{"id":1844,"date":"2021-11-12T11:21:17","date_gmt":"2021-11-12T08:21:17","guid":{"rendered":"http:\/\/www.ahmetcemaliadir.com\/tr\/?p=1844"},"modified":"2021-11-12T11:21:19","modified_gmt":"2021-11-12T08:21:19","slug":"dis-ticarette-kullanilan-belgeler","status":"publish","type":"post","link":"http:\/\/www.ahmetcemaliadir.com\/tr\/2021\/11\/12\/dis-ticarette-kullanilan-belgeler\/","title":{"rendered":"D\u0131\u015f Ticarette Kullan\u0131lan Belgeler"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>DI\u015e T\u0130CARETTE KULLANILAN BELGELER<br>A) G\u00dcMR\u00dcK BEYANNAMES\u0130 (CUSTOMS DECLARAT\u0130ON FORM)<\/strong><br>\u0130hracatta g\u00fcmr\u00fck mevzuat\u0131 uyar\u0131nca doldurularak ilgili ihracat\u00e7\u0131 birli\u011fi taraf\u0131ndan onaylanmas\u0131ndan sonra g\u00fcmr\u00fck idaresine sunulan belgedir. G\u00fcmr\u00fck Birli\u011fi\u2019ne girildikten sonra mevzuat\u0131n ve belgelerin uyumla\u015ft\u0131r\u0131lmas\u0131 \u00e7er\u00e7evesinde \u201cTek Tip G\u00fcmr\u00fck Beyannamesi\u201d kullan\u0131m\u0131 getirilmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 G\u00fcmr\u00fck Beyannamesi do\u011frudan do\u011fruya mal sahipleri ile kanuni m\u00fcmessilleri veya vekilleri taraf\u0131ndan d\u00fczenlenmektedir.<br>\u2022 G\u00fcmr\u00fck beyannameleri \u00fczerinde kaz\u0131nt\u0131 ve silinti yap\u0131lamaz.<br>\u2022 G\u00fcmr\u00fck beyannamelerinin tescili i\u00e7in ibraz\u0131ndan sonra beyan edilen e\u015fyan\u0131n cins, nev\u2019i, nitelik ve birim fiyat\u0131 bak\u0131m\u0131ndan herhangi bir d\u00fczeltme yap\u0131lamaz.<br>\u2022 G\u00fcmr\u00fck beyannamelerinin tescili g\u00fcmr\u00fcklerde tutulan deftere usul\u00fc dairesinde kay\u0131t olunmak, \u00fczerine kay\u0131t s\u0131ra numaras\u0131, tarih ve resmi m\u00fch\u00fcr konulmas\u0131 ile tamamlanmaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B) T\u0130CAR\u0130 FATURA (THE COMMERC\u0130AL INVO\u0130CE)<\/strong><br>Ticari fatura, uluslararas\u0131 ticarette kullan\u0131lan en temel belgelerden birisi olup ihracat\u00e7\u0131 taraf\u0131ndan d\u00fczenlenmektedir. Fatura, sat\u0131lan, \u00fcretilen mal veya yap\u0131lan bir hizmet kar\u015f\u0131l\u0131\u011f\u0131 verilen bir belgedir. Sat\u0131lan bir mal\u0131n niteli\u011fi, \u00f6l\u00e7\u00fcs\u00fc ile birim sat\u0131\u015f fiyat\u0131n\u0131 ve toplam bedeli g\u00f6steren bir belge olan faturalar\u0131n; m\u00fcmk\u00fcn oldu\u011funca kapsaml\u0131 olmas\u0131na, bilgilerin a\u00e7\u0131k\u00e7a belirtilmesine ve k\u0131s\u0131tl\u0131 d\u00fczeyde yabanc\u0131 dil bilgisi olan birisinin dahi anlayabilece\u011fi d\u00fczeyde anla\u015f\u0131l\u0131r ve basit olmas\u0131na dikkat edilmelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u0131\u015f ticarette kullan\u0131lan faturalar; Yerli Fatura (Domestic Invoice, Internal Invoice),Proforma Fatura (Proforma Invoice), Orijinal (Ticari) Fatura (Original Invoice, Commercial Invoice, Sales Invoice), Navlun Faturas\u0131 (Freight Invoice), Konsolosluk Faturas\u0131 (Consular Invoice), Tasdikli Fatura (Legalized Invoice)\u2019d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ticari faturada bulunmas\u0131 gereken \u015fartlar a\u015fa\u011f\u0131da a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Faturan\u0131n tarihi,<br>\u2022 Mal \/ hizmet cinsi,<br>\u2022 Sat\u0131c\u0131n\u0131n ve al\u0131c\u0131n\u0131n isim\/unvan adresleri,<br>\u2022 \u00d6deme \u015fekli,<br>\u2022 Mallar\u0131n men\u015fei,<br>\u2022 Teslim \u015fekli,<br>\u2022 Mal veya hizmetin birim fiyat\u0131\/miktar\u0131\/tutar\u0131,<br>\u2022 Mallar\u0131n a\u011f\u0131rl\u0131\u011f\u0131, ebatlar\u0131, miktar\u0131,<br>\u2022 Sevkiyat\u0131n \u015fekli,<br>\u2022 Mallara ili\u015fkin ambalaj \u00f6zellikleri, numara v.b.detay a\u00e7\u0131klamalar,<br>\u2022 D\u00fczenleyenin imzas\u0131 bulunmas\u0131 gerekir. UCP- 500\u2019\u00fcn 37.maddesi gere\u011fince faturalar\u0131n imza zorunlulu\u011fu olmamakla birlikte, \u00fclkemiz yasalar\u0131 gere\u011fi s\u00f6z konusu belgelerin orijinal imzal\u0131 (Elle at\u0131lm\u0131\u015f\/Islak imzal\u0131) olmas\u0131 zorunludur.