GÜMRÜK BİRLİĞİ’NİN DIŞ TİCARETİMİZ ÜZERİNE ETKİLERİ

Makalelerim, ,

 

Divan Dergisi, Sayı:4

Nejat ÇOĞAL
Gümrük Muhafaza Başkontrolörü

 

  1. GENEL DEĞERLENDİRME

Avrupa Ekonomik Topluluğu (AET), 1957 yılında, bir gümrük birliği şeklinde kurulmuş ancak ileride geniş kapsamlı bir ekonomik ve siyasi birlik oluşturmayı hedeflemiştir. Topluluk üyeleri, 1 Temmuz 1968 tarihinde birbirlerine uyguladıkları gümrük tarifelerini tümüyle ortadan kaldırarak Ortak Gümrük Tarifesini yürürlüğe koymuşlar ve böylece kendi aralarında gümrük birliğini tamamlamışlardır.[1]

 

Öte yandan, Ankara Anlaşması’nın 4’üncü maddesi, geçiş dönemi içinde Türkiye ile Topluluk arasında bir gümrük birliğinin gittikçe gelişen bir şekilde yerleşmesini öngörmüştür. Bu kapsamda, özellikle geçiş dönemi(1.1.1973–31.12.1995) içinde Türkiye’nin Toplulukla ticari ilişkileri artmış, AET, Geçici Anlaşma ile 1971 yılından itibaren bazı sınırlı sayıda ürün dışında (pamuk ipliği, makine halıları gibi) Türkiye kaynaklı tüm sanayi ürünlerine karşı gümrük vergilerini sıfırlamıştır. Türkiye ise, Topluluk çıkışlı sanayi ürünlerine karşı gümrük indirimlerini aşamalı olarak gerçekleştirmiş ve 1995 yılına gelindiğinde 12 ve 22 yıllık sanayi ürünleri listelerinde ve Avrupa Birliği’nin (AB) Ortak Gümrük Tarifesi’nde %80’in üzerinde uyum sağlamıştır.

 

Türkiye-AB arasında cereyan eden zorlu müzakereler neticesinde, 6 Mart 1995 tarihli 1/95 sayılı Ortaklık Konseyi Kararı alınmıştır. Bu karara göre, Türkiye-AB Gümrük Birliği 1 Ocak 1996 tarihinden itibaren yürürlüğe girecektir. 1996 yılından itibaren  Avrupa Birliği çıkışlı tüm sanayi ürünleri ile işlenmiş tarım ürünlerine karşı gümrük vergisi ile eş etkili vergiler ve miktar kısıtlamalarını kaldırılmış, üçüncü ülkelere karşı ise AB’nin Ortak Gümrük Tarifesi uygulanmaya başlanmıştır. Böylece, Taraflar arasındaki ilişkilerde, Ankara Anlaşması’nda öngörülen son döneme geçilmiştir.

 

Diğer taraftan, Avrupa Toplulukları’nın (AT) üçüncü bir ülke ile gerçekleştirdiği ilk gümrük birliği olan AT-Türkiye Gümrük Birliği, Türkiye’nin Tek Pazara ayrıcalıklı bir şekilde girmesine izin veren ve Türk ekonomisinin  rekabet gücünü artıran önemli bir adım olarak da değerlendirilebilir.[2]

 

Her ne kadar başlangıçta, Türk sanayisinin güçlü Avrupa sanayisi karşısında rekabet gücü olmadığı, üstlenilen tek taraflı yükümlülükler ile alternatif dış pazarlara girişin kısıtlanacağı ve Gümrük Birliği’nin AB ile gerektiği gibi müzakere edilemediği yönünde olumsuz eleştiriler yapılmış olsa da, Gümrük Birliği’nin sanılanın aksine Türk Dış Ticareti üzerinde köklü bir değişikliğe yol açmadığı görülmektedir.

