Akreditif, ithalat\u00e7\u0131n\u0131n talebi \u00fczerine ithalat\u00e7\u0131n\u0131n bankas\u0131 taraf\u0131ndan, akreditif \u015fartlar\u0131nda belirtilen mallar\u0131n y\u00fcklendi\u011fini veya hizmetin yerine getirildi\u011fini g\u00f6steren vesaikin, belirlenen s\u00fcre i\u00e7inde ihracat\u00e7\u0131 taraf\u0131ndan ibraz\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda, bedelin \u00f6denece\u011fini taahh\u00fct eden \u015fartl\u0131 bir banka garantisidir.<\/p>\n\n\n\n
Uluslararas\u0131 ticarette ihracat\u00e7\u0131 ve ithalat\u00e7\u0131 birbirlerini \u00e7ok iyi tan\u0131mad\u0131\u011f\u0131ndan kar\u015f\u0131l\u0131kl\u0131 bir g\u00fcvensizlik ve risk s\u00f6z konusudur. \u0130hracat\u00e7\u0131, satt\u0131\u011f\u0131 mal\u0131n bedelini tahsil etmek isterken, al\u0131c\u0131 da s\u00f6zle\u015fmede tan\u0131mlanan mallar\u0131 zaman\u0131nda almak amac\u0131ndad\u0131r. Bu noktada akreditifler her iki tarafa da en y\u00fcksek d\u00fczeyde g\u00fcvence sa\u011flayan \u00f6deme t\u00fcr\u00fc olma \u00f6zelli\u011fini ta\u015f\u0131r. \u00c7\u00fcnk\u00fc al\u0131c\u0131 a\u00e7\u0131s\u0131ndan s\u00f6zle\u015fme \u015fartlar\u0131na uyulmas\u0131 halinde \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmakta, aksi takdirde \u00f6deme yap\u0131lmamaktad\u0131r. Sat\u0131c\u0131 a\u00e7\u0131s\u0131ndan ise akreditif \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015ftirilmesi halinde \u00f6deme banka taraf\u0131ndan garanti alt\u0131na al\u0131nm\u0131\u015f olmaktad\u0131r.<\/p>\n\n\n\n
\u0130thalat\u00e7\u0131n\u0131n talimat\u0131na istinaden a\u00e7\u0131lan bir akreditif ihracat\u00e7\u0131n\u0131n \u00fclkesindeki bir banka taraf\u0131ndan ihracat\u00e7\u0131ya ihbar edilecektir.<\/p>\n\n\n\n
Teyitli Akreditifler<\/strong><\/p>\n\n\n\n Amir bankalar\u0131n geri d\u00f6n\u00fclemez \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc baz\u0131 durumlarda ihracat\u00e7\u0131lar i\u00e7in yeterli olmayabilir ve ihracat\u00e7\u0131 kendi \u00fclkesindeki bir bankadan \u00f6demeyi taahh\u00fct etmesini isteyebilir. Taraf\u0131n\u0131za a\u00e7\u0131lacak akreditiflere bir banka taraf\u0131ndan teyit eklenmesini sa\u011flayarak \u00f6demeler i\u00e7in ekstra g\u00fcvenlik elde edebilirsiniz.<\/p>\n\n\n\n Al\u0131c\u0131 a\u00e7\u0131s\u0131ndan avantajlar\u0131 :<\/strong><\/p>\n\n\n\n \u2022 Banka akreditif \u015fartlar\u0131n\u0131 yerine getirmeyen ya da eksik ger\u00e7ekle\u015ftiren sat\u0131c\u0131ya \u00f6deme yapmad\u0131\u011f\u0131 i\u00e7in al\u0131c\u0131 g\u00fcvence alt\u0131nda olur. Sat\u0131c\u0131 a\u00e7\u0131s\u0131ndan avantajlar\u0131 :<\/strong><\/p>\n\n\n\n \u2022 Mal\u0131n sevk edilmesi ve vesaikin akreditif \u015fartlar\u0131na ve uluslararas\u0131 ticaret kurallar\u0131na uygun olarak haz\u0131rlanmas\u0131 durumunda; \u00f6demeyi akreditifi a\u00e7an banka kesin olarak taahh\u00fct etti\u011finden alacak garanti alt\u0131ndad\u0131r. Taraflar<\/strong><\/p>\n\n\n\n Lehdar \u2013 \u0130hracat\u00e7\u0131 \u2013 Sat\u0131c\u0131: Amir banka: Amir \u2013 \u0130thalat\u00e7\u0131 \u2013 Al\u0131c\u0131 : Teyit Bankas\u0131: G\u00f6revli Banka: \u0130hbar Bankas\u0131: \u00c7e\u015fitleri<\/strong><\/p>\n\n\n\n Vesaik \u0130braz\u0131nda \u00d6demeli Akreditif (By Payment L\/C) Vadeli Akreditifler (By Deferred Payment L\/C) Kabul Kredili Akreditifler (By Acceptance L\/C) \u0130\u015ftira Akreditifleri (By Negotiation L\/C) Kar\u0131\u015f\u0131k \u00d6demeli Akreditifler (By Mixed Payment L\/C) Rotatif\/D\u00f6ner Akreditifler (Revolving L\/C) Devredilebilir Akreditifler (Transferable L\/C) Kar\u015f\u0131l\u0131kl\u0131 Akreditifler (Back to Back L\/C) Pe\u015fin \u00d6demeli Akreditifler (Red Clause L\/C)