<br>\u2022 Navlun ve sigorta prim tutarlar\u0131,<br>\u2022 Y\u00fckleme ve bo\u015faltma yerleri, ticari faturalarda yer almas\u0131 gereken \u00f6nemli noktalard\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u0131c\u0131 ve sat\u0131c\u0131n\u0131n \u00fclkesinde zorunlu g\u00f6r\u00fcnen \u00f6zel bilgiler, fatura toplam\u0131n\u0131n yaz\u0131 ile yaz\u0131lmas\u0131, ihracat\u00e7\u0131n\u0131n bankas\u0131 ve bu bankan\u0131n SWIFT No\u2019su, FAS Fatura\u2019da (sat\u0131\u015f fiyat\u0131na sat\u0131\u015f fiyat\u0131 ve mallar gemi do\u011frultusuna yerle\u015ftirilinceye kadarki masra\u015far dahildir)-FOB Fatura\u2019da (sat\u0131\u015f fiyat\u0131na mallar gemiye y\u00fckleninceye kadarki masra\u015far dahildir)-gibi bilgiler yaz\u0131lmal\u0131d\u0131r. Ayr\u0131ca varsa Sipari\u015f no\u2019su ve Akreditif no\u2019su da Orijinal Faturan\u0131n \u00fczerine yaz\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C) PROFORMA FATURA:<\/strong><br>ihracat\u00e7\u0131 taraf\u0131ndan, ithalat\u00e7\u0131ya verilen teklif veya ihracat\u00e7\u0131 ile ithalat\u00e7\u0131n\u0131n anla\u015fmas\u0131 sonucunda a\u00e7\u0131lacak bir Akreditife esas te\u015fkil etmesi i\u00e7in sevk\/y\u00fckleme \u00f6ncesi haz\u0131rlanan faturad\u0131r. \u0130thalat\u00e7\u0131, ihracat\u00e7\u0131n\u0131n teklifini kabul eder ve bu kabule dayal\u0131 olarak bir sipari\u015f ge\u00e7mesi gerekirse, Proforma Faturan\u0131n Ticari Faturaya d\u00f6n\u00fc\u015fmesi gerekecektir. \u0130\u015fte bu durumda; \u0130thalat\u00e7\u0131n\u0131n Proforma Fatura ko\u015fullar\u0131n\u0131 kabul etti\u011fini Proforma Faturada belirtilen (Proformadaki teslim tarih-miktar-fiyat opsiyonu) s\u00fcre i\u00e7inde beyan etmesi zorunludur. Bu durumda Proforma Fatura bilgilerinin aynen Ticari Faturaya aktar\u0131lmas\u0131 zorunludur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ticari Faturalar: Proforma faturaya, sipari\u015fe, kontrat veya s\u00f6zle\u015fmeye istinaden sat\u0131c\u0131 taraf\u0131ndan d\u00fczenlenen mal veya hizmetin sat\u0131\u015f\u0131n\u0131 g\u00f6steren belgelerdir. Ticari fatura, g\u00fcmr\u00fck i\u015flemlerine, d\u00f6viz transfer ve taahh\u00fctlerine esas olarak al\u0131nan kesin faturad\u0131r. Proforma faturada belirtilen sat\u0131\u015f ko\u015fullar\u0131n\u0131n al\u0131c\u0131 taraf\u0131ndan uygun bulunmas\u0131 durumunda al\u0131c\u0131n\u0131n verdi\u011fi sipari\u015f \u00fczerine proforma fatura kesin sat\u0131\u015f faturas\u0131na d\u00f6n\u00fc\u015ft\u00fcr\u00fcl\u00fcr. Sat\u0131\u015f i\u015fleminin ger\u00e7ekle\u015fmesinden sonra d\u00fczenlenen faturaya orijinal fatura da denir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>D) NAVLUN FATURASI:<\/strong><br>\u0130hracat\u00e7\u0131n\u0131n navlun \u00f6demesini \u00fcstlendi\u011fi durumlarda (CFR-CIF teslimler), d\u00fczenlenen kon\u015fimentoya \u2018navlun \u00f6denmi\u015ftir\u2019- \u2018freight prepaid\u2019 yaz\u0131lmas\u0131 i\u00e7in veya kon\u015fimentoya bu \u015ferhin yaz\u0131lmas\u0131 i\u00e7in kesilen ve kon\u015fimentoya eklenmesi zorunlu olan faturad\u0131r. Bu fatura ithalat\u00e7\u0131n\u0131n bankas\u0131 taraf\u0131ndan talep edildi\u011fi i\u00e7in bu teslim \u015fekilleri i\u00e7in d\u00fczenlenmesi zorunlu bir belge olmaktad\u0131r. Ayr\u0131ca ihracat faturas\u0131 gibi al\u0131c\u0131ya kon\u015fimento ekinde g\u00f6nderilmek zorundad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Akreditif, mal bedeli ile birlikte navlun bedelini de i\u00e7eriyorsa, kon\u015fimento ve di\u011fer sevk belgesi \u00fczerinde \u201cnavlunu \u00f6denmi\u015ftir \/freight prepaid\u201d kayd\u0131n\u0131n bulunmas\u0131 gerekmektedir.