{"id":1962,"date":"2023-09-19T11:51:02","date_gmt":"2023-09-19T08:51:02","guid":{"rendered":"http:\/\/karen1.online\/?p=1962"},"modified":"2025-10-09T14:47:23","modified_gmt":"2025-10-09T11:47:23","slug":"odeme-sekilleri","status":"publish","type":"post","link":"https:\/\/www.karengm.com\/?p=1962","title":{"rendered":"\u00d6deme \u015eekilleri"},"content":{"rendered":"\n

D\u0131\u015f Ticaret \u00d6demeleri<\/p>\n\n\n\n

D\u0131\u015f Ticarete Ait Uluslararas\u0131 \u00d6deme \u015eekilleri<\/h3>\n\n\n\n

Uluslararas\u0131 emtia ticareti uluslararas\u0131 \u00f6demelerin en b\u00fcy\u00fck b\u00f6l\u00fcm\u00fcn\u00fc te\u015fkil etmektedir. Uluslararas\u0131 ticarette sat\u0131lan mallar\u0131n bedelleri konvertibl d\u00f6vizlerle \u00f6denir. \u00d6demeler uluslararas\u0131 i\u015flem yapan bankalar arac\u0131l\u0131\u011f\u0131 ile yap\u0131l\u0131r. Mal bedelinin \u00f6denmesini sa\u011flayan \u00e7e\u015fitli uluslararas\u0131 \u00f6deme \u015fekilleri vard\u0131r.<\/p>\n\n\n\n

\u00d6deme \u015fekillerinin baz\u0131lar\u0131 daha \u00e7ok al\u0131c\u0131n\u0131n, baz\u0131lar\u0131 da daha \u00e7ok sat\u0131c\u0131n\u0131n yarar\u0131na oldu\u011funun mal bedelinin hangi \u00f6deme \u015fekline g\u00f6re \u00f6denece\u011fi taraflar aras\u0131nda yap\u0131lacak pazarl\u0131k ve var\u0131lacak anla\u015fma sonucunda belli olur.<\/p>\n\n\n\n

Genellikle mal bedeli \u00f6demesinin sevkiyattan sonra yap\u0131lmas\u0131 tercih edilir. Ancak sipari\u015f edilen mal\u0131n \u00fcretilmesi i\u00e7in gerekli finansman\u0131n olu\u015fturulmas\u0131 e\u011fer s\u00f6zle\u015fme h\u00fck\u00fcmleri i\u00e7inde yer al\u0131yorsa mal bedelinin bir k\u0131sm\u0131 veya tamam\u0131 sat\u0131c\u0131ya pe\u015fin \u00f6denir. Bu durumda sat\u0131c\u0131ya g\u00fcvenilmesi veya garanti sa\u011flanmas\u0131 gerekir.<\/p>\n\n\n\n

Sat\u0131c\u0131n\u0131n mallar sevkedilir edilmez \u00f6demenin yap\u0131laca\u011f\u0131ndan emin olmak istemesine kar\u015f\u0131 al\u0131c\u0131 da, sat\u0131\u015f s\u00f6zle\u015fmesinde kararla\u015ft\u0131r\u0131lan nitelikteki mal\u0131n belirlenen yerden s\u00fcresi i\u00e7inde sevk edilmesi ve mal\u0131n g\u00fcmr\u00fcklerden \u00e7ekilebilmesi i\u00e7in belirli vesaikin gerekli s\u00fcre i\u00e7inde ibraz edilmesi halinde sat\u0131c\u0131ya \u00f6demenin yap\u0131lmas\u0131n\u0131 arzular.<\/p>\n\n\n\n

Keza sat\u0131c\u0131, al\u0131c\u0131n\u0131n g\u00fcvenilir ve mali durumunun g\u00fc\u00e7l\u00fc olmas\u0131 kar\u015f\u0131s\u0131nda sat\u0131\u015f konusu mala ait \u00f6demenin sevkiyat yap\u0131ld\u0131ktan veya mal\u0131n var\u0131\u015f\u0131ndan sonra ibraz edece\u011fi sevk vesaiki mukabilinde yap\u0131lmas\u0131na veyahut vadeli bir poli\u00e7enin kabulu kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6demenin belli bir s\u00fcre sonra yap\u0131lmas\u0131na, ya da al\u0131c\u0131 taraf\u0131ndan mal sat\u0131ld\u0131ktan sonra \u00f6demeye r\u0131za g\u00f6sterebilir.<\/p>\n\n\n\n

Uluslararas\u0131 uygulamada kullan\u0131lan \u00e7e\u015fitli \u00f6deme sistemleri bu farkl\u0131 isteklerin ger\u00e7ekle\u015ftirilmesine olanak sa\u011flamaktad\u0131r.<\/p>\n\n\n\n

Mal bedelinin hangi d\u00f6vizle ve hangi \u00f6deme \u015fekline g\u00f6re \u00f6denece\u011fi taraflar\u0131n aralar\u0131nda yapt\u0131klar\u0131 sat\u0131\u015f s\u00f6zle\u015fmelerinde kararla\u015ft\u0131r\u0131l\u0131r.<\/p>\n\n\n\n