 

Diğer taraftan, Gümrük Birliği’ni, Türk dış ticaretindeki değişimleri tek başına belirleyen bir süreç olarak değerlendirmek yeterli olmayacaktır. Bu çerçevede öncelikle 5 Nisan 1994 tarihinde yaşanan ekonomik kriz ile meydana gelen devalüasyonun yarattığı sorunların ve 1997 yılında Dünya ekonomisinde patlak veren Asya, ardından Rusya krizlerinin değerlendirmelerde dikkate alınması gerekmektedir. Ayrıca 1998 Mart ayı itibariyle Türkiye ekonomisinde yaşanan ciddi durgunluğu, 1999 yılında gerçekleştirilen genel seçimler, Ağustos ve Kasım aylarında yaşanan deprem felaketlerinin izlemesi de, bu dönemde Türkiye-Avrupa Birliği dış ticaretinin yapısını etkilemiştir. Son olarak Türkiye’nin kronik enflasyon sorununa çözüm bulmak amacıyla 2000 yılında uygulamaya koyulan Ekonomik İstikrar Programının, Kasım 2000 ve Şubat 2001 tarihlerinde yaşanan krizlerle hedeflerinden sapmasıyla oluşan istikrarsızlık ve devalüasyon, 2001 yılı ilk yarısındaki dış ticaret rakamlarında belirleyici olmuştur.[3]

 

  1. AB’NİN DIŞ TİCARETİMİZ İÇİNDEKİ PAYI

Gümrük Birliği öncesinde Türkiye’nin en büyük ticaret ortağı olan AB, Gümrük Birliği sonrasında da bu özelliğini devam ettirmiştir. Bir başka deyişle, Gümrük Birliği, Türkiye’nin dış ticaretinin coğrafi dağılımında önemli bir değişikliğe yol açmamıştır. 1993-1995 yılları arasında, dış ticaretimiz içinde ortalama  %45 olan AB’nin payı, 1996-2005 yıllarını kapsayan dönemde ortalama %50 olmuştur. Bunda, Gümrük Birliği’nin,  1971 yılından beri zaten  aşamalı olarak gerçekleştirilmiş olması ve 1996 yılına gelindiğinde ise gümrük tarifelerinde uyumun yaklaşık %80 oranında sağlanmış olmasının önemli bir payı vardır. Öte yandan, AB gibi güçlü bir ekonominin Türkiye’nin dış ticaretinde istikrarlı bir şekilde ve en büyük paya sahip olmasının, Türk ekonomisinin Dünya ekonomisinde yaşanabilecek krizlerden daha az etkilenmesine yardımcı olabilecektir.

 

Tablo 1 : Türkiye’nin Dış Ticareti ve AB’nin Payı 

Yıllar Genel                                                                   (milyon $) AB                                                      (milyon $) AB’nin Payı                                                    (%)
İhracat İthalat Hacim Açık İhracat İthalat Hacim Açık İhracat İthalat Hacim
1971 676 1.171 1.847 -495 329 582 911 -253 0,49 0,50 0,49
1980 2.910 7.909 10.819 -4.999 1.300 2.360 3.660 -1.060 0,45 0,30 0,34
1993 15.348 29.429 44.777 -14.081 7.289 10.950 18.239 -3.661 0,47 0,37 0,41
1994 18.105 23.270 41.375 -5.165 8.269 10.279 18.548 -2.010 0,46 0,44 0,45
1995 21.636 35.707 57.343 -14.071 11.078 16.760 27.838 -5.682 0,51 0,47 0,49
1996 23.224 43.626 66.850 -20.402 11.548 23.138 34.686 -11.590 0,50 0,53 0,52
1997 26.261 48.559 74.820 -22.298 12.248 24.870 37.118 -12.622 0,47 0,51 0,50
1998 26.974 45.921 72.895 -18.947 13.498 24.075 37.573 -10.577 0,50 0,52 0,52
1999 26.588 40.692 67.280 -14.104 14.333 21.419 35.752 -7.086 0,54 0,53 0,53
2000 27.485 54.149 81.634 -26.664 14.352 26.388 40.740 -12.036 0,52 0,49 0,50
2001 31.342 41.399 72.741 -10.057 16.118 18.280 34.398 -2.162 0,51 0,44 0,47
2002 36.059 51.553 87.612 -15.494 18.459 23.321 41.780 -4.862 0,51 0,45 0,48
2003 47.252 69.339 116.591 -22.087 25.899 33.495 59.394 -7.596 0,55 0,48 0,51
2004 63.121 97.540 160.661 -34.419 34.310 45.373 79.683 -11.063 0,54 0,47 0,50
2005 73.122 116.048 189.170 -42.926 38.312 48.958 87.270 -10.646 0,52 0,42 0,46

Kaynak: DTM, DİE.

