Derleme
PDF Zotero Mendeley EndNote BibTex Kaynak Göster

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

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

Kaynakça

  • Ademuni-Odeke, X. (2020). The insurance clause in INCOTERMS 2020: The latest stage in its evolution and a progressive development 1980-2020 (Part II). The European Insurance Law Review, 2020(2), 45-57.
  • Ağaoğlu, C. (2020). Incoterms® 2020. Public and Private International Law Bulletin, 40(2), 1113-1149.
  • Alavi, H. (2018). Delivery terms in transport process of export trade and their effect on the risk of discrepancy in documentary letters of credit: evidence from Estonia. International Journal of Commerce and Finance, 4(1), 52-65.
  • Arslandere, M. (2021). İhracatta Incoterms Kullanımı, Firma Karakteristikleri ve Performans: Türkiye Örneği. İşletme Bilimi Dergisi, 9(1), 87-110.
  • Başlangıç, S. Ö. (2015). Uluslararası lojistik uygulamalarında teslim şekilleri ve teslim şekli seçimini etkileyen unsurların belirlenmesi (Yayınlanmamış Yüksek Lisans Tezi). Adnan Menderes Üniversitesi.
  • Bergami, R. (2013). Managing Incoterms 2010 risks: tension with trade and banking practices. International Journal of Economics and Business Research, 6(3), 324-338.
  • Bergami R. (2012). Incoterms 2010-A risk management approach. İçinde G. T. Papanikos (Eds.), Economic Essays (pp 309-322). Athens Institute for Education and Research.
  • Caner, O. (2012). Incoterms 2010 (ICC rules for the use of domestic and international trade terms). İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi, 11(22), 223- 262.
  • Coetzee, J. (2013). The interplay between Incoterms® and the CISG. Journal of Law and Commerce, 32(1), 1-21.
  • Çetin, Ö. C. (2019). Uluslararası ticarette kullanılan teslim şekillerinin tarihsel değişimi ve Türkiye Uygulaması (Yayınlanmamış Yüksek Lisans Tezi). İstanbul Okan Üniversitesi.
  • Hien, N., Laporte, G. & Roy, J. (2009). Business environment factors, Incoterms selection and export performance. Operation and Supply Chain Management, 2(2), 63-78.
  • International Chamber Of Commerce (ICC). (2019a). Incoterms® 2020: What are Incoterms® rules?. https://iccwbo.org/resources-for-business/incoterms-rules/incoterms-2020/.
  • International Chamber Of Commerce (ICC). (2019b). Incoterms® rules history. https://iccwbo.org/resources-for-business/incoterms-rules/incoterms-rules-history/.
  • International Chamber Of Commerce (ICC). (2019c). https://iccwbo.org/resources-for-business/incoterms-rules/what-are-the-key-changes-in-incoterms-2020/)<.
  • International Chamber Of Commerce (ICC). (2019d). Incoterms 2020 app. https://2go.iccwbo.org/incoterms-2020-app.
  • International Chamber Of Commerce (ICC). (2019e). Introduction to Incoterms 2020. Incoterms® 2020. https://file-eu.clickdimensions.com/iccwboorg avxnt/files/723e_inco2020_eng_intro.pdf?m=6/3/2020%202:01:57%20PM&_cldee=Z3VsY2lubGlAeWFob28uY29t&recipientid=contact-9b8a7fa2fa48eb11a812000d3ad8c761-b280dc8a545f4b2a8ce6606a26e11b6f&esid=829f7849-3fd4-40ee-b725-02807c0d30a1.
  • Malfliet, J. (2011). Incoterms 2010 and the mode of transport: how to choose the right term. Management Challenges in the 21st Century: Transport and Logistics: Opportunity for Slovakia in the Era of Knowledge Economy, Proceedings (pp. 163-179). City University of Seattle Bratislava, Bratislava, Slovakia.
  • Özalp, A. (2020). Incoterms 2020’ye Göre Ticaretin mal teslim yöntemleri: Incoterms 2020’ye göre mal teslim yöntemleri. E-Kitap. Abdurrahman Özalp.
  • Piltz, B. (2020). Incoterms® 2020. Revija Kopaoničke Škole Prirodnog Prava. 2020(1), 9-28.
  • Ramberg, J. (2011). ICC guide to Incoterms® 2010, ICC Publication No 720 E 2011. ICC Publications.
  • Ronai, B. (2019, October 22) Presentation on the Incoterms® 2020- ICC UAE [PowerPoint file] http://iccuae.com/images/events/incoterms-2020-launch/dubai- release-handout.pdf, (20.11.2020).
  • Shangina, O. A. (2007). Main factors in choice of delivery terms: a multiple case study of Japanese and Russian importers in seafood trade with Norway (Unpublished Master Thesis). University of Tromso.
  • Stapleton, D. M., Pande, V. & O'brıen, D. (2014) EXW, FOB or FCA? Choosing the right Incoterm and why it matters to maritime shippers, Journal of Transportation Law, Logistics & Policy, 81(3), 227-248.
  • Stojanović, Đ.M. & Ivetić, J. (2020). Macrologistic performance and logistics commitments in sales contracts in international supply chains. The International Journal of Logistics Management, 31(1), 59-76. https://doi.org/10.1108/IJLM-12-2018-0323
  • Suraraksa, J., Amchang, C. & Sawatwong N. (2020). Decision-making on Incoterms 2020 of automotive parts manufacturers in Thailand. Journal of Asian Finance, Economics and Business, 7(10), 461-470.
  • Susmus T., Akcaoglu E ve Babacan, Ö. (2019). Methods of financing foreign trade: A sectoral comparison on Turkish firms. İçinde E. Akcaoglu & R. Wehner (Eds.), Würzburg International Business Forum International Business Conference Proceedings: Small Firm Internationalisation and International Entrepreneurship (pp. 47-49). FHWS
  • Vogt, J. & Davis, J. (2020). The state of Incoterm® research. Transportation Journal, 59(3), 304-324.
  • Yakuub S., Szu, L.Y., Arbak S & Halim N. A. (2020). Incoterms selection factors and its effect on export performance. Journal of Advance Research in Business, Marketing, and Supply Chain Management, 2(1), 9-18.
  • Yılmaz M., Özken, A. & Şahin N. (2011). Incoterms® 2000 ve 2010'un mukayeseli analizi ve Türkiye uygulamalarındaki eksiklikler. Journal of Yasar University, 23(6), 3814-3825.

