u0131lan de\u011ferleri kullanmas\u0131na neden olabilir. Bu durum fiyat m\u00fczakerelerini zay\u0131flatabilir ve ithalat\u00e7\u0131n\u0131n daha \u015feffaf emisyon verileri sunabilen ba\u015fka bir tedarik\u00e7iye y\u00f6nelmesine yol a\u00e7abilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">G\u00f6m\u00fcl\u00fc Emisyonlar\u0131n \u0130zlenmesi ve Do\u011frulanmas\u0131<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">AB d\u0131\u015f\u0131ndaki bir tesisin operat\u00f6r\u00fc kapsaml\u0131 bir izleme plan\u0131 olu\u015fturmal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu plan:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00fcretim s\u00fcre\u00e7lerini,<\/li>\n\n\n\n<li>emisyon kaynaklar\u0131n\u0131,<\/li>\n\n\n\n<li>\u00f6l\u00e7\u00fcm sistemlerini,<\/li>\n\n\n\n<li>emisyon fakt\u00f6rlerini,<\/li>\n\n\n\n<li>elektrik verilerini,<\/li>\n\n\n\n<li>\u00fcretim miktarlar\u0131n\u0131,<\/li>\n\n\n\n<li>\u00f6nc\u00fcl \u00fcr\u00fcnleri,<\/li>\n\n\n\n<li>emisyonlar\u0131n CBAM \u00fcr\u00fcnlerine nas\u0131l da\u011f\u0131t\u0131ld\u0131\u011f\u0131n\u0131<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">tan\u0131mlamal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kay\u0131tlar\u0131n ve destekleyici belgelerin genel olarak raporlama d\u00f6neminden sonra en az alt\u0131 y\u0131l saklanmas\u0131 gerekir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kesin d\u00f6nem kapsam\u0131nda kullan\u0131lan ger\u00e7ek g\u00f6m\u00fcl\u00fc emisyon de\u011ferlerinin uygun \u015fekilde akredite edilmi\u015f bir do\u011frulay\u0131c\u0131 taraf\u0131ndan do\u011frulanmas\u0131 gerekir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ger\u00e7ek verilerin bulunmad\u0131\u011f\u0131 veya d\u00fczenleyici \u015fartlar\u0131 kar\u015f\u0131lamad\u0131\u011f\u0131 durumlarda varsay\u0131lan de\u011ferler kullan\u0131labilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Varsay\u0131lan de\u011ferler her durumda cezaland\u0131r\u0131c\u0131 olmak zorunda de\u011fildir. Ancak bunlara g\u00fcvenmek, tedarik\u00e7inin daha d\u00fc\u015f\u00fck karbonlu bir \u00fcretim s\u00fcrecini kan\u0131tlama imkan\u0131n\u0131 ortadan kald\u0131rabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dolayl\u0131 emisyonlar yaln\u0131zca CBAM mevzuat\u0131n\u0131n ilgili \u00fcr\u00fcn veya \u00f6nc\u00fcl i\u00e7in kapsama dahil etti\u011fi durumlarda hesaba kat\u0131l\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu nedenle \u015firketler b\u00fct\u00fcn \u00fcr\u00fcnlere tek bir genel \u201cScope 1 + Scope 2\u201d form\u00fcl\u00fc uygulamamal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CBAM Sertifikalar\u0131 Nas\u0131l \u00c7al\u0131\u015f\u0131yor?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CBAM sertifikas\u0131n\u0131n fiyat\u0131 EU ETS a\u00e7\u0131k art\u0131rma fiyatlar\u0131na ba\u011fl\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026 y\u0131l\u0131nda ithal edilen \u00fcr\u00fcnler i\u00e7in Avrupa Komisyonu her \u00e7eyrek i\u00e7in bir fiyat yay\u0131mlar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130lk iki yay\u0131mlanan de\u011fer:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026 1. \u00c7eyrek: 75,36 EUR<br>2026 2. \u00c7eyrek: 75,28 EUR<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sertifika sat\u0131\u015flar\u0131 \u015eubat 2027\u2019de Common Central Platform \u00fczerinden ba\u015flayacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yetkili CBAM beyan sahipleri bu platforma CBAM Registry \u00fczerinden eri\u015fecektir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026 ithalatlar\u0131na kar\u015f\u0131l\u0131k