{"id":39233,"date":"2022-08-29T17:22:21","date_gmt":"2022-08-29T17:22:21","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=39233"},"modified":"2023-03-12T21:04:58","modified_gmt":"2023-03-12T21:04:58","slug":"teslim_sekli_hatali_kullanim","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/teslim_sekli_hatali_kullanim\/","title":{"rendered":"Teslim \u015eeklinin yanl\u0131\u015f kullan\u0131m\u0131ndan dolay\u0131 Ceza Yaz\u0131labilir mi ?"},"content":{"rendered":"\t\t
\n\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t

Teslim \u015eeklinin yanl\u0131\u015f kullan\u0131m\u0131ndan dolay\u0131\nCeza Yaz\u0131labilir mi?\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Teslim \u015fekli;<\/p>\n

sat\u0131c\u0131n\u0131n mallar\u0131 al\u0131c\u0131ya hangi noktada teslim edece\u011fini ve mallara ili\u015fkin risk ve masraflar\u0131n ne zamana kadar sat\u0131c\u0131da olaca\u011f\u0131n\u0131 <\/span>ne zamandan sonra al\u0131c\u0131ya ge\u00e7ece\u011fini g\u00f6steren <\/span>sat\u0131c\u0131 ile al\u0131c\u0131 aras\u0131nda olu\u015fturulmu\u015f bir c\u00fcmlenin k\u0131saltmas\u0131d\u0131r.<\/span><\/p>\n

<\/p>\n

\u00d6rnek; A<\/strong>li E\u015fyalar\u0131 V<\/strong>eliye A<\/strong>ya\u011f\u0131nda T<\/strong>eslim edecek \u015feklindeki bir anla\u015fmada, s\u00fcrekli ticaret yapan taraflar\u0131n uzun uzun yazmak yerine c\u00fcmlenin ba\u015f haflerini kullanarak yapt\u0131klar\u0131 k\u0131saltmad\u0131r teslim \u015fekli. AEVATE<\/p>\n

<\/p>\n

Peki buradaki ayak kimin aya\u011f\u0131d\u0131r?
Alinin mi?
<\/span>Velinin mi?
<\/span>Ali T\u00fcrkiye\u2019de, Veli \u00c7in\u2019deyse aya\u011f\u0131n kimin aya\u011f\u0131 oldu\u011funun cevab\u0131 navlunu kimin \u00f6deyece\u011fini belirleyecektir. 
<\/span>\u0130ki tarafta kendi aya\u011f\u0131 oldu\u011funu ikna edip navlunu \u00f6demekten \u00e7ekinirse?
<\/span>Ticaret sekteye u\u011frayacakt\u0131r.
<\/span>Ge\u00e7mi\u015fte de b\u00f6yle olmu\u015ftur.<\/span>
<\/span><\/p>\n

<\/p>\n

T\u0131kanan ticaretin \u00f6n\u00fcn\u00fc a\u00e7mak i\u00e7in Milletleraras\u0131 Ticaret Odas\u0131 taraf\u0131ndan ilk defa 1936 y\u0131l\u0131nda d\u00fcnyadaki ticaret erbaplar\u0131n\u0131n kulland\u0131\u011f\u0131 t\u00fcm teslim \u015fekilleri bir araya getirilerek bir standart belirlemek i\u00e7in ncoterms1936 ismiyle yeknesak kurallar belirlenerek ticaret hayat\u0131na girmi\u015ftir.<\/p>\n

<\/p>\n

Daha sonra geli\u015fen teknolojiyle birlikte a\u015fa\u011f\u0131daki tarihlerde farkl\u0131 revizyonlar\u0131 yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n

\u2013       1936 \u0130lk defa yay\u0131nland\u0131
\u2013       1953 Revizyon
<\/span>\u2013       1967 Revizyon
<\/span>\u2013       1976 Revizyon
<\/span>\u2013       1980 Revizyon
<\/span>\u2013       1990 Revizyon
<\/span>\u2013       2000 Revizyon
<\/span>\u2013       2010 Revizyon
<\/span>\u2013       2020 Revizyonu<\/span>
<\/span><\/p>\n