<br>Ta\u015f\u0131ma esnas\u0131nda de\u011fi\u015fikli\u011fe u\u011frayacak nitelikteki mallar i\u00e7in teslim an\u0131ndaki kesin durumuna g\u00f6re tanzim edilecek faturaya kadar ge\u00e7en zamanda kesilen faturaya \u201cge\u00e7ici\u201d veya \u201cmuvakkat\u201d fatura denilmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>E) ONAYLI FATURA (CERT\u0130F\u0130ED INVO\u0130CE)\/ KONSOLOSLUK FATURASI:<\/strong><br>\u0130hracat\u00e7\u0131n\u0131n, ithalat\u00e7\u0131 \u00fclke konsoloslu\u011fundan al\u0131p d\u00fczenledi\u011fi ve ithalat\u00e7\u0131 \u00fclke konsoloslu\u011funa onaylatarak fiili ihracat\u0131n\u0131 ger\u00e7ekle\u015ftirdi\u011fi faturad\u0131r. S\u00f6z konusu onay, ticari fatura orijinallerin, \u00f6zellikle mallar\u0131n men\u015fe \u00fclkesi i\u00e7in yap\u0131l\u0131r. Fatura tasdiki isteyen \u00fclkeler: Cezayir, Fas, \u0130ran, M\u0131s\u0131r, Suriye, Tunus, \u00dcrd\u00fcn, L\u00fcbnan\u2019d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>F) DOLA\u015eIM BELGELER\u0130:<br>a) A.TR DOLA\u015eIM BELGELER\u0130<\/strong><br>T\u00fcrkiye ile AT aras\u0131nda Ortakl\u0131k Anla\u015fmas\u0131 ve bununla ilgili Katma Protokol uyar\u0131nca iki taraf aras\u0131nda kurulan G\u00fcmr\u00fck Birli\u011finde, kar\u015f\u0131l\u0131kl\u0131 g\u00fcmr\u00fck vergisi tavizlerinden yararlanma \u201cMallar\u0131n Serbest Dola\u015f\u0131m\u0131\u201d ilkesi baz\u0131nda ger\u00e7ekle\u015fmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A.TR DOLA\u015eIM BELGES\u0130 HANG\u0130 \u00dcR\u00dcNLER \u0130\u00c7\u0130N D\u00dcZENLEN\u0130R?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00fcrkiye veya Toplulukta serbest dola\u015f\u0131mda bulunan e\u015fyan\u0131n Katma Protokol\u2019de \u00f6ng\u00f6r\u00fclen tercihli rejimden yararlanabilmesini sa\u011flamak \u00fczere, ATR Dola\u015f\u0131m Belgesi d\u00fczenlenmesi gerekmektedir.<\/li><li>A\u015fa\u011f\u0131da hangi mallar\u0131n AT ve T\u00fcrkiye\u2019de serbest dola\u015f\u0131m durumunda bulunaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r;<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\"><li>T\u00fcrkiye ve Topluluk men\u015feli olan \u00fcr\u00fcnler,<\/li><li>\u00dc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli olup T\u00fcrkiye ya da Toplulukta ithal i\u015flemleri tamamlanm\u0131\u015f, gerekli g\u00fcmr\u00fck vergisi, e\u015f etkili vergi ve resimleri tahsil edilmi\u015f, bu vergi ve resimleri tam veya k\u0131smi bir iadeden yararlanmam\u0131\u015f e\u015fyalar serbest dola\u015f\u0131mda say\u0131l\u0131rlar.<\/li><li>\u0130\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcnlerin AT\u2019na ihracat\u0131 esnas\u0131nda, bu \u00fcr\u00fcnlerin \u00fcretiminde kullan\u0131lan \u00fc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli \u00fcr\u00fcnler i\u00e7in, Ortak G\u00fcmr\u00fck Tarifesinde \u00f6ng\u00f6r\u00fclen vergilerin, ilgili \u00e7\u0131k\u0131\u015f g\u00fcmr\u00fc\u011f\u00fcne yat\u0131r\u0131lmas\u0131 ve ihracat\u00e7\u0131 \u00fclke taraf\u0131ndan A.TR Dola\u015f\u0131m Belgesi d\u00fczenlenmesi durumunda, s\u00f6zkonusu i\u015flenmi\u015f \u00fcr\u00fcnler, Katma Protokol h\u00fck\u00fcmleri uyar\u0131nca, tercihli sistemden yararlanabilmektedir. Katma Protokol\u2019\u00fcn 2nci maddesinde de, hangi mallar\u0131n serbest dola\u015f\u0131ma tabi olaca\u011f\u0131 belirtilmi\u015ftir.