\u2022 Mallar\u0131n s\u00f6zle\u015fme \u015fartlar\u0131na uygun ve vadesinde y\u00fcklenmesini sa\u011flar. Aksi halde, sat\u0131c\u0131ya \u00f6deme yap\u0131lmaz.<\/p>\n\n\n\n
\u2022 Akreditifte belirlenen \u015fartlar\u0131 yerine getirdi\u011fi anda \u00f6deme yap\u0131ld\u0131\u011f\u0131 i\u00e7in sat\u0131c\u0131ya finansman kolayl\u0131\u011f\u0131 sa\u011flar.<\/p>\n\n\n\n
<\/strong>Akreditifin a\u00e7\u0131ld\u0131\u011f\u0131, akreditife konu olan mal\u0131n ya da hizmetin sat\u0131c\u0131s\u0131 konumundaki taraft\u0131r. Akreditif \u015fartlar\u0131na uygun vesaiki haz\u0131rlayarak bankas\u0131na ibraz etmekle y\u00fck\u00fcml\u00fcd\u00fcr. Uygun ibrazda bulunmaya lehdar akreditifin g\u00fcvencesinden faydalanamaz.<\/p>\n\n\n\n
<\/strong>Amirin talebi \u00fczerine veya kendi ad\u0131na bir akreditif a\u00e7an banka anlam\u0131na gelir. Amir banka akreditifi a\u00e7makla lehdara kar\u015f\u0131 d\u00f6n\u00fclemez bir \u00f6deme taahh\u00fcd\u00fcne girer<\/p>\n\n\n\n
<\/strong>Akreditifin a\u00e7\u0131lmas\u0131 i\u00e7in talepte bulunan taraft\u0131r. Akreditifin a\u00e7\u0131l\u0131\u015f\u0131yla ilgili t\u00fcm detaylar\u0131 amir bankaya iletir. Amirin ihtiyac\u0131 olan t\u00fcm bilgileri bankas\u0131na bir defada vermesi kendi yarar\u0131nad\u0131r, aksi takdirde akreditif a\u00e7\u0131ld\u0131ktan sonra yapaca\u011f\u0131 de\u011fi\u015fiklikler ihracat\u00e7\u0131n\u0131n kabul etmesine tabi olacakt\u0131r.<\/p>\n\n\n\n
<\/strong>Amir bankan\u0131n talebi veya verdi\u011fi yetki \u00fczerine akreditife teyidini ekleyen banka anlam\u0131na gelir. Teyit bankas\u0131n\u0131n bu yetkiyi kabul etmesi durumunda lehtara kar\u015f\u0131 amir banka gibi d\u00f6n\u00fclemez bir \u00f6deme taahh\u00fcd\u00fcne girer.<\/p>\n\n\n\n
<\/strong>Amir banka taraf\u0131ndan kendisine ibraz\u0131 kar\u015f\u0131lama yani uygun bir ibraz \u00fczerine \u00f6deme yapma yetkisi verilen bankad\u0131r. \u2018Available with any bank\u2019 olarak a\u00e7\u0131lan akreditiflerde g\u00f6revli banka herhangi bir bankad\u0131r. Teyit bankas\u0131n\u0131n aksine g\u00f6revli banka ibraz\u0131 kar\u015f\u0131lamakla y\u00fck\u00fcml\u00fc olmay\u0131p, ibraz\u0131 kar\u015f\u0131lad\u0131\u011f\u0131 durumda bunu amir banka veya varsa teyit bankas\u0131 ad\u0131na yapar.<\/p>\n\n\n\n
<\/strong>Lehtara akreditif a\u00e7\u0131l\u0131\u015f\u0131n\u0131 ihbar eden taraft\u0131r. Lehtarlar genellikle amir bankan\u0131n bulundu\u011fu \u00fclkeden farkl\u0131 bir \u00fclkede bulundu\u011fundan akreditifler ihbar bankas\u0131 kanal\u0131yla ihbar edilirler. \u0130hbar bankas\u0131n\u0131n akreditifin ger\u00e7ekli\u011fini tespit etmek d\u0131\u015f\u0131nda bir sorumlulu\u011fu yoktur.<\/p>\n\n\n\n
\u00d6demenin akreditif \u015fartlar\u0131na uygun vesaikin ibraz edilmesinin ard\u0131ndan yap\u0131ld\u0131\u011f\u0131 akreditiflerdir.<\/p>\n\n\n\n