<\/a>PE\u015e\u0130N \u00d6DEME<\/p>\n\n\n\n

Al\u0131c\u0131n\u0131n, sat\u0131\u015f s\u00f6zle\u015fmesi konusu mallar\u0131 bedeli pe\u015fin olarak \u00f6dendi\u011finde kontrata uygun s\u00fcre ve bi\u00e7imde sevkedilmemesi halinde ilk talebinde \u00f6demenin yap\u0131ld\u0131\u011f\u0131 cins d\u00f6viz \u00fczerinden geri \u00f6denece\u011fine dair taahh\u00fcd\u00fc veya onun hesab\u0131na hareket eden yabanc\u0131 bir bankan\u0131n pe\u015fin \u00f6deme garantisi mukabilinde, mallar hen\u00fcz sevk edilmeden sipari\u015f konusu mal bedelinin sat\u0131c\u0131ya \u00f6dettirme \u015feklidir. Genellikle \u00f6zel sipari\u015f \u00fczerine \u00fcretilen mallar\u0131n sat\u0131\u015f\u0131nda kullan\u0131lmaktad\u0131r.<\/p>\n\n\n\n

Pe\u015fin \u00f6deme, en fazla ihracat\u00e7\u0131n\u0131n yarar\u0131na olan satt\u0131\u011f\u0131 mal\u0131n bedelinin hemen tahsilini sa\u011flayan ithalat\u00e7\u0131n\u0131n \u00f6dememe ihtimalini ortadan kald\u0131ran \u00f6deme \u015feklidir. Sat\u0131c\u0131n\u0131n sermayesini uzun s\u00fcre ba\u011fl\u0131 kalmaktan kurtar\u0131r.<\/p>\n\n\n\n

Baz\u0131 \u00fclkeler kambiyo rejimleriyle, d\u00f6vizlerin pe\u015fin olarak transferini ve ihracat\u0131n ger\u00e7ekle\u015fmemesi dolay\u0131s\u0131yla d\u00f6vizlerin geri iadesini \u00f6zel kay\u0131tlamalara tabi tutmu\u015ftur.<\/p>\n\n\n\n

<\/a>AKRED\u0130T\u0130F (LETTER OF CRED\u0130T)<\/p>\n\n\n\n

Tan\u0131m\u0131 ve \u00d6zellikleri<\/p>\n\n\n\n

Akreditif bir bankan\u0131n \u015farta ba\u011fl\u0131 \u00f6deme garantisi olarak tarif edilebilir.<\/p>\n\n\n\n

Akreditif bankan\u0131n \u00f6deme taahh\u00fcd\u00fc ile sat\u0131\u015f bedelinin \u00f6denmesini teminat alt\u0131na almas\u0131 ve finansman kolayl\u0131\u011f\u0131 sa\u011flamas\u0131 itibariyle en fazla ihracat\u00e7\u0131ya yararl\u0131 bir \u00f6deme \u015feklidir. Al\u0131c\u0131 ve sat\u0131c\u0131 aras\u0131nda \u00e7\u0131kma olas\u0131l\u0131\u011f\u0131 olan anla\u015fmazl\u0131klar\u0131 en aza indirmesi dolay\u0131s\u0131yle uluslararas\u0131 ticarette yayg\u0131n olarak kullan\u0131lmaktad\u0131r.<\/p>\n\n\n\n

Akreditif, al\u0131c\u0131n\u0131n bankas\u0131na verdi\u011fi talimata dayanarak o bankan\u0131n yabanc\u0131 \u00fclkedeki muhabiri arac\u0131l\u0131\u011f\u0131 ile lehdara, belirlenen vesaikin saptanan s\u00fcre i\u00e7inde ibraz\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda tarif edilen \u015fekilde \u00f6deme yap\u0131laca\u011f\u0131na dair verdi\u011fi yaz\u0131l\u0131 bir taahh\u00fctt\u00fcr.<\/p>\n\n\n\n

Akreditifte \u00f6deme mala veya hizmete de\u011fil sadece ibraz olunan vesaike istinaden yap\u0131ld\u0131\u011f\u0131ndan bu \u00f6deme \u015fekline Vesikal\u0131 Kredi (Documentary Credit) de denilmektedir.<\/p>\n\n\n\n

Akreditiflerde en az 4 taraf vard\u0131r:<\/p>\n\n\n\n

i. Amir (Applicant): \u0130thalat\u00e7\u0131 firma<\/p>\n\n\n\n

ii . Amir Banka (Issuing Bank): Akreditif a\u00e7an banka<\/p>\n\n\n\n

iii . Lehdar (Beneficiary): Sat\u0131c\u0131 firma<\/p>\n\n\n\n

iv. \u0130hbar\/Teyit eden banka<\/p>\n\n\n\n

(Advising\/Confirming Banks): Akreditifin a\u00e7\u0131ld\u0131\u011f\u0131n\u0131 lehtara ihbar\/teyit eden banka<\/p>\n\n\n\n