gelen sertifikalar\u0131n 30 Eyl\u00fcl 2027 tarihine kadar sat\u0131n al\u0131nmas\u0131 ve teslim edilmesi gerekir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2027\u2019den itibaren sertifika fiyatlar\u0131 \u00fc\u00e7 ayl\u0131k yerine haftal\u0131k olarak yay\u0131mlanacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CBAM sertifikalar\u0131 normal \u015fekilde i\u015flem g\u00f6ren karbon varl\u0131klar\u0131 de\u011fildir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Beyan sahipleri aras\u0131nda serbest\u00e7e sat\u0131lamaz veya transfer edilemezler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dolay\u0131s\u0131yla sertifika sat\u0131n alma s\u00fcreci EUA piyasas\u0131ndaki spek\u00fclatif ikincil piyasa i\u015flemlerinden farkl\u0131d\u0131r. \u0130thalat\u00e7\u0131n\u0131n kendi hesab\u0131na ve y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne ba\u011fl\u0131 bir uyumluluk ve nakit y\u00f6netimi s\u00fcrecidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6nemli CBAM Tarihleri<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kesin d\u00f6nemin ba\u015flang\u0131c\u0131: 1 Ocak 2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026 Q1 referans sertifika fiyat\u0131: 75,36 EUR<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026 Q2 referans sertifika fiyat\u0131: 75,28 EUR<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sertifika sat\u0131\u015flar\u0131n\u0131n ba\u015flang\u0131c\u0131: \u015eubat 2027<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026 ithalatlar\u0131 i\u00e7in ilk beyan ve sertifika teslim tarihi: 30 Eyl\u00fcl 2027<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2027\u2019den itibaren \u00fc\u00e7 ayl\u0131k minimum sertifika bulundurma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc: K\u00fcm\u00fclatif g\u00f6m\u00fcl\u00fc emisyonlar\u0131n %50\u2019si<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Basitle\u015ftirilmi\u015f CBAM Y\u00fck\u00fcml\u00fcl\u00fck Hesab\u0131<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nihai CBAM hesab\u0131 \u00fcr\u00fcne \u00f6zg\u00fcd\u00fcr ancak ticari mant\u0131k d\u00f6rt temel a\u015famada a\u00e7\u0131klanabilir:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0130thal edilen CBAM \u00fcr\u00fcnlerinin miktar\u0131n\u0131 ve ilgili \u00fcretim d\u00f6nemini belirleyin.<\/li>\n\n\n\n<li>Miktar\u0131 do\u011frulanm\u0131\u015f ger\u00e7ek g\u00f6m\u00fcl\u00fc emisyon de\u011feri veya uygulanabilir varsay\u0131lan de\u011ferle \u00e7arp\u0131n.<\/li>\n\n\n\n<li>Benzer AB \u00fcretiminde kalan \u00fccretsiz tahsisat\u0131 yans\u0131tan d\u00fczeltmeyi uygulay\u0131n.<\/li>\n\n\n\n<li>Men\u015fe \u00fclkede ilgili g\u00f6m\u00fcl\u00fc emisyonlar i\u00e7in fiilen \u00f6denmi\u015f uygun karbon fiyat\u0131n\u0131 gerekli kan\u0131tlarla birlikte sertifika y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden d\u00fc\u015f\u00fcr\u00fcn.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6rnek Hesaplama<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.000 ton ithal edilen \u00fcr\u00fcn\u00fcn t\u00fcm d\u00fczeltmeler sonras\u0131nda ton ba\u015f\u0131na 0,30 tCO2e net CBAM y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olu\u015fturdu\u011funu varsayal\u0131m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Toplam y\u00fck\u00fcml\u00fcl\u00fck:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.000 \u00d7 0,30 = 300 CBAM sertifikas\u0131<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026 ikinci \u00e7eyrek sertifika fiyat\u0131 olan 75,28 EUR \u00fczerinden g\u00f6sterge niteli\u011findeki maliyet:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">300 \u00d7 75,28 EUR = 22.584 EUR<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu yaln\u0131zca \u00f6rnek bir hesaplamad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ger\u00e7ek y\u00fck\u00fcml\u00fcl\u00fck CN kodu, \u00fcretim y\u00f6ntemi, benchmark, do\u011frulama, dolayl\u0131 emisyon kapsam\u0131 ve men\u015fe \u00fclkedeki karbon fiyat\u0131na ili\u015fkin kan\u0131tlara g\u00f6re de\u011fi\u015fir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dccretsiz Tahsisatlar ve CBAM Fakt\u00f6r\u00fc<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CBAM, EU ETS kapsam\u0131nda ilgili \u00fcr\u00fcnlere sa\u011flanan \u00fccretsiz tahsisatlar a\u015famal\u0131 olarak kald\u0131r\u0131l\u0131rken devreye girmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu nedenle kesin d\u00f6nemin ilk y\u0131llar\u0131nda CBAM hesaplamas\u0131nda \u00f6nemli bir \u00fccretsiz tahsisat d\u00fczeltmesi bulunmaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mevcut mevzuata g\u00f6re CBAM fakt\u00f6r\u00fc:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026: %97,5<br>2027: %95,0<br>2028: %90,0<br>2029: %77,5<br>2030: %51,5<br>2031: %39,0<br>2032: %26,5<br>2033: %14,0<br>2034: %0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Daha d\u00fc\u015f\u00fck bir fakt\u00f6r, daha k\u00fc\u00e7\u00fck bir \u00fccretsiz tahsisat d\u00fczeltmesi ve di\u011fer ko\u015fullar ayn\u0131 kald\u0131\u011f\u0131nda CBAM sertifikalar\u0131na tabi olan g\u00f6m\u00fcl\u00fc emisyonlar\u0131n daha b\u00fcy\u00fck bir b\u00f6l\u00fcm\u00fc anlam\u0131na gelir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">17 Temmuz 2026 EU ETS \u00d6nerisi CBAM\u2019\u0131 Nas\u0131l De\u011fi\u015ftirebilir?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6nemli: Bu de\u011fi\u015fiklik hen\u00fcz y\u00fcr\u00fcrl\u00fckte de\u011fildir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Avrupa Komisyonu, CBAM sekt\u00f6rlerinde \u00fccretsiz tahsisatlar\u0131n azalt\u0131lmas\u0131n\u0131 yava\u015flatmay\u0131 ve s\u00fcrecin biti\u015fini 2034\u2019ten 2038\u2019e uzatmay\u0131 \u00f6nermektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6neri kabul edilirse ithalat\u00e7\u0131lar\u0131n CBAM maruziyetinin 2026 ile 2030\u2019lar\u0131n sonlar\u0131 aras\u0131ndaki art\u0131\u015f h\u0131z\u0131 yava\u015flayabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ayn\u0131 zamanda AB \u00fcreticilerine sanayi d\u00f6n\u00fc\u015f\u00fcm\u00fc s\u0131ras\u0131nda daha uzun s\u00fcre \u00fccretsiz tahsisat deste\u011fi sa\u011flanabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ancak \u00f6neri CBAM\u2019\u0131 ortadan kald\u0131rmamaktad\u0131r. Yaln\u0131zca CBAM\u2019\u0131n a\u015famal\u0131 devreye al\u0131nmas\u0131yla \u00fccretsiz tahsisatlar\u0131n kald\u0131r\u0131lmas\u0131 aras\u0131ndaki zamanlamay\u0131 de\u011fi\u015ftirmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu nedenle ithalat\u00e7\u0131lar ve tedarik\u00e7iler iki ayr\u0131 finansal senaryo tutmal\u0131d\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mevcut mevzuat: Tam maruziyet 2034<\/li>\n\n\n\n<li>\u00d6neri senaryosu: Ge\u00e7i\u015fin 2038\u2019e uzat\u0131lmas\u0131<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">17 Temmuz 2026 \u00f6nerisi yasala\u015fana kadar \u015firketler mevcut mevzuata g\u00f6re uyumluluk sa\u011flamaya ve b\u00fct\u00e7eleme yapmaya devam etmelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">14 A\u011fustos 2026 Rehber Paketi<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Avrupa Komisyonu 14 A\u011fustos 2026 tarihinde kesin d\u00f6neme ili\u015fkin on rehber dok\u00fcman yay\u0131mlad\u0131.