Araştırma Makalesi
Yıl 2025,
Cilt: 9 Sayı: 1, 168 - 180, 26.02.2025
Öz
In this research, ICS 2 security measures in airline transportation were examined. The aim of this research is to investigate security measures in airline transportation and the economic effects of the ICS 2 application which the EU has implemented in customs on air transportation. The EU Commission with its proposal for a new Customs Code (R-UCC) has proposed that the EU Customs Data Center is managed by the national EU Customs Authority that be given to the person declaring that the raw material, product or semi-processed product has been brought into the EU or removed from the EU. In this research, the effects of the ICS2 reform on the stakeholders of the supply chain, customs procedure were discussed and the reasons for the different treatment of some traders in ICS2 was examined. The research used quantitative research method. In France, Germany, Switzerland, Sweden where ICS 2 which started to be implemented in 2021 was implemented the application results in 2017, 2018, 2019 before ICS 2 implementation and 2022, 2023 and 2024 (10 months) after ICS 2 were examined in 2 periods. The conveniences brought by ICS 2 during the transportation of products with codes HS 07, HS 08, HS 30, HS 71 transported by air transportation mode were evaluated. JAMOVI 2.3.24, SPSS 24, PSPP programs were used in the research and the data were analyzed with ANOVA test. According to the research result, ICS2 significantly shortens the delivery time. It is thought that this research may be important for those who research the delivery times of ICS2 in the future.
Anahtar Kelimeler
Proje Numarası
o
Kaynakça
- Affairs, R. O. (2024). Transport Policy. https://www.ab.gov.tr/chapter-14-transport-policy_79_en.html.
- Alperen, A. B. (2018 ). Uluslararası Karayolu Taşımacılığında Avrupa Birliği Mevzuatına Uyum Sorunu. [The Problem Of Compliance with The European Union Legislation In International Road Transport]. Haliç Üniversitesi, Sosyal Bilimler Enstitüsü Uluslararası Ticaret ve İşletmecilik Ana Bilim Dalı, Uluslararası Ticaret Bilim Dalı Yüksek Lisans Tezi .
- Bulten (2024). https://www.utikad.org.tr/Images/Duyuru/ mnggrhoutm mr20230002utikad149706.pdf. Accessed Date 1109.2024.
- Bülbül, D. and Özay, N. (2016). Vergi Kaçakçılığı ve Boyutunun Türkiye ve AB Ekseninde Değerlendirilmesi. [Evaluation Of Tax Evasion and Its Dimensions in Turkey and the EU]. Gümrük ve Ticaret Dergisi (7), 52-62.
- Bloomberg. (2024). https://www.bloomberght.com/ab-nin-nufusu-449-2-milyona-yukseldi-2356282. Accessed Date 11.09.2024
- Comission, E. (2024). https://ec.europa.eu/eurostat/ web/products-euro-indicators/w/2-30072024-ap. Accessed Date 11.09.2024
- Comission, E. (2024). Taxation. https://taxation-customs.ec.europa.eu/customs-4/customs-security/import- control-system-2-ics2-0_en Accessed Date 12.09.2024.
- Commission, E. (2021). Commission Implementing Regulation (EU) 202, /255 Of 18 February 2021.
- Derneği, İ. G. (2024). ICS 2. https://files.igmd. org.tr/doc/13102022-092238_turkcepdf.pdf. Accessed Date 11.09.2024
- European-Union. (2024). https://european-union.europa. eu/priorities-and-actions/actions- topic/customs_en. Accessed Date 09.09.2024
- Icustoms. (2024). GB Safety and Security & EU ICS2 Declarations. https://www.icustoms.ai/ Accessed Date 09.09.2024
- İhracıtçılar Meclisi. (2024). AB Ülke Notu. [EU Country Note] .https://tim.org.tr/files/downloads/Ulke_Bilgi_Notlar%C4%B1/AB%20%C3%9Clke%20.Accessed Date 12.10.2024
- KPMG. (2024). EU: Penalty. https://kpmg.com/us/en/taxnewsflash/news/2024/01/tnf-eu-penalty-relief-due- to-technical-issues-related-to-cbam-registry-and-import-control-system-2.html.
- Özer, H. A. (2012). Ekonomik Büyümenin Teorik Temelleri. [Theoretical Foundations Of Economic Growth] İktisadi ve İdari Bilimler Fakültesi Dergisi, Çankırı Karatekin Üniversitesi, 2(1)(63-72.).
- Revenue. (2024). www.revenue.ie. .Accessed Date 10.10.2024
- Slemrod, J. (2007). Cheating Ourselves: he Economics of Tax Evasion Journal of Economic Perspectives, 21,(1), 41-42
- Taxation.(2021).https://taxationcustoms.ec.europa.eu/customs-4/customs-security/import-control- system-2-ics2-0/import-control-system-2-release-1_en .