 

Türkiye’nin AB-25’e ihraç ettiği belli başlı sanayi ürünleri cihaz, tekstil ürünleri, motorlu araç ve otomotiv parçalarıdır. Türkiye’nin AB-25’e ihraç ettiği belli başlı tarımsal ürünler ise meyve, sebze ve fındık olup, bu durum, Türkiye’nin tarım ürünleri ticaretinde fazla vermesini sağlamıştır. Türkiye’nin başlıca sanayi ithalat kalemleri ise makineler, kimyevi ürünler, demir ve çeliktir.[4]

 

1996’dan itibaren AB’nin Dış ticaretimiz içindeki dağılımı ithalat lehinde değişmiş; 1993-1995 yıllarında ortalama 8.879 milyar dolar olan ihracat payı 1996-2000 yıllarında ortalama 13.196 milyar dolara yükselirken, ithalatta bu pay yıllık ortalama 12.663 milyar dolardan 23.978 milyar dolara yükselmiştir. 2005 yılında ise AB, 73.122 milyar dolarlık ihracatımızdan 38.312 milyar dolar, 116.048 milyar dolarlık ithalatımızdan ise 48.958 milyar dolar pay almıştır. Bu tutarların genel ihracat ve ithalatımıza oranları ise sırasıyla %52 ve %42  olmuştur.

Tablo 2: Türkiye’nin İhracatının İthalatı Karşılama Oranları

 Yıllar Genel AB
ihracat/ithalat ihracat/ithalat
1971 0,58 0,57
1980 0,37 0,55
1993 0,52 0,67
1994 0,78 0,80
1995 0,61 0,66
1996 0,53 0,50
1997 0,54 0,49
1998 0,59 0,56
1999 0,65 0,67
2000 0,51 0,54
2001 0,76 0,88
2002 0,70 0,79
2003 0,68 0,77
2004 0,65 0,76
2005 0,63 0,78

Kaynak: DTM, DİE

Diğer taraftan, Türkiye’nin Avrupa Birliği dışında ticaret yaptığı diğer ülke ve ülke grupları ile Gümrük Birliği sonrası gerçekleştirdiği ticarette de belirgin bir değişiklik olmadığı ve aynı oranlarda istikrarlı bir artış gösterdiği ortaya çıkmıştır. Bu çerçevede, Gümrük Birliği’nin Avrupa Birliği lehine önemli bir ticaret sapması yaratmadığı ve Türkiye’nin diğer dış ticaret pazarlarında bir kayba yol açmadığını söyleyebiliriz.

  1. 1996-2005 DÖNEMİ TOPLAM DIŞ TİCARET KARŞILAŞTIRMASI

Tablo 3’den de görüleceği üzere, 1996-2005 döneminde, Türkiye’nin AB ülkeleriyle olan dış ticaret açığı, AB dışı diğer ülkelerin toplamıyla olan dış ticaret açığından önemli ölçüde azdır. Ayrıca, aynı dönemde AB’ye yapılan ihracatımızın ithalatı karşılama oranı %69 iken, AB dışında kalan tüm ülkelere yaptığımız ihracatın ithalatı karşılama oranı %57 dir. Bu, AB ile olan dış ticaretimizin, diğer tüm ülkelerle yaptığımız dış ticaret toplamına kıyasla daha dengeli olduğunu göstermektedir.

 

Tablo 3 : Türkiye’nin 1996-2005 Dönemi  Toplam Dış Ticareti 

Toplam Dış Ticaret (1996-2005) (Milyar $)
İhracat İthalat Açık İhracat/ithalat
AB 199 289 -90 0,69
AB Dışı 182 320 -138 0,57

Kaynak : DTM 

  1. AB’YE OLAN DIŞ TİCARETİMİZİN MAL GRUPLARI  İTİBARİYLE DAĞILIMI 

Türkiye’nin AB’den yaptığı ithalatı mal gruplarına göre değerlendirdiğimizde, 1996-2004 yılları arasında yatırım mallarının payının ortalama %26.5, ara mallarının payının %57.54 ve tüketim mallarının payının ise %15.35 olduğunu görmekteyiz.