Akreditifde genellikle iki banka vard\u0131r. Akreditif k\u00fc\u015fat eden banka (Issuing Bank) al\u0131c\u0131n\u0131n bankas\u0131d\u0131r. \u0130kinci banka, sat\u0131c\u0131n\u0131n memleketindeki akreditifi ihbar eden (Advising Bank) bankad\u0131r. Bu banka sadece ihbarla y\u00fck\u00fcml\u00fc ise bu hususu akreditif ihbar ederken sat\u0131c\u0131ya bildirir. Ayr\u0131ca bu banka akreditifi teyit ile de y\u00fck\u00fcml\u00fc ise teyit eden banka (Confirming Bank) g\u00f6revini de yapar.<\/p>\n\n\n\n

Amirin talebi ve verdi\u011fi talimat \u00fczerine amir banka d\u00fczenledi\u011fi akreditif mektubunu lehdar\u0131n \u00fclkesinde bulunan muhabirine g\u00f6ndererek lehtara ihbar veya teyit etmesini talep eder.<\/p>\n\n\n\n

Amir banka taraf\u0131ndan d\u00fczenlenen akreditif k\u00fc\u015fat mektubu \u015fu bilgileri kapsar;<\/p>\n\n\n\n

– Akreditifin \u015fekli (D\u00f6n\u00fclebilir-D\u00f6n\u00fclemez)<\/p>\n\n\n\n

– Numaras\u0131<\/p>\n\n\n\n

– D\u00fczenlenme yeri ve tarihi<\/p>\n\n\n\n

– Ge\u00e7erlilik s\u00fcresinin sona erdi\u011fi tarih ve yer<\/p>\n\n\n\n

– Amirin ismi ve adresi<\/p>\n\n\n\n

– Lendar\u0131n ismi ve adresi<\/p>\n\n\n\n

– \u0130hbar bankas\u0131n\u0131n ismi ve adresi<\/p>\n\n\n\n

– Akreditifin d\u00f6viz tutar\u0131<\/p>\n\n\n\n

– Teslim \u015fekli<\/p>\n\n\n\n

– Akreditifin ibrazda \u00f6demeli veya vadeli poli\u00e7e kabull\u00fc veyahut vadeli \u00f6deme nevinden hagisi oldu\u011fu<\/p>\n\n\n\n

– K\u0131smi y\u00fckleme ve aktarmaya izin verilip verilmedi\u011fi<\/p>\n\n\n\n

– sevk yeri, sevkiyat\u0131n \u015fekli ve var\u0131\u015f yeri<\/p>\n\n\n\n

– Y\u00fckleme vadesi<\/p>\n\n\n\n

– Mallar\u0131n tan\u0131m\u0131<\/p>\n\n\n\n

– \u0130stenilen vesaik<\/p>\n\n\n\n

– Vadeli poli\u00e7e kabull\u00fc akreditiflerde istenilen poli\u00e7enin tarifi<\/p>\n\n\n\n

– \u0130lave \u015eartlar<\/p>\n\n\n\n

– Rambursman\u0131n \u015fekli<\/p>\n\n\n\n

– \u0130hbar\/teyit eden banka masraflar\u0131n\u0131n hangi tarafa ait oldu\u011fu<\/p>\n\n\n\n

– Vesaikin y\u00fckleme vesikas\u0131 tarihinden itibaren ibraz s\u00fcresi<\/p>\n\n\n\n

– Akreditifin teyitsiz veya teyitli oldu\u011fu<\/p>\n\n\n\n

– Akredetifin lehdara ihbar \u015fekli<\/p>\n\n\n\n

– Akreditifin “Vesikal\u0131 Krediler i\u00e7in Yeknesak Team\u00fcl ve Uygulamalar “(MTO’nun Yay\u0131n No. 500, 1993 de\u011fi\u015fikli\u011fi)’na tabi olarak d\u00fczenlendi\u011fine dair a\u00e7\u0131klama.<\/p>\n\n\n\n

Sat\u0131n al\u0131nan mallar\u0131n ithali i\u00e7in gerekli belgeler akreditifde ibraz edilecek vesaik kapsam\u0131nda belirtilir. Bu belgeler;<\/p>\n\n\n\n

– Ticari Belgeler<\/p>\n\n\n\n

– Resmi Belgeler<\/p>\n\n\n\n

– Ta\u015f\u0131ma Belgeleri<\/p>\n\n\n\n

– Sigorta Belgeleri<\/p>\n\n\n\n

– Finansman Belgeleridir.<\/p>\n\n\n\n

Sat\u0131c\u0131 taraf\u0131ndan, lehine a\u00e7\u0131lan akreditifin al\u0131c\u0131 ile yap\u0131lan sat\u0131\u015f s\u00f6zle\u015fmesine uygun oldu\u011fu g\u00f6r\u00fcld\u00fckten sonra mallar\u0131n sevkiyat\u0131 yap\u0131larak, akreditifte istenilen, uygun vesaik ihbar eden bankaya ibraz edilerek akreditifde \u00f6ng\u00f6r\u00fclen \u00f6deme metoduna ve rambursman \u015fekline g\u00f6re vesaik bedeli tahsil edilir.<\/p>\n\n\n\n