<\/p>\n

Birinci soru; Yeknesak kural ne demek<\/p>\n

\u0130kinci Soru; Revizyon Ne demek?<\/p>\n

<\/p>\n

Yeknesak kurak; kanun olmayan, bir yapt\u0131r\u0131m\u0131 olmayan, ama milletleraras\u0131 ticaret odas\u0131 taraf\u0131ndan belirlenmi\u015f kurallar\u0131 olan, sat\u0131c\u0131n\u0131n al\u0131c\u0131n\u0131n risk ve masraflar\u0131n\u0131, ayr\u0131 ayr\u0131 onar maddede d\u00fczenleyen kurallard\u0131r.<\/p>\n

Uyulmas\u0131 mecburi mi? Hay\u0131r.
Kullan\u0131lmas\u0131 zorunlu mu? Hay\u0131r.
<\/span>Nas\u0131l yani incotermse g\u00f6re de\u011fil de kendi aram\u0131zda belirledi\u011fimiz yukar\u0131daki \u00f6rnekte yazd\u0131\u011f\u0131m\u0131z AEVATE teslim \u015fekli ile \u015fuan ticaret yapmam\u0131z m\u00fcmk\u00fcn m\u00fc? M\u00fcmk\u00fcn.<\/span>
<\/span><\/p>\n

<\/p>\n

Peki Revizyon ne?<\/p>\n

G\u00fcncellemek, de\u011fi\u015ftirmek manas\u0131nda kullan\u0131lmaktad\u0131r. Bir incoterm revizyona u\u011frarsa \u00f6nceki versiyonu \u00e7\u00f6p m\u00fc olur? Hay\u0131r. \u00d6nceki versiyonu da hala kullan\u0131mda kal\u0131r. \u0130steyen istedi\u011fi versiyonu kullanarak ticaret yapabilir.  Yani incoterms 1980, 1990,2000 \u00f6nceki ve sonrakiler hala y\u00fcr\u00fcrl\u00fckte mi? Evet.<\/p>\n

<\/p>\n

\u0130ncoterm 2020\u2019ye g\u00f6re ka\u00e7 teslim \u015fekli var.
\u0130ncoterms 2020 teslim \u015fekillerini ikiye ay\u0131rm\u0131\u015f,<\/span>
<\/p>\n

Sadece deniz yolu ve i\u00e7 su ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda kullan\u0131lanlar FAS, FOB, CFR, CIF
\u00c7ok ara\u00e7l\u0131 Ta\u015f\u0131mac\u0131l\u0131kta kullan\u0131lanlar EXW, FCA, CPT, CIP, DAT, DAP, DDP
<\/span>\u00c7ok ara\u00e7l\u0131 ta\u015f\u0131mac\u0131l\u0131kta kullan\u0131lanlar deniz yolu ve i\u00e7 su yolu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda kullan\u0131labilir mi?<\/span>
<\/span><\/p>\n

Evet, bir sak\u0131ncas\u0131 var m\u0131? Yok.<\/p>\n

<\/p>\n

Peki sadece deniz yolu ve i\u00e7 su ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda kullan\u0131lanlar\u0131 \u00e7ok ara\u00e7l\u0131 ta\u015f\u0131mac\u0131l\u0131kta kullansak?
Oda olur. Ama bu teslim \u015fekilleri deniz ve i\u00e7 su ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yoluna has oldu\u011fu i\u00e7in uygulamayla \u00f6rt\u00fc\u015fmez, ve bir hasar olmas\u0131 durumunda al\u0131c\u0131 ile sat\u0131c\u0131n\u0131n risk ve masraflar\u0131n\u0131 do\u011fru tarif etmez.<\/span>
<\/p>\n

