Kur artışı gümrükleme maliyetini nasıl etkiliyor?
Ülke gündemini olduğu gibi gümrükte gündemi de döviz kuru artışı meşgul ediyor. Kur artışlarının ekonomik sonuçları her platformda tartışılıyor. Enerji gibi ithalat bağımlılığının çok yüksek olduğu ürünlerde kur artışları ciddi bir maliyet olarak karşımıza çıkıyor. Önümüzün kış olması doğal gaz ihtiyacını da artıracağı için kur artışlarının ne kadar etkileneceğini hep birlikte göreceğiz. Gerçekten kış geliyor…
Bu konuyu konuşacağız ancak Gümrük Beyannamesi’nin 9 numaralı kutusunda ‘mali sorumlu kişi’ olarak yanlış doldurulma ve buna bağlı usulsüzlük cezası tatbik edilme durumu şu aralar her şeyin önüne geçmiş gibi duruyor. Beyannamenin doldurma kılavuzunda “İthalatçının yeminli mali müşavirinin veya mali müşavirinin ya da serbest muhasebecisinin adı, soyadı ve vergi numarası yazılır” ifadesi yer alıyor. Bu bölüm bilgi amaçlı dolduruluyor. Yanlış bilginin gümrükleme süreçlerine olumsuz bir etkisi olmuyor. Bu noktada geriye yönelik bir idari para cezası yerine ileriye yönelik yönlendirici bir düzenleme daha doğru olur. Ayrıca kendi içinde bu işi yapan ve bir YMM, SMM veya serbest muhasebeci bulunmayan durumlarda ise hangi kişinin yazılacağı kılavuzda yer alıyor. Bu kişiler tüzel kişi altında çalışıyorsa tüzel kişi adının yazılması yeterli oluyor mu? Bu konulara açıklık getirilmezse bu konu ile ilgili tartışmalar da sonlanmayacaktır. Belki bu satırları okurken neden bu bilgiye ihtiyaç var diye aklınızdan geçiyordur. Bu da artık Gümrük Beyannamesi formatının yeniden gözden geçirilmesi ihtiyacının doğduğunu gösteriyor.
Kur artışı ödenecek ithalat vergilerini de artırıyor
Asıl konumuza dönersek ithalat vergilerinin hesaplaması ile kur artışı arasında bir ilişki söz konusu. Çünkü ithalat vergisine esas alınacak kıymetin Türk lirası olarak beyanı zorunlu. Bu nedenle de fatura veya diğer belgelerde yazılı yabancı paralar, gümrük yükümlülüğünün başladığı tarihte yürürlükte olan T.C. Merkez Bankası döviz satış kurları üzerinden Türk lirasına çevriliyor. Dolayısıyla gümrük yükümlülüğünün doğduğu tarih olan yani kabaca Gümrük Beyannamesi’nin tescil tarihindeki TCMB satış kuru ile döviz tutarlar TL’ye dönüştürülüp ithalat vergi matrahını belirliyor.
İthalat işlemlerinde döviz tutarı kullanılıyorsa kur riskini doğrudan ithalatçı üzerine almış oluyor. Kurdaki yükseliş sadece ithalat bedelini artırmıyor, aynı zamanda ithalatta ödeyeceğiniz vergiyi de artırıyor.
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)
Gümrükleme maliyetinde de artış oluyor
Gümrükleme süreçlerinde kurun esas alındığı işlemlerde de bir maliyet artışı oluyor. Taşıma işlemleri bunun en başında geliyor. Taşıma bedeli de aynı eşya bedeli gibi hem ithalat vergilerini hem de eşya maliyetini doğrudan etkiliyor. Buna bağlı olarak, taşıma işlemleri sadece taşımayı içermeyebilir. Tahmil-tahliye, konteyner indirme-bindirme, elleçleme, ordino gibi ilave masraflar da yer alabilir. Şayet bu masrafların bazıları da döviz tutarını esas alıyorsa kur artışı bu ödeme tutarlarını da artıracaktır.
Ayrıca kur artışı gümrük müşavir hizmet ücretlerini de etkiliyor. Gümrük müşavir ücretlerinin hesaplanmasına ilişkin tarifeye baktığımızda, ücret hesaplamasının eşya bedeli ile bağlı olan kalemleri olduğu görülüyor. Özelikle FOB, CIF tutarı esas alınarak hesaplanan müşavir bedeli tutarları da kur ile beraber bir artışa neden oluyor.
Ne yapmalı?
Dış ticaret işlemlerimizdeki yapısal bir sorun olan ithalat bağımlılığımızın, kur artışından olumsuz etkilenmemizin en önemli nedeni olduğunu söyleyebiliriz. İthalatımızın %85-90’ı hammadde ve ara malı olduğu için ithalattan vazgeçme durumumuz söz konusu değil. İthalatımızda da ağırlıklı USD veya Euro döviz kuru ile işlem yapıldığı dikkate alındığında her bir kur artışı ithalat maliyetlerimizi ciddi anlamda olumsuz etkiliyor. Buna ilave hem emtia bedellerindeki artış hem tedarik sürecindeki kriz sebebiyle taşıma bedellerinin artması sonucu ithalatçı, ciddi bir maliyet ile karşı karşıya kalıyor. Bu noktada, kurdaki artışa karşı kur riskini almadan sadece TL kullanmak bir çözüm olabilir. Ancak bu her zaman mümkün olmuyor. Bu nedenle de kurları dikkate alarak bir ekonomi politikası oluşturmak daha önemli hale geliyor. Kur artışı, sadece bir eşya bedelinin artmasıyla sonuçlanmıyor. Buna bağlı birçok gümrükleme kaleminde de artış oluyor.
Bu makalede yer alan açıklamalar, yazarının konu hakkındaki kişisel görüşünü yansıtmaktadır. Makaledeki bilgi ve açıklamalardan dolayı EY ve/veya Kuzey YMM ve Bağımsız Denetim A.Ş.’ye sorumluluk iddiasında bulunulamaz. Mevzuatın sık değiştirilen ve farklı anlayışlarla yorumlanabilen yapısı nedeniyle, herhangi bir konuda uygulama yapılmadan önce konunun uzmanlarından profesyonel yardım alınmasını tavsiye ederiz.