<\/li><li>T\u00fcrkiye ve Topluluk men\u015feli \u00fcr\u00fcnlerin, T\u00fcrkiye ve Topluluk \u00fclkelerine ihracat\u0131 esnas\u0131nda, bu \u00fcr\u00fcnlerin \u00fcretiminde kullan\u0131lan ve T\u00fcrkiye ve Toplulukta serbest dola\u015f\u0131mda olmayan \u00fc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli mallar i\u00e7in Ortak G\u00fcmr\u00fck Tarifesinde \u00f6ng\u00f6r\u00fclen verginin \u201cFark Giderici Vergi\u201d ad\u0131 alt\u0131nda ihracat\u00e7\u0131 \u00fclke taraf\u0131ndan tahsil edilmesi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>A.TR DOLA\u015eIM BELGES\u0130 HANG\u0130 \u00dcLKELERE D\u00dcZENLEN\u0130R?<\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">1- Almanya 13- Avusturya<br>2- Fransa 14- Finlandiya<br>3- \u0130talya 15- \u0130sve\u00e7<br>4- Bel\u00e7ika 16- Polonya<br>5- L\u00fcksemburg 17- \u00c7ek Cumhuriyeti<br>6- Hollanda 18- Macaristan<br>7- Danimarka 19- Estonya<br>8- \u0130rlanda 20- Slovenya<br>9- \u0130ngiltere 21- Letonya<br>10- Yunanistan 22- Slovakya<br>11- Portekiz 23- Litvanya<br>12- \u0130spanya 24- Malta<br>25- G\u00fcneyK\u0131br\u0131s (bu \u00fclke taraf\u0131m\u0131zdan tan\u0131nmamaktad\u0131r bu \u00fclkeye ihracat yap\u0131lmamaktad\u0131r.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>b) EUR.1 DOLASIM SERT\u0130F\u0130KASI<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcrkiye ile AKT\u00c7 (Avrupa K\u00f6m\u00fcr \u00c7elik Toplulu\u011fu) \u00fclkeleri Men\u015feli \u00dcr\u00fcnlerin Anla\u015fma h\u00fck\u00fcmlerinden yararlanabilmesini sa\u011flamak \u00fczere ihracat\u00e7\u0131 \u00fclke g\u00fcmr\u00fck idareleri veya bu idarelerce yetkili k\u0131l\u0131nan kurulu\u015flarca usul\u00fcne uygun olarak d\u00fczenlenip g\u00fcmr\u00fck idarelerince vize edilen men\u015fe sertifikas\u0131d\u0131r. Serbest ticaret anla\u015fmalar\u0131 kapsam\u0131nda, taraf \u00fclkeler men\u015feli \u00fcr\u00fcnlerin tavizlerden yararlanmalar\u0131n\u0131 sa\u011flayan bir belgedir. EFTA \u00fclkeleri ile Serbest Ticaret Anla\u015fmas\u0131 yapt\u0131\u011f\u0131m\u0131z \u00fclkelerle ticarette kullan\u0131lmaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A. D\u00fczenlendi\u011fi \u00dclkeler<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Bulgaristan EFTA \u00dclkeleri:<\/li><li>Bosna-Hersek \u2013 \u0130svi\u00e7re (Lihtenstayn Prensli\u011fi dahil)<\/li><li>\u0130srail \u2013 \u0130zlanda<\/li><li>Makedonya \u2013 Norve\u00e7<\/li><li>Romanya<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A\u015fa\u011f\u0131daki listelerde yer verilen \u00fclkeler ile de Serbest Ticaret Anla\u015fmalar\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesi i\u00e7in \u00e7al\u0131\u015fmalar s\u00fcrd\u00fcr\u00fclmektedir:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00fczakere A\u015famas\u0131nda Olan Anla\u015fmalar<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Fas<\/li><li>Filistin<\/li><li>M\u0131s\u0131r<\/li><li>Tunus<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Haz\u0131rl\u0131k A\u015famas\u0131nda Olan Anla\u015fmalar<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00dcrd\u00fcn<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>c) FORM A (\u00d6ZEL MENSE SAHADETNAMES\u0130)<\/strong><br>Genelle\u015ftirilmi\u015f Preferanslar Sistemi (GPS) \u00e7er\u00e7evesinde, a\u015fa\u011f\u0131daki listede yer verilen \u00fclkelerin T\u00fcrkiye\u2019ye tek tara\u015f\u0131 olarak uygulad\u0131\u011f\u0131 Tavizli G\u00fcmr\u00fck Vergisi oranlar\u0131ndan yararlan\u0131labilmesi i\u00e7in Form A (\u00d6zel Mense \u015eahadetnamesi) d\u00fczenlenmesi gerekmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A. D\u00fczenlendi\u011fi \u00dclkeler<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Beyaz Rusya (Belarus)<\/li><li>Japonya<\/li><li>Kanada<\/li><li>Rusya