 

 Tablo 4 : Türkiye’nin AB’nden Olan İthalatının Mal Grupları İtibariyle Dağılımı 

Yıl Yatırım Ara Malı Tüketim
Pay(%) Değişim (%) Pay (%) Değişim (%) Pay (%) Değişim (%)
1994 29,4 – 63,3 – 7,3 –
1995 28,7 50,5 62,5 52,5 8,8 87,5
1996 31,9 52,9 55,7 22,2 12,4 92,5
1997 29,5 -0,8 56,3 8,8 14,2 23,2
1998 29,8 -2 55,1 -5,3 15 2,5
1999 28,4 -15,5 55,2 -10,9 16,5 -2,7
2000 27,3 19,5 53 19,4 19,2 45,1
2001 23,6 -40,5 61,1 -20,9 14,2 -49,3
2002 23 24,2 61,8 29,1 13,7 23,2
2003 22,1 30,6 60,7 33,4 16,2 61
2004 23,5 52,5 59 39,4 16,8 47,9

Kaynak: DTM 

 

1996 yılında, bir önceki yıla göre toplam ithalat  %38.1 oranında artarken, sermaye malları ithalatında %52.9 , ara malları ithalatında %22.2 ve tüketim malları ithalatında %92.5 oranında artış olmuştur.

 

Türkiye’nin AB’den gerçekleştirdiği ithalatta yatırım ve ara mallarının ağırlıklı yer tutması, ithalatın Türk sanayisine yönelik girdi sağlayan sağlıklı yapısını ortaya koymaktadır. Yüksek teknolojiye dayanan yatırım mallarının ithalatı bu ürünlere bağlı  üretimde de ileri teknoloji kullanımını zorunlu kılmakta, firmaları AR-GE’ ye yönelten bir diğer etken olarak nihai aşamada üretimin kalitesinde belirleyici rol oynamaktadır.[5] 

Tablo 5 : Türkiye’nin AB’ne Olan  İhracatının Mal Grupları İtibariyle Dağılımı 

Yıl Yatırım Ara Malı Tüketim
Pay (%) Değişim (%) Pay (%) Değişim (%) Pay (%) Değişim (%)
1994 2,9 – 32,5 – 64,6 –
1995 2,9 26,2 31,8 25,8 65,3 29,7
1996 3,4 24,5 32,3 5,6 64,3 2,7
1997 3,5 6,8 33,5 10,1 63 4
1998 3,6 15,6 34,2 12,4 62,2 8,8
1999 4,4 29 34,7 8 60,9 4
2000 4,6 5,5 35,9 4,5 59,5 -1,2
2001 6 44,1 35,7 10,5 58,1 8,4
2002 6,9 32,7 31,6 1,4 61,4 21,1
2003 8,5 63 30,4 27,4 61 31,8
2004 11 81,8 31,3 45 57,4 32,4

Kaynak: DTM

 

İhracatımızın mal grupları itibariyle dağılımını incelediğimizde ise, GB öncesi dönemde olduğu gibi GB’nin son döneminde de tüketim malları %65.3 ve %57.4’lük paylarla AB’ye yapılan ihracatın temelini oluşturmuştur. İkinci sırada bulunan ara mallarının oranı ise 1/3 olan seviyesini korumuş, yatırım mallarının payı iki dönem arasında  %2.9’dan %11’e kadar yükselmiştir. GB öncesi %19 olan tarım ürünlerinin payı, söz konusu dönem sonunda yarı yarıya azalarak %9’a gerilemiştir. Türkiye’nin AB’ye yönelik ihracatı 11.078 milyar dolardan 34.310 milyar dolara yükselirken, tarım ürünleri ihracatı 1995 yılındaki 2 milyar dolarlık seviyesini aşamamıştır. Bu durum, Türkiye’nin tarım ürünleri genel ihracatı için de geçerlidir. 1995 yılında 4.1 milyar dolar olan toplam tarım ürünleri ihracatı, 2003 yılında 4.4 milyar dolar olarak gerçekleşmiştir.[6]