<\/a>Akreditifin Tabi Oldu\u011fu Uluslararas\u0131 Kurallar<\/p>\n\n\n\n

Akreditifin-Milletleraras\u0131 Ticaret Odas\u0131n\u0131n Yay\u0131n no. 500, 1993 de\u011fi\u015fikli\u011fi “Vesikal\u0131 Krediler \u0130\u00e7in Yeknesak Team\u00fcller ve Uygulamalar”a tabi olarak ve “Standartla\u015ft\u0131r\u0131lm\u0131\u015f Vesikal\u0131 Kredi Form\u00fclleri”ne uygun bir bi\u00e7imde tanzim edilmeleri gereklidir.<\/p>\n\n\n\n

<\/a>AKRED\u0130T\u0130F\u0130N \u00d6DEME METODUNA G\u00d6RE T\u00dcRLER\u0130<\/p>\n\n\n\n

\u0130brazda \u00d6demeli Akreditif (Sight Credit)<\/strong><\/p>\n\n\n\n

Uygun vesaik ibraz\u0131nda lehtara \u00f6deme yap\u0131lmas\u0131n\u0131 gerektiren ve uygulamada yayg\u0131n olarak kullan\u0131lan akreditif \u015fekli budur.<\/p>\n\n\n\n

Vadeli Poli\u00e7e \u0130le Kullan\u0131lan Akreditif (Acceptance Credit)<\/strong><\/p>\n\n\n\n

Akreditifte \u00f6ng\u00f6r\u00fclen uygun Vesaikin ibraz\u0131nda lehtar\u0131n amir banka veya muhabir banka \u00fczerine ke\u015fide edilecek belirlenen vadeli poli\u00e7enin kabul edilece\u011fini ve kabul edilen poli\u00e7enin (Draft) vadelerinde \u00f6denece\u011fini g\u00f6steren akreditif t\u00fcr\u00fcd\u00fcr: Kredili sat\u0131\u015flar\u0131n finansman\u0131na yarar.<\/p>\n\n\n\n

Akreditiflerde genellikle g\u00f6r\u00fcld\u00fckten veya kon\u015fimento tarihinden sonra \u00f6rne\u011fin: 90, 120, 180 g\u00fcn veya daha uzun vadeli poli\u00e7elerin teyit eden banka veya amir banka \u00fczerine ke\u015fide edilmeleri \u00f6ng\u00f6r\u00fcl\u00fcr. Muhatap banka akreditif vadesi i\u00e7inde ibraz olunan uygun vesaik \u00fczerine poli\u00e7eyi kabul eder. Sat\u0131c\u0131 dilerse poli\u00e7enin vadesine kadar bekleyip vadesinde poli\u00e7eyi muhatap bankaya ibraz ederek bedelini tahsil eder, ya da vadesinden \u00f6nce bankada veya a\u00e7\u0131k piyasada iskonto ettirebilir.<\/p>\n\n\n\n

Sat\u0131c\u0131 ile al\u0131c\u0131 aras\u0131nda yap\u0131lan anla\u015fmaya g\u00f6re banka kabul komisyonu ile iskonto faizi al\u0131c\u0131 veya sat\u0131c\u0131ya ait olabilir.<\/p>\n\n\n\n

Vadeli Akreditif (Deferred Payment Credit)<\/strong><\/p>\n\n\n\n

Akreditifin \u00f6ng\u00f6rd\u00fc\u011f\u00fc vesaikin ko\u015fullara uygun \u015fekilde ibraz edilmesi kar\u015f\u0131l\u0131\u011f\u0131nda, vesaik tutar\u0131n\u0131n akreditifte belirlenen bir s\u00fcre sonra lehdara \u00f6denece\u011fini taahh\u00fct eden bir akreditif t\u00fcr\u00fcd\u00fcr.<\/p>\n\n\n\n

Bu akreditif ithalat\u00e7\u0131ya sat\u0131n ald\u0131\u011f\u0131 mallar\u0131n g\u00fcmr\u00fc\u011fe gelmesinden veya ithalinden sonra bedelinin sat\u0131c\u0131ya \u00f6denmesini sa\u011flar.<\/p>\n\n\n\n

Bu itibarla akreditifte \u00f6deme tarihi, vesaikin ibraz veya y\u00fckleme vesikas\u0131 veyahut fatura tarihinden belli bir s\u00fcre \u00f6rne\u011fin vesaik ibraz\u0131ndan 15 g\u00fcn veya y\u00fckleme tarihinden 30 g\u00fcn sonra olarak belirlenir.<\/p>\n\n\n\n