Federasyonu<\/li><li>Ukrayna<\/li><li>Yeni Zelanda<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Avustralya\u2019n\u0131n da GPS uygulamakta olmas\u0131na kars\u0131n, sistemden yararlan\u0131lmas\u0131 i\u00e7in Form A d\u00fczenlenmesine gerek bulunmamaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>d) MEN\u015eE \u015eAHADETNAMES\u0130 (The Certificate of Origin)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Men\u015fe \u015eahadetnamesi, ihra\u00e7 edilecek mal\u0131n men\u015feini yani \u00fcretildi\u011fi yeri, hangi \u00fclkeye ait oldu\u011funu g\u00f6steren belgedir. \u0130hracat\u00e7\u0131 taraf\u0131ndan ithalat\u00e7\u0131 \u00fclkenin belirledi\u011fi \u015fekilde haz\u0131rlan\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Men\u015fe \u015eahadetnamesi, ihracat\u00e7\u0131 taraf\u0131ndan haz\u0131rland\u0131ktan sonra ihracat\u00e7\u0131n\u0131n ba\u011fl\u0131 bulundu\u011fu ticaret odas\u0131 taraf\u0131ndan onaylan\u0131r. \u0130thalat\u0131n yap\u0131laca\u011f\u0131 \u00fclkenin el\u00e7ilik veya konsoloslu\u011funca onayland\u0131\u011f\u0131 da olur. \u015eayet ithalat\u00e7\u0131 \u00fclkenin, ihracat\u00e7\u0131n\u0131n \u00fclkesinde temsilcili\u011fi yoksa ithalat\u00e7\u0131 \u00fclkenin onaylayacak makam\u0131na g\u00f6nderilmesi gerekir. Macaristan, Arnavutluk, Polonya, Suriye, Uzak Do\u011fu \u00fclkeleri Men\u015fe \u015eahadetnamesi istemektedir. Genelle\u015ftirilmi\u015f Preferanslar Sisteminin sa\u011flad\u0131\u011f\u0131 tavizli g\u00fcmr\u00fck oranlar\u0131ndan yararlan\u0131lmas\u0131 i\u00e7in preferans tan\u0131yan \u00fclkelere yap\u0131lacak ihracatta \u00f6zel bir men\u015fe \u015fahadetnamesi (Form A) d\u00fczenlenmesi gerekmektedir. \u00dclkemiz bu sistem \u00e7er\u00e7evesinde ABD, Avustralya, Kanada, Japonya, Yeni Zelanda, Rusya Federasyonu preferanslar\u0131ndan yararlanmaktad\u0131r. ABD\u2019ye ihracatta (Form A) \u015fart\u0131 aranmamakta olup; ihracat\u00e7\u0131 veya ABD\u2019deki ithalat\u00e7\u0131n\u0131n \u00fcr\u00fcn\u00fcn teslim evrak\u0131n\u0131n \u00fcst\u00fcndeki tan\u0131mlay\u0131c\u0131 Harmonize Sistem, G\u00fcmr\u00fck Tarife \u0130statistik Pozisyon numaras\u0131n\u0131n \u00f6n\u00fcne \u201cA\u201d i\u015fareti koymak sureti ile g\u00fcmr\u00fckten muaf uygulama talep etmesi yeterli olmaktad\u0131r. Avustralya\u2019n\u0131n da GPS uygulamakta olmas\u0131na kar\u015f\u0131n, sistemden yararlan\u0131lmas\u0131 i\u00e7in Form A d\u00fczenlenmesine gerek bulunmamaktad\u0131r.1 Ocak 2002 tarihinden itibaren T\u00fcrkiye G\u00fcmr\u00fck Birli\u011fi kapsam\u0131nda \u201cGSP\u201d veren \u00fclke konumuna gelmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>e) \u00c7EK\u0130 L\u0130STES\u0130 (The Packing List)<br><\/strong>Koli listesi faturay\u0131 tamamlay\u0131c\u0131 nitelikte bir belgedir. Aynen faturada oldu\u011fu gibi koli listesi de m\u00fcmk\u00fcn oldu\u011funca kapsaml\u0131 olmal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Koli listesi;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 \u0130hra\u00e7 konusu \u00fcr\u00fcnlerin ambalaj\u0131, her bir kutu, balya veya \u00e7uval\u0131n i\u00e7inde neler oldu\u011fu ve y\u00fcklemeye konu her bir kolinin boyutlar\u0131 ve a\u011f\u0131rl\u0131\u011f\u0131 gibi hususlarda detayl\u0131 bilgileri i\u00e7erir.<br>\u2022 Ta\u015f\u0131y\u0131c\u0131 a\u00e7\u0131s\u0131ndan y\u00fcklemenin nas\u0131l yap\u0131laca\u011f\u0131na karar verilece\u011fi a\u015famada \u00f6nemli bilgiler sa\u011flar.<br>\u2022 Hasar durumunda, Sigorta \u015firketlerince aranan \u00f6nemli bir belgedir.