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

Yıl 2021, Cilt 23, Sayı 2, 209 - 224, 01.12.2021
https://doi.org/10.33707/akuiibfd.935602

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.

Kaynakça

  • Ademuni-Odeke, X. (2020). The insurance clause in INCOTERMS 2020: The latest stage in its evolution and a progressive development 1980-2020 (Part II). The European Insurance Law Review, 2020(2), 45-57.
  • Ağaoğlu, C. (2020). Incoterms® 2020. Public and Private International Law Bulletin, 40(2), 1113-1149.
  • Alavi, H. (2018). Delivery terms in transport process of export trade and their effect on the risk of discrepancy in documentary letters of credit: evidence from Estonia. International Journal of Commerce and Finance, 4(1), 52-65.
  • Arslandere, M. (2021). İhracatta Incoterms Kullanımı, Firma Karakteristikleri ve Performans: Türkiye Örneği. İşletme Bilimi Dergisi, 9(1), 87-110.
  • Başlangıç, S. Ö. (2015). Uluslararası lojistik uygulamalarında teslim şekilleri ve teslim şekli seçimini etkileyen unsurların belirlenmesi (Yayınlanmamış Yüksek Lisans Tezi). Adnan Menderes Üniversitesi.
  • Bergami, R. (2013). Managing Incoterms 2010 risks: tension with trade and banking practices. International Journal of Economics and Business Research, 6(3), 324-338.
  • Bergami R. (2012). Incoterms 2010-A risk management approach. İçinde G. T. Papanikos (Eds.), Economic Essays (pp 309-322). Athens Institute for Education and Research.
  • Caner, O. (2012). Incoterms 2010 (ICC rules for the use of domestic and international trade terms). İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi, 11(22), 223- 262.
  • Coetzee, J. (2013). The interplay between Incoterms® and the CISG. Journal of Law and Commerce, 32(1), 1-21.
  • Çetin, Ö. C. (2019). Uluslararası ticarette kullanılan teslim şekillerinin tarihsel değişimi ve Türkiye Uygulaması (Yayınlanmamış Yüksek Lisans Tezi). İstanbul Okan Üniversitesi.
  • Hien, N., Laporte, G. & Roy, J. (2009). Business environment factors, Incoterms selection and export performance. Operation and Supply Chain Management, 2(2), 63-78.
  • International Chamber Of Commerce (ICC). (2019a). Incoterms® 2020: What are Incoterms® rules?. https://iccwbo.org/resources-for-business/incoterms-rules/incoterms-2020/.
  • International Chamber Of Commerce (ICC). (2019b). Incoterms® rules history. https://iccwbo.org/resources-for-business/incoterms-rules/incoterms-rules-history/.
  • International Chamber Of Commerce (ICC). (2019c). https://iccwbo.org/resources-for-business/incoterms-rules/what-are-the-key-changes-in-incoterms-2020/)<.
  • International Chamber Of Commerce (ICC). (2019d). Incoterms 2020 app. https://2go.iccwbo.org/incoterms-2020-app.
  • International Chamber Of Commerce (ICC). (2019e). Introduction to Incoterms 2020. Incoterms® 2020. https://file-eu.clickdimensions.com/iccwboorg avxnt/files/723e_inco2020_eng_intro.pdf?m=6/3/2020%202:01:57%20PM&_cldee=Z3VsY2lubGlAeWFob28uY29t&recipientid=contact-9b8a7fa2fa48eb11a812000d3ad8c761-b280dc8a545f4b2a8ce6606a26e11b6f&esid=829f7849-3fd4-40ee-b725-02807c0d30a1.
