Abstract:

Purpose: Transit transportation is mixed with transit trade in practice. But in fact, the two activities are separated from each other in some ways. In international trade, transit trade and transit transport are separate transactions. In one, there is international trade, goods acquisition and sale. The other is transportation service. This study aims to study and identify the differences in transit trade and transit transport activities data practices, exchange rate valuation processes and value added tax exemption. Method: In the method of the research, it may be suggested that secondary data is used, especially in terms of legal matters. Transit transportation is the delivery of goods from a seller and the provision of transportation services to the recipient in another country by passing through third countries, in accordance with the international transport rules. In literature, instead of transit transportation, the logistics concept is more frequently used, including activities such as the movement of equipment and staff, the supply, maintenance and renewal of military equipment. The logistics concept today covers all of the transportation, storage, stock tracking, charging, discharge, order processing, packaging, purchase and information processing activities. Logistics activities enable suppliers to carry out long-term commercial activities based on the profit-winning relationship. In this case, it creates an improved impact on the performance of and provides loyal customers to. Many successful gain a competitive advantage as a result of their logistics activities. Research findings show that the two activities differ in terms of meaning and in the context of accounting practices.  The findings, compared with the relevant literature and relevant legal articles, have been presented in recommendations for researchers and practitioners.

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