 

  1. GENEL VE AB İLE OLAN DIŞ TİCARETİMİZİN GELİŞİMİ

Grafik 1, 2 ve 3’ü incelediğimizde, Gümrük Birliği döneminde, Türkiye’nin genel ihracat ve ithalatının, AB’ye olan ihracat ve ithalatı ile paralel bir gelişme gösterdiği ortaya çıkmaktadır. Bu gelişmenin, AB’nin toplam dış ticaretimiz içinde %50 gibi yüksek bir paya sahip olmasından kaynaklandığını söylememiz mümkündür. Grafik 1  Ayrıca, Türkiye’nin AB’ye olan ihracatının ithalatı karşılama oranının, ilk iki yılda gerileme göstermekle birlikte, 1998 yılından itibaren tekrar yükselişe geçtiği, 2002 yılından bu yana da 1995 seviyesinden daha yukarıda seyrettiği görülmektedir (1995 yılında AB ile olan İhracat/ithalat oranımız %66 iken, 2005 yılında bu oran %78 seviyesine çıkmıştır). 

Grafik 2

 

 

Diğer taraftan, dış ticaret kalemlerindeki gelişme cari işlemler dengesini olumsuz yönde etkilemiştir. 1995 yılında 2.3 milyar dolar olan cari işlemler açığı, 1996 yılında 5.4 milyar dolara yükselmiştir. 1997 yılında bavul ticareti hariç, cari işlemler açığı 4.7 milyar dolar olmuştur. [7] Ancak, bu gelişmenin ne kadarı gümrük birliğine bağlı olarak ortaya çıkmıştır, ne kadarı maliye politikasındaki genişlemeci eğilimin sonucudur, bunu tespit etmek oldukça zordur.[8]

 

Grafik 3

 

 

Bununla birlikte, Türkiye’nin dış ticaretinin, GB’nden fazla etkilenmediği fakat daha çok kur politikaları’ndan etkilendiğini söyleyebiliriz. 1990’lı yılların hemen başından itibaren, uluslar arası kısa vadeli sermaye hareketlerini çekmek için uygulanan aşırı değerlenmiş TL politikası bir başka deyişle faiz lehine oluşturulan faiz-kur makası ithalatı özendirirken ihracatı cezalandırmıştır.[9]

 

  1. GÜMRÜK BİRLİĞİNİN TİCARET YAPICI ETKİSİ

GB, teknoloji transferi yoluyla birlik içinde yer alan ülkelerin üretim verimliliğini artırır. Üye ülkeler arasında ticarete karşı uygulanan tarife ve kotaların kaldırılması sonucunda malların fiyatları düşer. Bu gelişmeler, ülkeler arasındaki ticaret hacminin ve dolayısıyla daha ucuz ve kaliteli tüketimin artmasına yol açar.

Bu kapsamda, Türkiye’nin AB’ne olan ihracatının 1995-2005 yılları arasındaki gelişimine baktığımızda (Grafik 2), ihracatın istikrarlı bir şekilde ve devamlı olarak arttığını görebiliriz. Türkiye’nin AB’nden ithalatının da yaklaşık olarak benzer bir seyir gösterdiğini söylememiz mümkündür(Grafik 1). 1995 yılında AB’ne olan toplam ihracatımız 11.078 milyon $’dan 2005 yılına geldiğimizde 38.312 milyon Dolara yükselmiştir. Aynı şekilde, AB’nden yaptığımız ithalat aynı yıllarda, 16.760 milyon Dolardan 48.958 milyon Dolara çıkmıştır. Toplam ticaret hacmine baktığımızda ise, 1995 yılında 27.838 milyon Dolardan 2005 yılında 87.270 milyon Dolara çıktığını görmekteyiz.