<\/a>AKRED\u0130T\u0130F A\u00c7MA \u015eEK\u0130LLER\u0130<\/p>\n\n\n\n

Akreditif \u00fc\u00e7 \u015fekilde a\u00e7\u0131labilir:<\/p>\n\n\n\n

D\u00f6n\u00fclebilir Akreditif (Revocable Credit)<\/strong><\/p>\n\n\n\n

Bu \u015fekilde a\u00e7\u0131lan akreditif \u00f6nceden uyarma veya ihbar yap\u0131lmaks\u0131z\u0131n amirin istedi\u011fi an iptal veya tadil edilebilir. \u0130hbar eden banka taraf\u0131ndan tediye an\u0131na kadar akreditif amir taraf\u0131ndan iptal edilebilir. bu tip akreditif al\u0131c\u0131ya azami elastikiyet sa\u011flar. Sat\u0131c\u0131y\u0131 mal bedelini tahsil etmek problemi kar\u015f\u0131s\u0131nda b\u0131rak\u0131r. Bu nedenle d\u00f6n\u00fclebilir akreditif sat\u0131c\u0131n\u0131n al\u0131c\u0131ya tam olarak g\u00fcvendi\u011fi hallerde \u00e7ok az kullan\u0131l\u0131r.<\/p>\n\n\n\n

D\u00f6n\u00fclemez Teyitsiz Akreditif (Irrevocable, Unconfirmed Credit)<\/strong><\/p>\n\n\n\n

Bu akreditif, akreditif vadesinden \u00f6nce lehdar\u0131n r\u0131zas\u0131 olmaks\u0131z\u0131n tadil veya iptal edilemez.<\/p>\n\n\n\n

Akreditifin lehdar\u0131, belirtilen ko\u015fullara uygun vesaiki ihbar eden bankaya ibraz etti\u011finde vesaik bedelinin akreditifin \u00f6deme metoduna g\u00f6re kendisine \u00f6denece\u011fine dair akreditifi a\u00e7an bankan\u0131n kesin bir taahh\u00fcd\u00fcne sahiptir. Akreditif teyitsiz oldu\u011fundan ihbar eden bankan\u0131n \u00f6demenin yap\u0131lmas\u0131na il\u015fikin hi\u00e7bir sorumlulu\u011fu yoktur.<\/p>\n\n\n\n

D\u00f6n\u00fclemez Teyitli Akreditif (Irrevocable Confirmed Credit)<\/strong><\/p>\n\n\n\n

Sat\u0131c\u0131n\u0131n \u00fclkesindeki teyit bankas\u0131n\u0131n akreditife, amir bankan\u0131n talebi \u00fczerine onun \u00f6deme taahh\u00fcd\u00fcne ilaveten kendi taahh\u00fcd\u00fcn\u00fc ekledi\u011fi akreditif \u015feklidir.<\/p>\n\n\n\n

Sat\u0131c\u0131 b\u00f6ylece kendi r\u0131zas\u0131 olmadan tadil ve iptal edilemeyecek akreditif i\u00e7in vade dahilinde \u015fartlara uygun belgeleri ibraz etti\u011finde \u00fclkesindeki bankan\u0131n akreditifi teyit etmesi dolay\u0131s\u0131yle vesaik bedelinin kendisine \u00f6denece\u011fi konusunda kesin g\u00fcvence i\u00e7indedir.<\/p>\n\n\n\n

Bu akreditif teyit bankas\u0131n\u0131n alaca\u011f\u0131 y\u00fcksek teyit komisyonu dolay\u0131s\u0131yla d\u00f6n\u00fclemez teyitsiz akreditife nazaran pahal\u0131 bir akreditif \u015feklidir.<\/p>\n\n\n\n

<\/a>\u00d6ZELL\u0130KLER\u0130 OLAN AKRED\u0130T\u0130FLER<\/p>\n\n\n\n

Yukar\u0131da belirtilen akreditifler ilave edilen baz\u0131 terim ve s\u00f6zc\u00fcklerle \u00f6zel anlam ifade eden bir akreditif \u015fekli olu\u015ftururlar. Bu akreditifler \u00f6reme metotlar\u0131n\u0131n ve a\u00e7\u0131lma \u015fekillerinin usul ve kurallar\u0131n\u0131n yan\u0131 s\u0131ra kendi \u00f6zelliklerinin kurallar\u0131 \u00e7er\u00e7evesinde kullan\u0131l\u0131r.<\/p>\n\n\n\n

\u00d6zellik arzeden akreditifler olarak tan\u0131ml\u0131yaca\u011f\u0131m\u0131z bu akreditiflerin uluslararas\u0131 uygulamada yayg\u0131n olarak kullan\u0131lanlar\u0131 a\u015fa\u011f\u0131da a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

Devredilebilir Akreditif (Transferable Credit)<\/strong><\/p>\n\n\n\n

Bir veya birden fazla yeni lehdarlara devredilebilen akreditif demektir. \u00d6nceki b\u00f6l\u00fcmlerde incelenen herhangi bir d\u00f6n\u00fclemez akreditife bu \u00f6zellik, akreditifin \u00f6zel \u015fartlar\u0131na konulan” Bu akreditif Devredilebilir ” (This L\/C is transferable) ibaresiyle sa\u011flan\u0131r. Normal bir akreditif sonradan da devredilebilir hale d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir.<\/p>\n\n\n\n