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00f6rt genel rehber:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CBAM temel kavramlar\u0131<\/li>\n\n\n\n<li>AB d\u0131\u015f\u0131ndaki operat\u00f6rler i\u00e7in h\u0131zl\u0131 rehber<\/li>\n\n\n\n<li>G\u00f6m\u00fcl\u00fc emisyon hesaplamalar\u0131<\/li>\n\n\n\n<li>\u00dccretsiz tahsisat d\u00fczeltmesi<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">konular\u0131n\u0131 kapsamaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alt\u0131 sekt\u00f6rel rehber ise:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00c7imento<\/li>\n\n\n\n<li>Demir ve \u00e7elik<\/li>\n\n\n\n<li>Al\u00fcminyum<\/li>\n\n\n\n<li>G\u00fcbre<\/li>\n\n\n\n<li>Hidrojen<\/li>\n\n\n\n<li>Elektrik<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">sekt\u00f6rlerine y\u00f6neliktir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu rehberler \u00f6zellikle AB d\u0131\u015f\u0131ndaki \u00fcreticiler a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Kesin d\u00f6nemde yaln\u0131zca \u015firket seviyesinde genel bir emisyon raporu yeterli de\u011fildir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Operat\u00f6rlerin ihra\u00e7 edilen \u00fcr\u00fcnlere kadar izlenebilen ve ilgili kurallara g\u00f6re do\u011frulanabilen tesis, \u00fcr\u00fcn ve \u00fcretim y\u00f6ntemi bazl\u0131 verilere ihtiyac\u0131 vard\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">AB \u0130thalat\u00e7\u0131lar\u0131 \u0130\u00e7in Ticari Sonu\u00e7lar<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Landed Cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sat\u0131n alma kararlar\u0131 yaln\u0131zca g\u00fcmr\u00fck de\u011feri ve nakliye maliyetini de\u011fil, beklenen CBAM sertifika y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc de i\u00e7ermelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c7al\u0131\u015fma Sermayesi<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026 ithalatlar\u0131 2027 y\u0131l\u0131nda sertifika sat\u0131n alma ihtiyac\u0131 yaratacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tedarik\u00e7i Kar\u015f\u0131la\u015ft\u0131rmas\u0131<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do\u011frulanm\u0131\u015f d\u00fc\u015f\u00fck emisyon verileri, CBAM maliyetini ve varsay\u0131lan de\u011fer riskini azaltabilece\u011finden ticari bir avantaja d\u00f6n\u00fc\u015febilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00f6zle\u015fmeler<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sat\u0131n alma s\u00f6zle\u015fmeleri tedarik\u00e7ilerin gerekli emisyon verilerini zaman\u0131nda sa\u011flamas\u0131n\u0131, do\u011frulay\u0131c\u0131 eri\u015fimini ve gerekti\u011finde d\u00fczeltmeleri a\u00e7\u0131k\u00e7a d\u00fczenlemelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E\u015fik Takibi<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketler yasal ithalat\u00e7\u0131y\u0131 do\u011fru belirlemeli ve kapsama giren \u00fcr\u00fcnlerin CN kodlar\u0131 aras\u0131ndaki toplam net a\u011f\u0131rl\u0131\u011f\u0131n\u0131 ger\u00e7ek zamanl\u0131 takip etmelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Denetim \u0130zi<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">G\u00fcmr\u00fck, sat\u0131n alma, s\u00fcrd\u00fcr\u00fclebilirlik, finans ve vergi verileri tek bir y\u0131ll\u0131k CBAM beyan\u0131yla uyumlu olmal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">AB D\u0131\u015f\u0131ndaki \u00dcreticiler \u0130\u00e7in Ticari Sonu\u00e7lar<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CBAM verilerini \u00fcr\u00fcn spesifikasyonunun bir par\u00e7as\u0131 olarak de\u011ferlendirin.