  1. GÜMRÜK BİRLİĞİNİN TİCARET SAPTIRICI ETKİSİ

Gümrük Birliği’nin 1996 yılında yürürlüğe girmesiyle, Türkiye-AB arasında gümrük vergileri, miktar kısıtlamaları ve eş etkili vergiler kaldırılmış, üçüncü ülkelere karşı ise AB’nin ortak gümrük tarifesi uygulanmaya başlanmıştır. Bu durum, birlik dışında yer alan ülkelerden yapılan ithalatın pahalı hale gelmesine karşılık Birlik üyesi ülke mallarının ucuzlamasına yol açmıştır. Ancak, Türkiye’nin AB dışı ülkelerle ikili ticari ilişkilerinin gelişmiş olması nedeniyle, GB’nin ticaret saptırıcı etkisi çok fazla hissedilmemiştir. Tablo 6’dan da görebileceğimiz gibi, 1995 yılında AB’nden ithalatımızın genel ithalatımız içindeki payı %47 iken, 1999 yılında %53’e yükselmiş, 2005 yılında ise %42 seviyesine gerilemiştir. Aynı şekilde AB’ne olan ihracatımızın genel ihracatımız içindeki payı 1995 yılında %51 iken 1999 yılında %54 seviyesine yükselmiş, 2005 yılına gelindiğinde %52 seviyesinde gerçekleşmiştir.

 

Bu çerçevede, Türkiye-AB arasında gerçekleştirilen Gümrük Birliği’nin, her ne kadar rekabet şansı olmayan sektörlerde üretim ve istihdam kaybına yol açması mümkün olsa da, bu süreçte ülkeye yabancı sermaye ve teknoloji girişinin hızlanması ve sanayinin rekabet gücünün artmasına katkıda bulunması nedeniyle, Türkiye’nin dış ticaretinde olumlu bir etkisinin olduğunu söylememiz mümkündür.

 

SONUÇ 

Türkiye’nin 1959 yılında başlayan AB yolculuğu, 1963 yılında imzalanan Ankara Anlaşmasıyla kurumsal bir niteliğe bürünmüş, 1970 tarihinde imzalanan Katma protokol ile derinlik kazanmıştır. 1995 yılında imzalanan ve Türkiye-AB Gümrük Birliği’nin esaslarını düzenleyen 1/95 Sayılı Ortaklık Konseyi Kararıyla da ilişkilerde son döneme girilmiştir.

 

Ayrıca, son yıllarda ülkemizde yaşanan demokratikleşme hareketleri ve sağlanan ekonomik istikrarın, Türkiye-AB katılım müzakerelerinin 3 Ekim 2005 tarihinde başlamasına büyük katkı sağladığını söylememiz mümkündür.

 

Gümrük Birliği, Türkiye’nin AB’ne entegrasyonunda bir kilometre taşı olup, nihai hedef AB’ne tam üyeliktir. Türkiye’nin geleceği, son 200 yıldır izlediği temel politikalara uygun olarak Batı Dünyası ile entegrasyonda yatmaktadır.[10]

Gümrük Birliği esas olarak,  AT’nın 1971 yılında, Türkiye çıkışlı tüm sanayi ürünlerine karşı gümrük vergilerini tek taraflı olarak sıfırlaması ile başlamıştır. Türkiye ise, Ortaklık Anlaşması gereğince, Topluluk çıkışlı sanayi ürünlerine karşı gümrük vergilerini aşamalı olarak kaldırma yükümlülüğü altına girmiştir.

Türkiye’nin AT’na doğrudan başvuru yapmak yerine bir ortaklık ilişkisiyle Avrupa bütünleşme sürecine girmesinin nedeni, Türkiye ve AT üyesi ülkeler arasındaki büyük ekonomik, sosyal ve siyasal farktır. Ortaklık sürecinde, söz konusu farkın giderek kapatılması hedeflenmiştir. Türkiye-AB Gümrük Birliği bu farkın ekonomik anlamda giderilmesi için önemli bir süreç olmuştur.[11]

Bu kapsamda, Gümrük Birliği, Türkiye-AB ilişkilerinin daha da derinleşmesine katkıda bulunarak, malların serbest dolaşımı ve ticaret politikası; gümrük vergileri, miktar kısıtlamaları ve eş etkili önlemler ile vergi ve resimlerin kaldırılması; ortak gümrük tarifesi ve tercihli tarife politikaları; fikri sınai ve ticari hakların korunması alanlarında önemli adımlar atılmasında ve yasaların yakınlaştırılmasında itici bir güç olmayı başarmıştır.