Bu nevi akreditif, arac\u0131 durumunda bulunan veya mal\u0131 veremeyen lehdara akreditifi mal\u0131 temin edecek ikinci bir lehtara k\u0131smen veya tamamen devretmesine imkan ve yetki verir.<\/p>\n\n\n\n

Devredilebilir akreditif yaln\u0131z bir defada bir veya birden fazla lehdara devredilebilir. \u0130lk lehdar\u0131n devretti\u011fi ikinci lehdar taraf\u0131ndan akreditif ba\u015fka bir sat\u0131c\u0131ya devredilemez.<\/p>\n\n\n\n

Devir lehdar\u0131n,<\/p>\n\n\n\n

i. Fatura de\u011fi\u015ftirilmesi<\/p>\n\n\n\n

ii . Fatura de\u011fi\u015ftirilmemesi<\/p>\n\n\n\n

yollar\u0131ndan birini se\u00e7me \u015fekline g\u00f6re yap\u0131l\u0131r.<\/p>\n\n\n\n

Devredilebilir akreditif \u015fartlar de\u011fi\u015ftirilmeksizin aynen devrettirilebilri. \u015e\u00f6yle ki lehdar akreditifi fatura de\u011fi\u015ftirilmeli \u015fekle g\u00f6re devrederse akreditifte belirtilen \u015fartlardan yaln\u0131z birim bedelini azaltma ve vesaik ibraz ve y\u00fckleme vadelerini k\u0131saltma hakk\u0131na sahiptir. Bu lehdar akreditif yeni lehdar taraf\u0131ndan kullan\u0131ld\u0131\u011f\u0131 zaman yeni lehdar\u0131n faturas\u0131n\u0131 al\u0131p yerine akreditif amiri \u00fczerine d\u00fczenledi\u011fi kendi faturas\u0131n\u0131 ibraz eder. \u00d6deme bankas\u0131nca ikinci lehdar\u0131n fatura bedeli ikinci lehdara, bu fatura ile ilk lehdar\u0131n faturas\u0131 aras\u0131ndaki arac\u0131l\u0131k \u00fccretine tekab\u00fcl eden fark ilk lehdara \u00f6denir.<\/p>\n\n\n\n

Fatura de\u011fi\u015ftirilmemesi esas\u0131na g\u00f6re yap\u0131lan devirde yeni lehdar\u0131n ibraz etti\u011fi fatura ve akreditif \u015fartlar\u0131na uygun vesaik akreditifi a\u00e7an bankaya g\u00f6nderilir, vesaik bedeli akreditifin \u00f6deme metodunun \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u015fekle g\u00f6re yeni lehdara \u00f6denir.<\/p>\n\n\n\n

K\u0131rm\u0131z\u0131 \u015eartl\u0131 Akreditif (Red Clause Credit)<\/strong><\/p>\n\n\n\n

Haz\u0131rl\u0131k i\u00e7in kuvert\u00fcr\u00fcn k\u0131smen veya tamamen lehdara pe\u015fin olarak \u00f6denmesine imkan veren akreditifdir. \u00d6nceleri dikkat \u00e7ekmesi i\u00e7in akreditife bu maddenin k\u0131rm\u0131z\u0131 m\u00fcrekkeple yaz\u0131lmas\u0131 dolay\u0131s\u0131yle akreditife “Red Clause Credit” k\u0131rm\u0131z\u0131 maddeli akreditif denilmektedir.<\/p>\n\n\n\n

Bu akreditif lehdara k\u0131rm\u0131z\u0131 \u015fart miktar\u0131n\u0131 akreditif kuvert\u00fcr\u00fcnden pe\u015finen \u00e7ekme hakk\u0131n\u0131 verir.<\/p>\n\n\n\n

\u00d6deme, lehdara genellikle \u00e7ekilen paran\u0131n akreditif konusu mallar\u0131n sat\u0131n al\u0131nmas\u0131 ve sevkinde kullan\u0131laca\u011f\u0131na ve vesaikin \u015fartlara uygun olarak vade i\u00e7inde ibraz edilece\u011fine dair bir taahh\u00fctname kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131l\u0131r.<\/p>\n\n\n\n

Sevkiyat\u0131n yap\u0131lmamas\u0131 ve belgelerin akreditifin ge\u00e7erlik s\u00fcresi i\u00e7inde ibraz edilmemesi halinde pe\u015fin \u00f6deme ile ilgili risk ile ihbar ve teyit eden bankalar\u0131n komisyon ve masraflar\u0131 amir bankaya ve dolay\u0131s\u0131yle al\u0131c\u0131ya aittir.<\/p>\n\n\n\n