<\/li>\n\n\n\n<li>\u0130zleme plan\u0131n\u0131z\u0131 ger\u00e7ek \u00fcretim s\u00fcre\u00e7leri ve \u00f6nc\u00fcl \u00fcr\u00fcn zincirleri \u00fczerine kurun.<\/li>\n\n\n\n<li>Akredite do\u011frulama kapasitesini erkenden g\u00fcvence alt\u0131na al\u0131n.<\/li>\n\n\n\n<li>Men\u015fe \u00fclkede fiilen \u00f6denen karbon fiyatlar\u0131n\u0131 ve ilgili indirimleri belgeleyin.<\/li>\n\n\n\n<li>Do\u011frulanm\u0131\u015f d\u00fc\u015f\u00fck emisyon performans\u0131n\u0131 sat\u0131\u015f stratejisinin par\u00e7as\u0131 haline getirin.<\/li>\n\n\n\n<li>Daha sonra eksik veya yanl\u0131\u015f oldu\u011fu ortaya \u00e7\u0131kan verilerin riskini s\u00f6zle\u015fmeyle a\u00e7\u0131k\u00e7a da\u011f\u0131t\u0131n.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pratik CBAM Haz\u0131rl\u0131k Kontrol Listesi<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0130thal veya ihra\u00e7 edilen t\u00fcm \u00fcr\u00fcnlerin CN kodu, men\u015fei, ithalat\u00e7\u0131 kimli\u011fi, miktar\u0131 ve \u00fcretim yolunu i\u00e7eren bir liste olu\u015fturun.<\/li>\n\n\n\n<li>\u0130thalat\u00e7\u0131 ve takvim y\u0131l\u0131 baz\u0131nda k\u00fcm\u00fclatif 50 tonluk e\u015fi\u011fi takip edin.<\/li>\n\n\n\n<li>Yetkili CBAM beyan sahibi stat\u00fcs\u00fcn\u00fc ve dolayl\u0131 g\u00fcmr\u00fck temsilcisi d\u00fczenlemelerini do\u011frulay\u0131n.<\/li>\n\n\n\n<li>Tedarik\u00e7ilerden izleme planlar\u0131, g\u00f6m\u00fcl\u00fc emisyon dosyalar\u0131, \u00f6nc\u00fcl \u00fcr\u00fcn verileri ve do\u011frulama durumlar\u0131n\u0131 al\u0131n.<\/li>\n\n\n\n<li>Hangi \u00fcr\u00fcnlerde dolayl\u0131 emisyonlar\u0131n kapsama girdi\u011fini belirleyin.<\/li>\n\n\n\n<li>Men\u015fe \u00fclkede fiilen \u00f6denen karbon fiyatlar\u0131 i\u00e7in gerekli kan\u0131tlar\u0131 olu\u015fturun.<\/li>\n\n\n\n<li>Sertifika maliyetlerini ithalat\u0131n ger\u00e7ekle\u015fti\u011fi do\u011fru \u00e7eyre\u011fe ve Komisyon taraf\u0131ndan yay\u0131mlanan fiyata g\u00f6re tahakkuk ettirin.<\/li>\n\n\n\n<li>2026 ithalatlar\u0131 i\u00e7in \u015eubat\u2013Eyl\u00fcl 2027 d\u00f6nemindeki nakit ihtiyac\u0131n\u0131 ve ilk y\u0131ll\u0131k sertifika teslimini planlay\u0131n.<\/li>\n\n\n\n<li>Gerekli kay\u0131tlar\u0131 saklay\u0131n ve g\u00fcmr\u00fck, sat\u0131n alma, finans ve s\u00fcrd\u00fcr\u00fclebilirlik sistemlerini birbiriyle uyumlu hale getirin.<\/li>\n\n\n\n<li>Yasama s\u00fcreci tamamlanana kadar mevcut mevzuat ve 17 Temmuz \u00f6nerisi i\u00e7in ayr\u0131 senaryolar tutun.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">S\u0131k Sorulan Sorular<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">50 tonluk e\u015fik her CN koduna ayr\u0131 ayr\u0131 m\u0131 uygulan\u0131yor?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hay\u0131r. Mevcut e\u015fik, ayn\u0131 ithalat\u00e7\u0131n\u0131n takvim y\u0131l\u0131 i\u00e7erisinde ithal etti\u011fi kapsama giren t\u00fcm \u00fcr\u00fcnlerin net a\u011f\u0131rl\u0131\u011f\u0131n\u0131 CN kodlar\u0131 aras\u0131nda toplar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E\u015fik y\u0131l\u0131n sonlar\u0131nda a\u015f\u0131l\u0131rsa ne olur?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130thalat\u00e7\u0131, o takvim y\u0131l\u0131 i\u00e7erisinde yapt\u0131\u011f\u0131 t\u00fcm kapsama giren ithalatlar i\u00e7in CBAM y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne tabi olur. Buna e\u015fik a\u015f\u0131lmadan \u00f6nce yap\u0131lan sevkiyatlar da dahildir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">AB d\u0131\u015f\u0131ndaki \u00fcretici m\u00fc\u015fterisi ad\u0131na CBAM sertifikas\u0131 sat\u0131n alabilir mi?