\u00d6rne\u011fin Navlun; deniz ticaret hukukunda ge\u00e7en deniz yolu ta\u015f\u0131ma \u00fccretinin ismidir. G\u00fcnl\u00fck hayatta her ne kadar kara, hava demir yolu t\u00fcm ta\u015f\u0131ma bedellerine navlun dense de, onlar ta\u015f\u0131ma \u00fccretidir. Navlun deniz yolu ta\u015f\u0131ma \u00fccretinin ismidir. CFR ve CIF k\u0131saltmalar\u0131ndaki F \u0130ngilizce freight in k\u0131saltmas\u0131d\u0131r. Yine FOB da ki borda sadece gemilerde olan d\u0131\u015f \u00e7eperin ismidir.<\/p>\n

<\/p>\n

Dolay\u0131s\u0131yla bu teslim \u015fekillerinin \u00e7ok ara\u00e7l\u0131 ta\u015f\u0131mac\u0131l\u0131kta kullan\u0131lmas\u0131 olas\u0131 anla\u015fmazl\u0131k durumlar\u0131nda kesin sonu\u00e7 vermeyebilir.<\/p>\n

<\/p>\n

Teslim \u015fekillerinin g\u00fcmr\u00fck mevzuat\u0131 a\u00e7\u0131s\u0131ndan de\u011ferlendirilmesi;<\/p>\n

1-     Teslim \u015fekillerinin g\u00fcmr\u00fck mevzuat\u0131 a\u00e7\u0131s\u0131ndan e\u015fya k\u0131ymeti, g\u00fcmr\u00fck vergi matrah\u0131 ve Kdv matrah\u0131n\u0131 etkileyebilen \u00f6nemli sonu\u00e7lar\u0131 vard\u0131r. Ayr\u0131ca Teslim \u015feklinin sonradan de\u011fi\u015fmesi de, veya yanl\u0131\u015f beyan\u0131 da \u00e7e\u015fitli idari ve hukuki sonu\u00e7lar do\u011furabilir.<\/p>\n

<\/p>\n

2-     Teslim \u015feklinin yanl\u0131\u015f beyan edilmesi sonucu k\u0131ymetin matrah\u0131n etkilenmemesi durumunda<\/p>\n

K\u0131ymet ve matrah\u0131 etkilemeyen teslim \u015feklinin yanl\u0131\u015f beyan edilmesi ayk\u0131r\u0131 hareket olur. G\u00fcmr\u00fck y\u00f6netmeli\u011fi EK:82-7 ye g\u00f6re; \u201cCeza gerektiren ba\u015fkaca bir durum bulunmamas\u0131 kayd\u0131yla, G\u00fcmr\u00fck Beyannamesinin Ek-14’e<\/a> uygun olarak doldurulmamas\u0131 durumunda 235 TL ayk\u0131r\u0131 hareket cezas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

20 no.lu kutu:Teslim \u015fekli<\/p>\n

 \u00dc\u00e7 alt-b\u00f6l\u00fcmden olu\u015fmaktad\u0131r.

 Birinci alt-b\u00f6l\u00fcme, teslim \u015fekline ili\u015fkin kod yaz\u0131l\u0131r.
<\/span> \u0130kinci alt-b\u00f6l\u00fcme, e\u015fyan\u0131n teslim edildi\u011fi yerin ad\u0131 yaz\u0131l\u0131r.
<\/span> \u00dc\u00e7\u00fcnc\u00fc alt-b\u00f6l\u00fcm bo\u015f b\u0131rak\u0131l\u0131r.<\/span>
<\/span><\/p>\n

Fakat bu ayk\u0131r\u0131 hareket cezas\u0131 beyan ile eki evraklar aras\u0131nda bir fark olmas\u0131 durumunda m\u00fcmk\u00fcn ancak. \u00d6rnek; Faturada CIP Beyannamede CIF yaz\u0131lmas\u0131 gibi.<\/p>\n

<\/p>\n

Peki \u0130ncotermsin sadece deniz ve i\u00e7 su ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda kullan\u0131m\u0131n\u0131 \u00f6ng\u00f6rd\u00fc\u011f\u00fc teslim \u015fekillerinin kara, hava, demir yolunda kullan\u0131lmas\u0131 durumunda ayk\u0131r\u0131 hareket olu\u015fur mu? G\u00fcmr\u00fck y\u00f6netmeli\u011fi Ek:82 – 7 ye g\u00f6re ayk\u0131r\u0131 hareket cezas\u0131 kesilebilir mi?<\/p>\n