<br>\u2022 Koli listesi, mal\u0131n say\u0131m\u0131, teslimi ve koliyi a\u00e7madan i\u00e7indeki mal\u0131n bilinmesine olanak sa\u011flad\u0131\u011f\u0131ndan g\u00fcmr\u00fck kontrol\u00fcnde \u00f6nemli faydalar sa\u011flar. G\u00fcmr\u00fck yetkililerince inceleme a\u015famas\u0131nda, m\u00fc\u015fteri i\u00e7in de y\u00fck\u00fcn i\u00e7eri\u011fini tespit etmek a\u00e7\u0131s\u0131ndan gerekli bir belgedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130hra\u00e7 konusu y\u00fckleme, standart bir ambalaj i\u00e7erisinde tek bir \u00fcr\u00fcn\u00fc i\u00e7eriyorsa, fatura \u00fczerinde paketleme bilgilerinin verilmesi yeterli olabilir. Ancak genelde kural, mali konularla ilgili bilgilerin ve paketleme bilgilerinin ayr\u0131 ayr\u0131 verilmesi, mali bilgilerin fatura \u00fczerinde, koli listesinin ise ayr\u0131 bir belge olarak haz\u0131rlanmas\u0131n\u0131n daha faydal\u0131 olaca\u011f\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>f) Y\u00dcKLEME NOTASI [TAL\u0130MATI]<br><\/strong>Y\u00fckleme talimat\u0131 veya notas\u0131; ihracata haz\u0131r olan mallar\u0131n\u0131z\u0131n, ta\u015f\u0131ma \u015feklini belirledikten sonra, nakliyeciye veya forwarder \u015firketlerine y\u00fckleme i\u015flemlerini ba\u015flatan bir belgedir.<br>Her ne kadar resmi bir evrak olmasa da bir\u00e7ok konuda ihracat\u00e7\u0131 ile nakliyeci aras\u0131nda \u00f6nemli bilgiler i\u00e7ermektedir. Genel olarak bak\u0131ld\u0131\u011f\u0131nda mal\u0131n fiyat\u0131 d\u0131\u015f\u0131nda her t\u00fcrl\u00fc bilgiyi i\u00e7ermektedir. G\u00f6nderici \/ \u0130hracat\u00e7\u0131, Al\u0131c\u0131, mal\u0131n b\u0131rak\u0131laca\u011f\u0131 yer, mallar\u0131n\u0131z\u0131n T\u00fcrk\u00e7e ve istenen yabanc\u0131 dilde beyan\u0131, kap t\u00fcr\u00fc, a\u011f\u0131rl\u0131klar\u0131 vb. bilgilerdir. Yani \u00c7eki listenizle, faturan\u0131z\u0131n kar\u0131\u015f\u0131m\u0131 bir bilgilendirme formudur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>g) S\u0130GORTA BELGES\u0130 (The Insurance Certificate)<br><\/strong>CIF veya CIP teslim \u015fekline g\u00f6re yap\u0131lan ihracatta s\u00f6z konusu olmaktad\u0131r. \u0130thalat\u00e7\u0131n\u0131n verdi\u011fi bilgiler ve talimat do\u011frultusunda ve ithalat\u00e7\u0131 hesab\u0131na ihracat\u00e7\u0131 taraf\u0131ndan yapt\u0131r\u0131lmaktad\u0131r. Mal\u0131n sat\u0131c\u0131 taraf\u0131ndan al\u0131c\u0131ya sevki s\u00fcrecindeki ta\u015f\u0131ma risklerini kapsar. Sigorta belgeleri mal\u0131n istenilen riskler kapsam\u0131nda sigorta edildi\u011fini kan\u0131tlar. Sigorta belgelerinin en yayg\u0131n\u0131 Sigorta Poli\u00e7esi\u2019dir. Bu belge sigorta edilen ile sigorta eden aras\u0131nda yap\u0131lan bir s\u00f6zle\u015fme olup tara\u015far\u0131n hak ve sorumluluklar\u0131n\u0131 g\u00f6sterir. Sigortadan yararlanacak olan ki\u015finin ad\u0131na, emrine ya da hamiline d\u00fczenlenir. Sigorta kapsam\u0131ndaki haklar ciro yolu ile ba\u015fkas\u0131na devredilebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">UCP-500\u2019\u00fcn 34. Maddesinin \u201cf \u201cf\u0131rkas\u0131na g\u00f6re sigorta belgesinin kapsamas\u0131 gereken minimum sigorta de\u011feri mallar\u0131n CIF bedeli (ismi belirtilen var\u0131\u015f liman\u0131na kadar mal bedeli+sigorta+navlun) veya CIP bedeli (ismi belirtilen var\u0131\u015f yerine kadar ta\u015f\u0131ma \u00fccreti ve sigorta \u00f6denmi\u015f) art\u0131 %10\u2019dur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>h) TA\u015eIMA BELGES\u0130 (KON\u015e\u0130MENTO) (The Carrier\u2019s Decleration\/ Consignment note)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ta\u015f\u0131ma Belgesi veya kon\u015fimento; ihracat\u00e7\u0131 ile mallar\u0131 belli bir noktadan di\u011ferine ta\u015f\u0131yacak olan ta\u015f\u0131y\u0131c\u0131 aras\u0131nda yap\u0131lan s\u00f6zle\u015fmedir. Genellikle standart formatlara sahip olan