Uluslararası ticarette risk yönetimi bağlamında Incoterms® 2020 kuralları üzerine bir değerlendirme

Yıl 2021, Cilt: 23 Sayı: 2, 209 - 224, 01.12.2021

Gülçin Polat

https://doi.org/10.33707/akuiibfd.935602

Öz

Milletlerarası Ticaret Odası tarafından uluslararası ticarette alıcı ve satıcının taşıma, teslim ve sigortaya ilişkin sorumluluklarını kurala bağlayarak ticareti kolaylaştırmak üzere geliştirilmiş olan Incoterms® kuralları yaygın olarak kullanılmaktadır. İlk olarak uygulamaya konulduğu 1936 yılından bu yana değişen koşullar ve ihtiyaçlar doğrultusunda müteaddit defalar yenilenmiş olan bu kuralların son versiyonu, Incoterms® 2020 olarak 1 Ocak 2020 tarihinde yürürlüğe girmiş bulunmaktadır. Dış ticaret firmaları üzerine yapılan çalışmalar, bu firmaların söz konusu kurallar ile belirlenmiş olan hak, görev, yükümlülük ve sorumluluklara ilişkin tam bilgiye sahip olmadıklarını, doğru teslim şeklinin seçilmemesinden kaynaklanan sorunlarla karşılaşabildiklerini göstermektedir. Bu çalışmanın amacı uluslararası ticaret için büyük önem taşıyan ve uluslararası satış sözleşmelerinin bir parçası olan Incoterms® kurallarına ilişkin bilgiyi derinleştirmek, kuralların taraflara getirdiği sorumlulukları ve riskleri analiz ederek en uygun teslim şeklinin seçilmesi ve seçilen teslim şeklinin ortaya çıkardığı risklerin yönetilmesi konusunda yol göstermektir.

Anahtar Kelimeler

Incoterms® 2020, Teslim Şekilleri, Uluslararası Ticaret, Risk.

An evaluation on Incoterms® 2020 in the context of risk management in international trade

Öz

The Incoterms® rules, which have been developed by the International Chamber of Commerce (ICC) to facilitate trade by regulating the responsibilities of the buyer and seller regarding transportation, delivery, and insurance, are widely used. These rules were established initially by the ICC in 1936, and they were revised several times in line with the changing international commercial practice and needs. The last version of the rules entered into force on January 1, 2020, as Incoterms® 2020. Studies on foreign trade companies indicate that these companies might have difficulties choosing the right Incoterms® rules due to the lack of knowledge and understanding of the rules, and they might encounter problems arising from choosing inappropriate rules. The purpose of this study is to deepen the knowledge about these rules, which are integral components of international sales contracts, to analyze the responsibilities and risks created by the selected rules for sellers and buyers, to provide a guideline for the parties on the selection of the most appropriate rule and management of the risks.

Anahtar Kelimeler

Incoterms®2020, Terms of Delivery, International Trade, Risk.

Kaynakça

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