Gümrük Müşaviri Nedir? 4458 Sayılı Gümrük Kanunu maddesi doğrultusunda öngörüldüğü şekilde ve dolaylı temsilci sıfatıyla mal ve hizmetin kullanıma tabi tutulmasına gümrükçe onaylanması işlerine ilişkin faaliyetler içinde bulunan yetkili kişilere gümrük müşaviri denilmektedir. Kısaca her türlü gümrük faaliyetlerini takip ederek sonuçlandıran kişilere gümrük müşaviri adı verilmektedir. Dolaylı temsil yolu ile iş takibi yapan müşavirler temsilci sıfatı ile ve vekaletname aracılığı ile çalışırlar. Gümrük Tarafından Onaylanmış İşlem Nedir? Dış ticaret konusu olan ve gümrüğe sunulan eşyanın, gümrük tarafından onaylanması ve bir işleme tabi tutulması gerekir. Bu işlemler ise 5 sınıfta toplanabilmektedir. Bunlara bakacak olursak - Bir metanın gümrük işlemine tabi tutulması - Metanın serbest bölgeye konulması - Yeni ve tekrar ihracat - Metanın tasnife tabi olması - Metanın terki veya imhası gibi işlemlerden herhangi birine tabi tutulması gümrükçe onaylanmış işlem ifadesini taşıma
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