ta\u015f\u0131ma belgesi ta\u015f\u0131y\u0131c\u0131 veya nakliye arac\u0131s\u0131 taraf\u0131ndan ihracat\u00e7\u0131ya gerekli detaylar sorularak haz\u0131rlan\u0131r. \u0130hracat\u00e7\u0131ya hangi t\u00fcr nakliye ile mallar\u0131n\u0131 ta\u015f\u0131tmak istedi\u011fi, mallar\u0131n de\u011feri, a\u011f\u0131rl\u0131\u011f\u0131, hacmi ve evraklar i\u00e7in gerekli di\u011fer detaylar ve herhangi bir aksakl\u0131k durumunda \u00f6demeyi kimin yapaca\u011f\u0131 gibi hususlarda bilgi istenir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ta\u015f\u0131ma belgesi, nakliye t\u00fcr\u00fcne ve nakliyeciden nakliyeciye de\u011fi\u015febilir. Nakliyeye konu olan mallar\u0131 ta\u015f\u0131yan ile ta\u015f\u0131tan aras\u0131nda yap\u0131lan bir ta\u015f\u0131ma s\u00f6zle\u015fmesi, mallar\u0131n ta\u015f\u0131yan taraf\u0131ndan teslim al\u0131nd\u0131\u011f\u0131n\u0131 g\u00f6steren bir makbuz olup, baz\u0131 \u015fartlar alt\u0131nda k\u0131ymetli evrak niteli\u011findedir. Ta\u015f\u0131ma belgelerinin t\u00fcm\u00fc makbuz \u00f6zelli\u011finde olmakla beraber, bu belgelerin baz\u0131lar\u0131 s\u00f6zle\u015fme veya k\u0131ymetli evrak niteli\u011fi ta\u015f\u0131mayabilirler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kon\u015fimentolar teslim \u015fekillerine g\u00f6re:<br>a-) Nama yaz\u0131l\u0131 kon\u015fimento,<br>b-) Emre yaz\u0131l\u0131 kon\u015fimento,<br>c-) Hamiline yaz\u0131l\u0131 kon\u015fimento,<br>d-) Tesell\u00fcm kon\u015fimentosu,<br>e-) Y\u00fckleme kon\u015fimentosu olabilir.<br>Ayr\u0131ca; 1-) Deniz kon\u015fimentosu 2-) \u00d6zellikli kon\u015fimentolar 3-) Di\u011fer ta\u015f\u0131ma belgeleri olarak \u00fc\u00e7 s\u0131n\u0131fta grupland\u0131r\u0131lmaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6zellikli kon\u015fimento t\u00fcrleri: tek kon\u015fimento(trough B\/L), kombine nakliyat kon\u015fimentosu(combined transport B\/L), konteyner kon\u015fimentosu, d\u00fczg\u00fcn hat kon\u015fimentosu, k\u0131sa kon\u015fimento, tanker kon\u015fimentosu, ciro edilemez kon\u015fimento, navlun s\u00f6zle\u015fmesine dayal\u0131 kon\u015fimento, kaptan makbuzudur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Di\u011fer ta\u015f\u0131ma belgeler ise; havayolu kon\u015fimentosu, demiryolu hamule senedi, karayolu ta\u015f\u0131ma senedi (CMR belgesi), nakliyeci makbuzlar\u0131, F\u0130ATA tesell\u00fcm belgeleri, posta makbuzudur.<br><strong>CMR KARAYOLU TA\u015eIMA BELGES\u0130 (CMR INTERNAT\u0130ONAL CONS\u0130GNMENT NOTE \/ CMR ROAR WAYB\u0130LL)<br><\/strong>Uluslararas\u0131 nitelikteki CMR (Convention Marchandises Routiers) anla\u015fmas\u0131n\u0131n h\u00fck\u00fcmlerini kabul eden \u00fclkelerce kullan\u0131lan bir karayolu ta\u015f\u0131ma belgesidir ve ta\u015f\u0131man\u0131n CMR h\u00fck\u00fcmlerine g\u00f6re yap\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6sterir. Navlun komisyoncusu veya ta\u015f\u0131mac\u0131l\u0131k \u015firketi taraf\u0131ndan al\u0131c\u0131n\u0131n ad\u0131na d\u00fczenlenir. Mallar\u0131n belirtilen \u015fartlarla ta\u015f\u0131nmak \u00fczere, iyi durumda teslim al\u0131nd\u0131\u011f\u0131n\u0131 ve ta\u015f\u0131ma s\u00f6zle\u015fmesinin yap\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6steren hukuki bir delildir. Mallar\u0131n m\u00fclkiyetini temsil etmedi\u011finden ciro edilemez. \u00dc\u00e7 orijinal n\u00fcsha olarak d\u00fczenlenir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Birincisi y\u00fckletene verilir, ikincisi mallara e\u015flik eder, \u00fc\u00e7\u00fcnc\u00fcs\u00fc de ta\u015f\u0131mac\u0131da kal\u0131r. Y\u00fckleten, mallar yolda iken ta\u015f\u0131mac\u0131ya talimat vererek ta\u015f\u0131may\u0131 durdurma, teslim yerini de\u011fi\u015ftirme veya mallar\u0131n