- (2023). /taxation-customs https://taxation-customs.ec.europa. eu/customs-4/customs-security/import- control-system-2-ics2-0/import-control-system-2-release-2_en.
- (2024). https://taxation-customs.ec.europa.eu/customs-4/ customs-security/import-control-system-2- ics2-0/import-control-system-2-release-3_en .
- TAXUD/(2022), OP, 0001. https://taxation-customs.ec. europa.eu/taxud2022op0001_en.Accessed Date 10.09.2024.
- Ticaret Bakanlığı, (2024). Yanıbaşımızdaki dev pazar Avrupa Birliği, [The Giant Market Right Next to us is The European Union]. https://ticaret.gov.tr/dis-iliskiler/avrupa-birligi/ yani-basimizdaki-dev-pazar-avrupa- birligi. Accessed Date 10.09.2024
- Trademap, www.trademap.com Accessed Date 14.09.2024.
- Turkish Exporters Union (2024 ). AB İthalat Kontrol Sistemi 2 (ICS2) Sürüm 3 Hakkında. [About EU import control System 2 (ICS2) version 3]. https://tim.org.tr/tr/ab-ithalat-kontrol-sistemi-2-ics2-surum-3-hakkinda., Accessed Date 14.09.2024.
- Union, Customs (2024). https://www.ab.gov.tr/gumruk-birligi_46234.html . Accessed Date 14.09.2024.
- Union, European. (2024 ). https://www.ab.gov.tr/_233.html. Accessed Date 14.09.2024.
- UTİKAD. (2024). Utikad https://www.utikad.org.tr/images/ BilgiBankasi/ithalatkontrolsistemi2ics2sunum- 5833.pdf. Accessed Date 14.09.2024.
- Yağış O. (2024). Yüksek teknolojili ürün ihracatı ve ekonomik büyüme ilişkisi: panel veri analizi. [The Relationship Between High-Technology Product Exports and Economic Growth: Panel Data Analysis]. Artvin Çoruh University International Journal of Social Sciences dergipark.org.tr/1433864
- Yanarışık, O. (2023). Türkiye-AB İlişkilerini Yeniden İşler Kılmak | Nasıl Bir Ortaklık? [Making Turkey-EU relations work again | what kind of partnership?]. Talha Köse, Editör, SETA Yayınları, Ankara, 109-128, 2023
- Yürek, M. A. (1997). İçsel büyüme teorileri, gelişmekte olan ülkeler ve kamu politikaları üzerine. [On Endogenous Growth Theories, Developing Countries and Public Policies]. Hazine Dergisi. 1-15.
Yıl 2025,
Cilt: 9 Sayı: 1, 168 - 180, 26.02.2025
Öz
Proje Numarası
o
Kaynakça
- Affairs, R. O. (2024). Transport Policy. https://www.ab.gov.tr/chapter-14-transport-policy_79_en.html.
- Alperen, A. B. (2018 ). Uluslararası Karayolu Taşımacılığında Avrupa Birliği Mevzuatına Uyum Sorunu. [The Problem Of Compliance with The European Union Legislation In International Road Transport]. Haliç Üniversitesi, Sosyal Bilimler Enstitüsü Uluslararası Ticaret ve İşletmecilik Ana Bilim Dalı, Uluslararası Ticaret Bilim Dalı Yüksek Lisans Tezi .
- Bulten (2024). https://www.utikad.org.tr/Images/Duyuru/ mnggrhoutm mr20230002utikad149706.pdf. Accessed Date 1109.2024.
- Bülbül, D. and Özay, N. (2016). Vergi Kaçakçılığı ve Boyutunun Türkiye ve AB Ekseninde Değerlendirilmesi. [Evaluation Of Tax Evasion and Its Dimensions in Turkey and the EU]. Gümrük ve Ticaret Dergisi (7), 52-62.
- Bloomberg. (2024). https://www.bloomberght.com/ab-nin-nufusu-449-2-milyona-yukseldi-2356282. Accessed Date 11.09.2024
- Comission, E. (2024). https://ec.europa.eu/eurostat/ web/products-euro-indicators/w/2-30072024-ap. Accessed Date 11.09.2024
- Comission, E. (2024). Taxation. https://taxation-customs.ec.europa.eu/customs-4/customs-security/import- control-system-2-ics2-0_en Accessed Date 12.09.2024.
- Commission, E. (2021). Commission Implementing Regulation (EU) 202, /255 Of 18 February 2021.