<\/p>\n

Deniz ve i\u00e7 su ta\u015f\u0131mac\u0131l\u0131\u011f\u0131na has bir teslim \u015feklinin hara, hava, demir yolunda kullan\u0131lmas\u0131 incoterms\u2019de al\u0131c\u0131yla sat\u0131c\u0131 aras\u0131ndaki bir konu olarak belirtilmi\u015ftir. Teslim \u015feklinin yanl\u0131\u015f kullan\u0131m\u0131 sonucu bir hasar durumunda risk ve masraflar\u0131n ge\u00e7i\u015fini kesin bir \u015fekilde ortaya koyamama sonucunu do\u011furacakt\u0131r. Teslim \u015fekilleri kullan\u0131m\u0131 keyfe kalm\u0131\u015f bir yeknasak kural oldu\u011fundan incotermse g\u00f6re yanl\u0131\u015f kullan\u0131m\u0131 g\u00fcmr\u00fck mevzuat\u0131na g\u00f6re ayk\u0131r\u0131 hareket olu\u015fturmayaca\u011f\u0131 de\u011ferlendirilmektedir.<\/p>\n

<\/p>\n

Ticaret Bakanl\u0131\u011f\u0131n\u0131n G\u00fcmr\u00fck idarelerinde kulland\u0131\u011f\u0131 Bilge program\u0131nda da bu keyfi kullan\u0131m i\u00e7in xxx teslim \u015fekli kodu belirtilmi\u015ftir.<\/p>\n

<\/p>\n

Faturadaki teslim \u015feklinin beyannamede do\u011fru beyan\u0131 esast\u0131r. Kara yoluyla gelmi\u015f bir e\u015fyada Faturas\u0131nda teslim \u015feklinin FOB yaz\u0131yor olmas\u0131, Beyannamede FOB beyan edilmi\u015f olmas\u0131, FOB teslim \u015feklinin kara yolunda kullan\u0131lm\u0131\u015f olmas\u0131ndan dolay\u0131 bir ayk\u0131r\u0131 hareket cezas\u0131 do\u011furmayaca\u011f\u0131n\u0131 de\u011ferlendiriyoruz.<\/p>\n

<\/p>\n

Teslim \u015feklinin yanl\u0131\u015f kullan\u0131m\u0131ndan do\u011facak cezalar;<\/p>\n

B\u0130R SONRAK\u0130 YAZIMIZDA B\u0130LG\u0130N\u0130ZE SUNACA\u011eIZ.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Teslim \u015eeklinin yanl\u0131\u015f kullan\u0131m\u0131ndan dolay\u0131 Ceza Yaz\u0131labilir mi? Teslim \u015fekli; sat\u0131c\u0131n\u0131n mallar\u0131 al\u0131c\u0131ya hangi noktada teslim edece\u011fini ve mallara ili\u015fkin risk ve masraflar\u0131n ne zamana kadar sat\u0131c\u0131da olaca\u011f\u0131n\u0131 ne zamandan sonra al\u0131c\u0131ya ge\u00e7ece\u011fini g\u00f6steren sat\u0131c\u0131 ile al\u0131c\u0131 aras\u0131nda olu\u015fturulmu\u015f bir c\u00fcmlenin k\u0131saltmas\u0131d\u0131r. \u00d6rnek; Ali E\u015fyalar\u0131 Veliye Aya\u011f\u0131nda Teslim edecek \u015feklindeki bir anla\u015fmada, s\u00fcrekli ticaret yapan taraflar\u0131n uzun uzun<\/p><\/div>\n

Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":39291,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-39233","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/39233","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/comments?post=39233"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/39233\/revisions"}],"predecessor-version":[{"id":39235,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/39233\/revisions\/39235"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/39291"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=39233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=39233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=39233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}