Ancak al\u0131c\u0131 sat\u0131c\u0131n\u0131n ki\u015fisel taahh\u00fcd\u00fcn\u00fc yeterli bulmaz ve ona tam olarak g\u00fcvenemezse onun yerine avans\u0131n sevkiyat yap\u0131lmad\u0131\u011f\u0131 takdirde geri \u00f6denece\u011fine dair bir banka garantisi mukabilinde \u00f6denmesi \u015fart\u0131n\u0131 koyabilir.<\/p>\n\n\n\n

Lehdar , uygun vesaik ibraz etti\u011finde pe\u015fin olarak ald\u0131\u011f\u0131 miktar\u0131 faturada d\u00fc\u015f\u00fclm\u00fc\u015f olarak g\u00f6sterir. Faturan\u0131n bakiyesi \u00f6deme bankas\u0131nca kendisine \u00f6denir.<\/p>\n\n\n\n

Rotatif-Devreden Akreditif (Revolving Credit)<\/strong><\/p>\n\n\n\n

Bir miktar\u0131 veya tamam\u0131 kullan\u0131ld\u0131k\u00e7a herhangi bir de\u011fi\u015fiklik yap\u0131lmas\u0131na gerek kalmadan eski miktar dahilinde yenilenen akreditiftir.<\/p>\n\n\n\n

Bu nev’i akreditif vadeye veya k\u0131ymete g\u00f6re devredilebilir.<\/p>\n\n\n\n

M\u00fcddete ba\u011fl\u0131 olarak devreden akreditif biriken (Cumulative) veya birikmeyen (Non Cumulative) olabilir. Biriken akreditifte ilk devreden artan miktar, onu izliyen devrede kullan\u0131labilir. Birikmeyen akreditifte kullan\u0131lmayan k\u0131sm\u0131ndan yararlan\u0131lamaz.<\/p>\n\n\n\n

K\u0131ymete g\u00f6re devreden akreditifte, akreditif kullan\u0131ld\u0131\u011f\u0131 zaman belirlenen ilk akreditif vadesi dahilinde yan\u0131 miktardaki mebla\u011f kadar tekrar kullanma imkan\u0131 do\u011far. Yani sevk vesaiki ibraz edilerek kullan\u0131lna akreditif ge\u00e7erlik s\u00fcresi a\u015f\u0131lmamak kayd\u0131yle otomatik olarak yenilenir. Kontrolun bir dereceye kadar temin edilebilmesi i\u00e7in kullan\u0131lacak toplam mebla\u011f\u0131n belirtilmesine gerek vard\u0131r.<\/p>\n\n\n\n

Amir banka ve al\u0131c\u0131y\u0131 hudutsuz sorumlulu\u011fa maruz b\u0131rakt\u0131\u011f\u0131ndan bu akreditif kullan\u0131\u015fl\u0131 de\u011fildir.<\/p>\n\n\n\n

Kar\u015f\u0131l\u0131kl\u0131 Akreditif (Back to-Back Credit)<\/strong><\/p>\n\n\n\n

Sat\u0131c\u0131n\u0131n kendi lehine gelen akreditife dayanarak bu akreditifte \u00f6ng\u00f6r\u00fclen mallar\u0131n temini i\u00e7in a\u00e7t\u0131rd\u0131\u011f\u0131 akreditife kar\u015f\u0131l\u0131kl\u0131 akreditif denilmektedir.<\/p>\n\n\n\n

Satc\u0131 lehine gelen akreditifin devredilebilir olmad\u0131\u011f\u0131 veya devredilebilir olsa dahi birimi fiyat\u0131, y\u00fckleme ve ibraz vadelerine ilaveten de\u011fi\u015ftirilmesi gerekli ko\u015fullar\u0131n bulundu\u011fu hallerde kar\u015f\u0131l\u0131kl\u0131 akreditif kullan\u0131l\u0131r. \u00d6rne\u011fin, \u00dclkemizde bir sat\u0131c\u0131 lehine mallar\u0131n y\u00fckleme yeri T\u00fcrkiye olarak g\u00f6sterilmi\u015f ve men\u015fe \u015fahadetnamesi ibraz ve mallar\u0131n T\u00fcrk men\u015feli olma kayd\u0131 bulunmayan bir ihracat akreditifi a\u00e7\u0131lm\u0131\u015f olabilir. Sat\u0131c\u0131 bu mal\u0131 \u00fclke i\u00e7inde temin edecek durumda olmad\u0131\u011f\u0131 zaman bu mallar\u0131 ba\u015fka bir \u00fclkedeki sat\u0131c\u0131dan lamka zorundad\u0131r. Bu durumda (Back-to Back Credit) kar\u015f\u0131l\u0131kl\u0131 akreditif a\u00e7\u0131labilir.<\/p>\n\n\n\n