belgede ismi yaz\u0131l\u0131 al\u0131c\u0131dan ba\u015fka bir sahsa teslimini isteme hakk\u0131na sahiptir. Bu hak belgenin ikinci orijinal inin belgede ad\u0131 yaz\u0131l\u0131 al\u0131c\u0131ya verilmesi \u00fczerine h\u00fck\u00fcmden d\u00fc\u015fer. An\u0131lan, hakk\u0131n\u0131 kullanmak istedi\u011finde y\u00fckleten belgenin birinci orijinal ini ta\u015f\u0131mac\u0131ya ibraz etmelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu durumda yeni talimat belgeye kaydedilir. y\u00fckleten ayn\u0131 zamanda ta\u015f\u0131mac\u0131ya garanti vermelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CMR\u2019da a\u015fa\u011f\u0131da yaz\u0131l\u0131 bilgiler bulunur:<br><\/strong>a) Al\u0131c\u0131n\u0131n ad\u0131, soyad\u0131 veya ticaret unvan\u0131 ve adresi, e\u015fyan\u0131n g\u00f6nderildi\u011fi yer ve ta\u015f\u0131ma senedinin emre yaz\u0131l\u0131 olmas\u0131 isteniyorsa emrine \u015ferhi,<br>b) Ta\u015f\u0131nacak e\u015fyan\u0131n cinsi, a\u011f\u0131rl\u0131\u011f\u0131 veya adedi, paket halinde iseler paketlere yaz\u0131l\u0131 numaralar\u0131 ve i\u015faretleri ve ambalaj\u0131n \u015fekli ve niteli\u011fi,<br>c) G\u00f6nderenin ad\u0131, soyad\u0131 veya ticaret unvan\u0131 ve adresi,<br>d) Ta\u015f\u0131y\u0131c\u0131n\u0131n ad\u0131, soyad\u0131 veya ticaret unvan\u0131 ve adresi,<br>e) Ta\u015f\u0131ma \u00fccreti ve \u00fccret \u00f6denmi\u015f ise bu husus,<br>f) Ta\u015f\u0131man\u0131n yap\u0131laca\u011f\u0131 m\u00fcddet,<br>g) Taraflar aras\u0131nda kararla\u015ft\u0131r\u0131lan di\u011fer hususlar.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DI\u015e T\u0130CARETTE KULLANILAN BELGELERA) G\u00dcMR\u00dcK BEYANNAMES\u0130 (CUSTOMS DECLARAT\u0130ON FORM)\u0130hracatta g\u00fcmr\u00fck mevzuat\u0131 uyar\u0131nca doldurularak ilgili ihracat\u00e7\u0131 birli\u011fi taraf\u0131ndan onaylanmas\u0131ndan sonra g\u00fcmr\u00fck idaresine sunulan belgedir. G\u00fcmr\u00fck Birli\u011fi\u2019ne girildikten sonra mevzuat\u0131n ve belgelerin uyumla\u015ft\u0131r\u0131lmas\u0131 \u00e7er\u00e7evesinde \u201cTek Tip G\u00fcmr\u00fck Beyannamesi\u201d kullan\u0131m\u0131 getirilmi\u015ftir. \u2022 G\u00fcmr\u00fck Beyannamesi do\u011frudan do\u011fruya mal sahipleri ile kanuni m\u00fcmessilleri veya vekilleri taraf\u0131ndan d\u00fczenlenmektedir.\u2022 G\u00fcmr\u00fck beyannameleri \u00fczerinde [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1845,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,35],"tags":[],"class_list":["post-1844","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dis-ticaret","category-finans"],"_links":{"self":[{"href":"http:\/\/www.ahmetcemaliadir.com\/tr\/wp-json\/wp\/v2\/posts\/1844","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.ahmetcemaliadir.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.ahmetcemaliadir.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.ahmetcemaliadir.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/www.ahmetcemaliadir.com\/tr\/wp-json\/wp\/v2\/comments?post=1844"}],"version-history":[{"count":1,"href":"http:\/\/www.ahmetcemaliadir.com\/tr\/wp-json\/wp\/v2\/posts\/1844\/revisions"}],"predecessor-version":[{"id":1846,"href":"http:\/\/www.ahmetcemaliadir.com\/tr\/wp-json\/wp\/v2\/posts\/1844\/revisions\/1846"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.ahmetcemaliadir.com\/tr\/wp-json\/wp\/v2\/media\/1845"}],"wp:attachment":[{"href":"http:\/\/www.ahmetcemaliadir.com\/tr\/wp-json\/wp\/v2\/media?parent=1844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.ahmetcemaliadir.com\/tr\/wp-json\/wp\/v2\/categories?post=1844"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.ahmetcemaliadir.com\/tr\/wp-json\/wp\/v2\/tags?post=1844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}