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sertifikalar\u0131n sat\u0131n al\u0131nmas\u0131 ve tesliminden yetkili CBAM beyan sahibi sorumludur. \u00dcretici maliyeti s\u00f6zle\u015fmesel olarak destekleyebilir veya kar\u015f\u0131layabilir ancak beyan sahibinin d\u00fczenleyici sorumlulu\u011funun yerini alamaz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Men\u015fe \u00fclkede \u00f6denen karbon vergisi d\u00fc\u015f\u00fclebilir mi?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gerekli \u015fartlar\u0131 kar\u015f\u0131lamas\u0131 ve uygun kan\u0131tlarla desteklenmesi halinde, beyan edilen g\u00f6m\u00fcl\u00fc emisyonlar i\u00e7in fiilen \u00f6denen karbon fiyat\u0131 dikkate al\u0131nabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sertifikalar 2027\u2019de sat\u0131lmaya ba\u015flad\u0131\u011f\u0131 i\u00e7in 2026 ithalatlar\u0131 \u00fccretsiz mi?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hay\u0131r. 2026 ithalatlar\u0131 mali y\u00fck\u00fcml\u00fcl\u00fck olu\u015fturur. Bu ithalatlara ili\u015fkin sertifikalar \u015eubat 2027\u2019den itibaren sat\u0131n al\u0131n\u0131r ve 30 Eyl\u00fcl 2027\u2019ye kadar teslim edilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tam CBAM maruziyeti 2034\u2019te mi yoksa 2038\u2019de mi ba\u015flayacak?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mevcut mevzuata g\u00f6re \u00fccretsiz tahsisat d\u00fczeltmesi 2034\u2019te sona ermektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Avrupa Komisyonu 17 Temmuz 2026 tarihinde s\u00fcrecin 2038\u2019e uzat\u0131lmas\u0131n\u0131 \u00f6nermi\u015ftir ancak bu de\u011fi\u015fiklik hen\u00fcz y\u00fcr\u00fcrl\u00fckte de\u011fildir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6nemli Uyar\u0131<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu yaz\u0131 yaln\u0131zca genel bilgilendirme amac\u0131 ta\u015f\u0131maktad\u0131r. Hukuki, vergisel, yat\u0131r\u0131m veya ticaret tavsiyesi de\u011fildir. Kurulu\u015flar herhangi bir i\u015flem yapmadan \u00f6nce g\u00fcncel mevzuat\u0131, yetkili makamlar\u0131n rehberlerini, s\u00f6zle\u015fmesel y\u00fck\u00fcml\u00fcl\u00fckleri ve kendi risk limitlerini do\u011frulamal\u0131d\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CBAM Kesin D\u00f6nemi: AB \u0130thalat\u00e7\u0131lar\u0131 ve AB D\u0131\u015f\u0131 \u00dcreticiler \u0130\u00e7in Pratik Rehber [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":11343,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[80],"class_list":["post-122","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cbam","tag-cbam"],"_links":{"self":[{"href":"https:\/\/eucarbonmarkets.com\/index.php?rest_route=\/wp\/v2\/posts\/122","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eucarbonmarkets.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eucarbonmarkets.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eucarbonmarkets.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eucarbonmarkets.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=122"}],"version-history":[{"count":4,"href":"https:\/\/eucarbonmarkets.com\/index.php?rest_route=\/wp\/v2\/posts\/122\/revisions"}],"predecessor-version":[{"id":12130,"href":"https:\/\/eucarbonmarkets.com\/index.php?rest_route=\/wp\/v2\/posts\/122\/revisions\/12130"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eucarbonmarkets.com\/index.php?rest_route=\/wp\/v2\/media\/11343"}],"wp:attachment":[{"href":"https:\/\/eucarbonmarkets.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eucarbonmarkets.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eucarbonmarkets.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}