Kar\u015f\u0131l\u0131kl\u0131 akreditif uygulamas\u0131nda ihracat akreditif lehdar\u0131 bu akreditifi teminat g\u00f6stererek ikinci akreditif a\u00e7ma talebinde bulunur. \u0130kinci akreditifin amiri durumuna ge\u00e7en sat\u0131c\u0131, ihracat akreditifin kullan\u0131ls\u0131n veya kullan\u0131lmas\u0131n ihbar eden bankan\u0131n ikinci akreditifin kullan\u0131lmas\u0131 dolay\u0131s\u0131yla yapaca\u011f\u0131 \u00f6demeden sorumludur. Tabiidir ki lehdar\u0131n talebi \u00fczerine ihracat akreditif teminat\u0131na dayal\u0131 olarak kar\u015f\u0131l\u0131kl\u0131 akreditifi a\u00e7an banka bu akreditifi ihbar veya teyit eden muhabirine ve ikinci lehdar\u0131n kar\u015f\u0131 \u00f6deme taahh\u00fcd\u00fc alt\u0131na girmektedir. Bu itibarla bankan\u0131n kar\u015f\u0131l\u0131kl\u0131 akreditif a\u00e7\u0131lma talebini kabul etmesi ihracat akreditifinin teyitli olmas\u0131n\u0131n yan\u0131s\u0131ra \u00f6ncelikle m\u00fc\u015fterisinin bu i\u015fi ba\u015faraca\u011f\u0131na g\u00fcvenmesine ba\u011fl\u0131d\u0131r.<\/p>\n\n\n\n

Bununla beraber bankan\u0131n kar\u015f\u0131l\u0131kl\u0131 akreditif a\u00e7ma zorunda olmad\u0131\u011f\u0131 bilinmelidir.<\/p>\n\n\n\n

A\u00e7\u0131lacak kar\u015f\u0131l\u0131kl\u0131 akreditifte ibraz\u0131 istenen vesaikin birinci akreditifte edilen vade limitleri dahilinde tanzim ve ibraz edilmeleri ve \u00f6ng\u00f6r\u00fclecek \u00f6demenin mutlaka ihracat akreditifinin rambursman\u0131n\u0131 sa\u011fl\u0131yacak bir s\u00fcre sonras\u0131 i\u00e7in taahh\u00fct edilmesi gereklidir.<\/p>\n\n\n\n

\u0130hracat akreditif vesaiki tamamlan\u0131p ibraz edilmek suretiyle akreditif bedeli ramburse olunduktan sonra iknici lehtar\u0131n vesaik bedeli, kendisine ve ihracat bedeli aras\u0131ndaki fark ihracat akreditif lehdar\u0131na \u00f6denir.<\/p>\n\n\n\n

\u0130htiyat Akreditifi (Stand-By L\/C)<\/strong><\/p>\n\n\n\n

Bir \u00f6deme garantisine benzer i\u015fleve sahip olup, \u00fc\u00e7\u00fcnc\u00fc bir \u015fah\u0131s ile yap\u0131lm\u0131\u015f bulunan s\u00f6zle\u015fmenin yerine getirilmemesi halinde \u00f6demede bulunulaca\u011f\u0131n\u0131 teyit eden akreditiflerdir. Bu t\u00fcr akreditiflerde akreditifi a\u00e7an banka akreditif lehdar\u0131na kar\u015f\u0131 bir \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131s nam\u0131na garanti vermektedir. ihtiyat akreditiflerinde \u00f6deme belirli bir i\u015flemin yerine getirilmedi\u011fi zaman ger\u00e7ekle\u015ftirilmektedir. Genellikle b\u00fcy\u00fck in\u015faat taahh\u00fct i\u015fleri uzun vadeli sat\u0131\u015flarda bir teminat olarak kullan\u0131lmaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

D\u0131\u015f Ticaret \u00d6demeleri D\u0131\u015f Ticarete Ait Uluslararas\u0131 \u00d6deme \u015eekilleri Uluslararas\u0131 emtia ticareti uluslararas\u0131 \u00f6demelerin en b\u00fcy\u00fck b\u00f6l\u00fcm\u00fcn\u00fc te\u015fkil etmektedir. Uluslararas\u0131 ticarette sat\u0131lan mallar\u0131n bedelleri konvertibl d\u00f6vizlerle \u00f6denir. \u00d6demeler uluslararas\u0131 i\u015flem yapan bankalar arac\u0131l\u0131\u011f\u0131 ile yap\u0131l\u0131r. Mal bedelinin \u00f6denmesini sa\u011flayan \u00e7e\u015fitli uluslararas\u0131 \u00f6deme \u015fekilleri vard\u0131r. \u00d6deme \u015fekillerinin baz\u0131lar\u0131 daha \u00e7ok al\u0131c\u0131n\u0131n, baz\u0131lar\u0131 da daha \u00e7ok sat\u0131c\u0131n\u0131n yarar\u0131na oldu\u011funun […]<\/p>\n","protected":false},"author":1,"featured_media":2335,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[47,45],"class_list":["post-1962","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-faydali-bilgiler","tag-mal-mukabili","tag-payment-terms"],"_links":{"self":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/1962"}],"collection":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1962"}],"version-history":[{"count":1,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/1962\/revisions"}],"predecessor-version":[{"id":1963,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/1962\/revisions\/1963"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/media\/2335"}],"wp:attachment":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}