Bununla birlikte, AB’nin toplam dış ticaretimiz içinde %50 gibi yüksek bir paya sahip olması nedeniyle, GB döneminde, Türkiye’nin AB ile olan dış ticareti, genel dış ticareti ile paralel bir seyir takip etmiştir.

Sonuç olarak, Türkiye-AB Gümrük Birliği, her ne kadar Türkiye’nin dış ticaretinde köklü bir değişikliğe yol açmasa da, gerek ticaretin mal ve ülke bazında çeşitlenmesine ve gerekse ülkeye yeni teknoloji ve sermaye girişinin hızlanmasına ve rekabetin geliştirilmesine sağladığı katkılar dikkate alındığında, tam üyelik yolunda atılan çok yararlı bir adım olmuştur.

KAYNAKÇA

DÖNMEZ Mustafa, “Gümrük Birliğinin Ekonomik Etkileri”, DPT, Aralık 1998.  

DPT, “Ankara Anlaşması ve Katma Protokol”, Cilt 2, Ağustos 1993

DPT, “Avrupa Topluluklarını kuran Temel Anlaşmalar(AKÇT, AET, AAET)”, Cilt 1,Ağustos 1993.

KARLUK Rıdvan,“Avrupa Birliği ve Türkiye”, Beta Basım A.Ş. , İstanbul 2002.

LITTOZ-MONNET Annabelle, VILLANUEVA PENAS Beatriz, “Turkey and The European Union, the İmiplications of a Spesific Enlargement”, sf. 3. http://www.irri-kiib.be/papers/050404Turquie-ALM-BVP.pdf

ÖZEN Çınar, “Türkiye-Avrupa Topluluğu Gümrük Birliği ve Tam Üyelik Sürecine         Etkileri”, 1.Baskı, Mayıs 2002.

SOĞUK Handan, İKV, http://www.ikv.org.tr/arastirmalar/degerlendirmeler/degerlendirmeler.html

ŞAHİNÖZ Ahmet, “AB-Türkiye: Ticari İlişkiler ve Gümrük Birliği”, İktisat İşletme ve Finans           Dergisi, Haziran 2004.

“Türkiye 2005 İlerleme Raporu”, Avrupa Komisyonu, Brüksel, 9 Kasım 2005, SEC(2005)1426.  Ulusal Program, 24.07.2003 tarihli 25178 sayılı Resmi Gazete.

İnternet Kaynakları 

www.abgs.gov.tr

www.abhaber.com

www.deltur.cec.eu.int

www.die.gov.trwww.dpt.gov.tr

www.dtm.gov.tr

www.hazine.gov.tr

www.ikv.org.tr

[1] Roma Anlaşması’nın 13 üncü maddesinde, üye devletlerin, aralarında yürürlükte olan ithalata yönelik gümrük vergilerini ve eş etkili yükümleri, geçiş dönemi içinde aşamalı olarak kaldıracakları hükme bağlanmıştır.

[2] Annabelle LITTOZ-MONNET, Beatriz VILLANUEVA PENAS, “Turkey and The European Union, the Implications of a Spesific Enlargement”, sf. 3.

[3] Handan SOĞUK, İKV, http://www.ikv.org.tr/arastirmalar/degerlendirmeler/degerlendirmeler.html

[4] “Türkiye 2005 İlerleme Raporu”, Avrupa Komisyonu, Brüksel, 9 Kasım 2005, SEC(2005)1426. sf.7.

[5]  Handan SOĞUK.

 

[6] Ahmet ŞAHİNÖZ, sf.39

[7] Bavul ticareti dahil edildiğinde cari işlemler açığı 1996 yılında 2.4 milyar dolar, 1997 yılında ise 2.8 milyar dolar olmaktadır.

 

[8] Mustafa DÖNMEZ, “Gümrük Birliğinin Ekonomik Etkileri”, DPT, Aralık 1998. sf. 2.

[9] Ahmet ŞAHİNÖZ, sf. 38

[10] Rıdvan KARLUK, “Avrupa Birliği ve Türkiye”, Beta Basım A.Ş., İstanbul 2002, sf.697.

[11] Çınar ÖZEN, sf. 120-121.

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