  • Malfliet, J. (2011). Incoterms 2010 and the mode of transport: how to choose the right term. Management Challenges in the 21st Century: Transport and Logistics: Opportunity for Slovakia in the Era of Knowledge Economy, Proceedings (pp. 163-179). City University of Seattle Bratislava, Bratislava, Slovakia.
  • Özalp, A. (2020). Incoterms 2020’ye Göre Ticaretin mal teslim yöntemleri: Incoterms 2020’ye göre mal teslim yöntemleri. E-Kitap. Abdurrahman Özalp.
  • Piltz, B. (2020). Incoterms® 2020. Revija Kopaoničke Škole Prirodnog Prava. 2020(1), 9-28.
  • Ramberg, J. (2011). ICC guide to Incoterms® 2010, ICC Publication No 720 E 2011. ICC Publications.
  • Ronai, B. (2019, October 22) Presentation on the Incoterms® 2020- ICC UAE [PowerPoint file] http://iccuae.com/images/events/incoterms-2020-launch/dubai- release-handout.pdf, (20.11.2020).
  • Shangina, O. A. (2007). Main factors in choice of delivery terms: a multiple case study of Japanese and Russian importers in seafood trade with Norway (Unpublished Master Thesis). University of Tromso.
  • Stapleton, D. M., Pande, V. & O'brıen, D. (2014) EXW, FOB or FCA? Choosing the right Incoterm and why it matters to maritime shippers, Journal of Transportation Law, Logistics & Policy, 81(3), 227-248.
  • Stojanović, Đ.M. & Ivetić, J. (2020). Macrologistic performance and logistics commitments in sales contracts in international supply chains. The International Journal of Logistics Management, 31(1), 59-76. https://doi.org/10.1108/IJLM-12-2018-0323
  • Suraraksa, J., Amchang, C. & Sawatwong N. (2020). Decision-making on Incoterms 2020 of automotive parts manufacturers in Thailand. Journal of Asian Finance, Economics and Business, 7(10), 461-470.
  • Susmus T., Akcaoglu E ve Babacan, Ö. (2019). Methods of financing foreign trade: A sectoral comparison on Turkish firms. İçinde E. Akcaoglu & R. Wehner (Eds.), Würzburg International Business Forum International Business Conference Proceedings: Small Firm Internationalisation and International Entrepreneurship (pp. 47-49). FHWS
  • Vogt, J. & Davis, J. (2020). The state of Incoterm® research. Transportation Journal, 59(3), 304-324.
  • Yakuub S., Szu, L.Y., Arbak S & Halim N. A. (2020). Incoterms selection factors and its effect on export performance. Journal of Advance Research in Business, Marketing, and Supply Chain Management, 2(1), 9-18.
  • Yılmaz M., Özken, A. & Şahin N. (2011). Incoterms® 2000 ve 2010'un mukayeseli analizi ve Türkiye uygulamalarındaki eksiklikler. Journal of Yasar University, 23(6), 3814-3825.

Ayrıntılar

Birincil Dil Türkçe
Konular Sosyal
Bölüm Derleme Makale
Yazarlar

Gülçin POLAT (Sorumlu Yazar)
PAMUKKALE ÜNİVERSİTESİ, HONAZ MESLEK YÜKSEKOKULU
0000-0003-3049-4956
Türkiye

Yayımlanma Tarihi 1 Aralık 2021
Başvuru Tarihi 17 Mayıs 2021
Kabul Tarihi 23 Haziran 2021
Yayınlandığı Sayı Yıl 2021, Cilt 23, Sayı 2

Kaynak Göster

APA Polat, G. (2021). Uluslararası ticarette risk yönetimi bağlamında Incoterms® 2020 kuralları üzerine bir değerlendirme . Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi , 23 (2) , 209-224 . DOI: 10.33707/akuiibfd.935602

22258    22452     22257     22365     22368     22367     22371     22894