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.