<\/strong>Akreditifte istenen evraklar\u0131n amir banka, teyit bankas\u0131 ya da g\u00f6revli banka nezdinde uygun bulunmas\u0131n\u0131n ard\u0131ndan \u00f6demenin belirlenen bir vadede \u00f6denece\u011finin taahh\u00fct edildi\u011fi akreditiflerdir.<\/p>\n\n\n\n
<\/strong>Akreditifte istenen evraklar\u0131n ve poli\u00e7enin amir banka, teyit bankas\u0131 ya da g\u00f6revli banka nezdinde uygun bulunmas\u0131n\u0131n ard\u0131ndan \u00f6demenin poli\u00e7e vadesinde ger\u00e7ekle\u015ftirildi\u011fi akreditiflerdir.<\/p>\n\n\n\n
<\/strong>Akreditif alt\u0131nda ibraz edilen uygun vesaikin akreditifte kendisine i\u015ftira yetkisi verilmi\u015f bir taraf\u00e7a de\u011ferinin verilerek sat\u0131n al\u0131nmas\u0131d\u0131r.<\/p>\n\n\n\n
<\/strong>\u00d6demenin bir k\u0131sm\u0131n\u0131n ibraz kar\u015f\u0131l\u0131\u011f\u0131nda (sight) kalan k\u0131s\u0131mlar\u0131n\u0131n da pe\u015fin ya da vadeli olarak \u00f6denmesine imkan veren akreditif t\u00fcr\u00fcd\u00fcr.<\/p>\n\n\n\n
<\/strong>Al\u0131c\u0131 ve sat\u0131c\u0131n\u0131n uzun d\u00f6nemli bir ticari ili\u015fkisinin bulundu\u011fu ve s\u00fcrekli bir mal sevkiyat\u0131n\u0131n ger\u00e7ekle\u015fti\u011fi durumlarda tercih edilen bir akreditif t\u00fcr\u00fcd\u00fcr. Rotatif akreditifler yeni bir akreditif a\u00e7\u0131lmas\u0131 i\u00e7in bankaya ba\u015fvurulmaks\u0131z\u0131n, var olan akreditifin belirli \u015fartlar dahilinde kendili\u011finden yenilenmesine olanak sa\u011flayan akreditiflerdir.<\/p>\n\n\n\n
<\/strong>Genellikle lehtar\u0131n akreditife konu mal\u0131n \u00fcreticisi olmad\u0131\u011f\u0131 durumlarda tercih edilen ve lehtar taraf\u0131ndan akreditiften do\u011fan hak ve y\u00fck\u00fcml\u00fcl\u00fcklerin \u00fc\u00e7\u00fcnc\u00fc bir ki\u015fiye ya da ki\u015filere devredilmesine olanak sa\u011flayan akreditiflerdir.<\/p>\n\n\n\n
<\/strong>Sat\u0131c\u0131 kendi lehine a\u00e7\u0131lm\u0131\u015f olan bir akreditif \u00e7er\u00e7evesinde temin etmek zorunda oldu\u011fu mallar\u0131 ba\u015fka bir \u00fclkede bulunan as\u0131l sat\u0131c\u0131dan alarak akreditif amirine g\u00f6nderebilir. Orijinal akreditifin lehtar\u0131 taraf\u0131ndan as\u0131l sat\u0131c\u0131 lehine a\u00e7\u0131lan bu akreditife back to back akreditif denilmektedir.<\/p>\n\n\n\n
<\/strong>Bu t\u00fcr akreditifler genellikle sevkiyat \u00f6ncesinde sat\u0131c\u0131n\u0131n finansman ihtiyac\u0131n\u0131n kar\u015f\u0131lanmas\u0131 amac\u0131yla kullan\u0131l\u0131r. Akreditife konu mallar\u0131n imalat\u0131 i\u00e7in sat\u0131c\u0131, ihtiyac\u0131 olan bir k\u0131s\u0131m \u00f6demeyi al\u0131c\u0131dan avans niteli\u011finde talep edebilir, al\u0131c\u0131n\u0131n bu durumu kabul edip a\u00e7\u0131lacak akreditife bu tutar\u0131 \u015fart olarak koymas\u0131 pe\u015fin \u00f6demeli akreditif olarak adland\u0131r\u0131l\u0131r.
\u200b
Teminat Akreditifi (Standby L\/C)
<\/strong>Standby akreditifler daha ziyade uluslararas\u0131 m\u00fcteahhitlik i\u015flerinde kullan\u0131lan, bir \u00e7e\u015fit teminat mektubudur.Standby akreditifte, normal akreditif uygulamas\u0131n\u0131n aksine, belirli bir belgenin ibraz\u0131 halinde de\u011fil, hatal\u0131 ve olumsuz bir durumun ortaya \u00e7\u0131kmas\u0131 halinde \u00f6deme yap\u0131lmaktad\u0131r.<\/p>\n\n\n\n