- Derneği, İ. G. (2024). ICS 2. https://files.igmd. org.tr/doc/13102022-092238_turkcepdf.pdf. Accessed Date 11.09.2024
- European-Union. (2024). https://european-union.europa. eu/priorities-and-actions/actions- topic/customs_en. Accessed Date 09.09.2024
- Icustoms. (2024). GB Safety and Security & EU ICS2 Declarations. https://www.icustoms.ai/ Accessed Date 09.09.2024
- İhracıtçılar Meclisi. (2024). AB Ülke Notu. [EU Country Note] .https://tim.org.tr/files/downloads/Ulke_Bilgi_Notlar%C4%B1/AB%20%C3%9Clke%20.Accessed Date 12.10.2024
- KPMG. (2024). EU: Penalty. https://kpmg.com/us/en/taxnewsflash/news/2024/01/tnf-eu-penalty-relief-due- to-technical-issues-related-to-cbam-registry-and-import-control-system-2.html.
- Özer, H. A. (2012). Ekonomik Büyümenin Teorik Temelleri. [Theoretical Foundations Of Economic Growth] İktisadi ve İdari Bilimler Fakültesi Dergisi, Çankırı Karatekin Üniversitesi, 2(1)(63-72.).
- Revenue. (2024). www.revenue.ie. .Accessed Date 10.10.2024
- Slemrod, J. (2007). Cheating Ourselves: he Economics of Tax Evasion Journal of Economic Perspectives, 21,(1), 41-42
- Taxation.(2021).https://taxationcustoms.ec.europa.eu/customs-4/customs-security/import-control- system-2-ics2-0/import-control-system-2-release-1_en .
- (2023). /taxation-customs https://taxation-customs.ec.europa. eu/customs-4/customs-security/import- control-system-2-ics2-0/import-control-system-2-release-2_en.
- (2024). https://taxation-customs.ec.europa.eu/customs-4/ customs-security/import-control-system-2- ics2-0/import-control-system-2-release-3_en .
- TAXUD/(2022), OP, 0001. https://taxation-customs.ec. europa.eu/taxud2022op0001_en.Accessed Date 10.09.2024.
- Ticaret Bakanlığı, (2024). Yanıbaşımızdaki dev pazar Avrupa Birliği, [The Giant Market Right Next to us is The European Union]. https://ticaret.gov.tr/dis-iliskiler/avrupa-birligi/ yani-basimizdaki-dev-pazar-avrupa- birligi. Accessed Date 10.09.2024
- Trademap, www.trademap.com Accessed Date 14.09.2024.
- Turkish Exporters Union (2024 ). AB İthalat Kontrol Sistemi 2 (ICS2) Sürüm 3 Hakkında. [About EU import control System 2 (ICS2) version 3]. https://tim.org.tr/tr/ab-ithalat-kontrol-sistemi-2-ics2-surum-3-hakkinda., Accessed Date 14.09.2024.
- Union, Customs (2024). https://www.ab.gov.tr/gumruk-birligi_46234.html . Accessed Date 14.09.2024.
- Union, European. (2024 ). https://www.ab.gov.tr/_233.html. Accessed Date 14.09.2024.
- UTİKAD. (2024). Utikad https://www.utikad.org.tr/images/ BilgiBankasi/ithalatkontrolsistemi2ics2sunum- 5833.pdf. Accessed Date 14.09.2024.
- Yağış O. (2024). Yüksek teknolojili ürün ihracatı ve ekonomik büyüme ilişkisi: panel veri analizi. [The Relationship Between High-Technology Product Exports and Economic Growth: Panel Data Analysis]. Artvin Çoruh University International Journal of Social Sciences dergipark.org.tr/1433864
- Yanarışık, O. (2023). Türkiye-AB İlişkilerini Yeniden İşler Kılmak | Nasıl Bir Ortaklık? [Making Turkey-EU relations work again | what kind of partnership?]. Talha Köse, Editör, SETA Yayınları, Ankara, 109-128, 2023
- Yürek, M. A. (1997). İçsel büyüme teorileri, gelişmekte olan ülkeler ve kamu politikaları üzerine. [On Endogenous Growth Theories, Developing Countries and Public Policies]. Hazine Dergisi. 1-15.
Toplam 29 adet kaynakça vardır.
Ayrıntılar
| Birincil Dil | İngilizce |
|---|---|
| Konular | Hava Taşımacılığı ve Nakliye Hizmetleri |
| Bölüm | Araştırma Makaleleri |
| Yazarlar | |
| Proje Numarası | o |
| Erken Görünüm Tarihi | 25 Şubat 2025 |
| Yayımlanma Tarihi | 26 Şubat 2025 |
| Gönderilme Tarihi | 27 Kasım 2024 |
| Kabul Tarihi | 23 Aralık 2024 |
| Yayımlandığı Sayı | Yıl 2025 Cilt: 9 Sayı: 1 |
Journal of Aviation - JAV |
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