INCOTREMS2020 <\/p>\n\n\n\n
CC Yay\u0131n No 723 ile g\u00fcncellenmi\u015f olup, Incoterms 2020 kurallar\u0131<\/strong> a\u015fa\u011f\u0131daki gibidir.<\/p>\n\n\n\n ICC 27 Eyl\u00fcl 2010’da Incoterms 2010 revizyonunu yay\u0131nlad\u0131. S\u00f6z konusu revizyon, 1 Ocak 2011 tarihinden itibaren uygulamaya ge\u00e7ecek. INCOTERMS \u0130ngilizce (International commercial terms) kelimelerinden baz\u0131 hecelerin bir araya getirilmesiyle olu\u015fturulmu\u015f bir terimdir. INCOTERMS’ler ICC (International Chamber of Commerce) (Milletleraras\u0131 Ticaret Odas\u0131) (MTO) taraf\u0131ndan haz\u0131rlanmaktad\u0131r.<\/mark><\/em><\/p>\n\n\n\n Incoterms 2010’da teslim \u015fekilleri 13’den 11’e d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr. D\u00f6rt \u015fart y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, bu kar\u015f\u0131l\u0131k iki yeni teslim \u015fekli olu\u015fturulmu\u015ftur<\/em>.[1]<\/a><\/mark><\/p>\n\n\n\n Sadece cip ve cif teslim \u015fekilleri sat\u0131c\u0131n\u0131n mallar\u0131 sigortalamas\u0131n\u0131 \u00f6ng\u00f6r\u00fcr.<\/p>\n\n\n\n T\u00fcm Ta\u015f\u0131ma Modlar\u0131nda Kullan\u0131lan Teslim \u015eekilleri:<\/u><\/strong><\/p>\n\n\n\n exw<\/strong> – Ex Works \u0130\u015fyerinde Teslim<\/p>\n\n\n\n fca<\/strong> – Free Carrier Ta\u015f\u0131y\u0131c\u0131ya Masrafs\u0131z<\/p>\n\n\n\n cpt<\/strong> – Carriage Paid To Ta\u015f\u0131ma \u00d6denmi\u015f Olarak<\/p>\n\n\n\n cip<\/strong> – Carriage and Insured Paid To Ta\u015f\u0131ma ve Sigorta \u00d6denmi\u015f Olarak<\/p>\n\n\n\n dap<\/strong> – Delivered At Place Belirlenen Yerde Teslim (Sigorta s\u00f6zle\u015fmeye g\u00f6re belirlendi\u011fi)<\/em><\/p>\n\n\n\n dpu<\/strong> – (Delivered at Place Unloaded) (yeni)<\/a> <\/em>Belirlenmi\u015f Yerde Bo\u015falt\u0131lm\u0131\u015f Olarak Teslim(Sigorta s\u00f6zle\u015fmeye g\u00f6re belirlendi\u011fi)<\/em><\/p>\n\n\n\n ddp<\/strong> – Delivered Duty Paid G\u00fcmr\u00fck Resmi \u00d6denmi\u015f Olarak Teslim (Sigorta s\u00f6zle\u015fmeye g\u00f6re belirlendi\u011fi)<\/em><\/p>\n\n\n\n Sadece Deniz ve \u0130\u00e7 Su Yolu Ta\u015f\u0131malar\u0131nda Kullan\u0131lan Teslim \u015eekilleri:<\/u><\/strong><\/p>\n\n\n\n fas<\/strong> – Free Alongside Ship Gemi Do\u011frultusunda Masrafs\u0131z<\/p>\n\n\n\n fob<\/strong> – Free On Board Gemide Masrafs\u0131z<\/p>\n\n\n\n cfr<\/strong> – Cost and Freight Mal Bedeli\/Masraflar ve Navlun<\/p>\n\n\n\n cif <\/strong>– Cost, Insurance And Freight Mal Bedeli\/Masraflar, Sigorta ve Navlun<\/p>\n\n\n\n 01.01.2020 tarihinden \u00f6nce kullan\u0131lan <\/em><\/strong>M\u00fclga Teslim \u015eekilleri<\/em><\/strong><\/p>\n\n\n\n 01.01.2011 tarihinden \u00f6nce kullan\u0131lan <\/em><\/strong>M\u00fclga Teslim \u015eekilleri<\/em><\/strong><\/p>\n\n\n\n <\/a>exw (Ex Works – <\/strong>\u0130\u015fyerinde Teslim)<\/strong><\/p>\n\n\n\n “\u0130\u015f yerinde Teslim” terimi, sat\u0131c\u0131n\u0131n, mallan, kendi mahallinde veya ismen belirlenmi\u015f ba\u015fkaca bir yerde (\u00f6rne\u011fin i\u015fyerinde, fabrikada, depoda vb.) al\u0131c\u0131n\u0131n tasarrufuna b\u0131rakarak teslim etmesini ifade eder. Sat\u0131c\u0131, mallar\u0131 herhangi bir ta\u015f\u0131ma arac\u0131na y\u00fcklemek zorunda olmad\u0131\u011f\u0131 gibi, mallar\u0131n ihracat\u0131 i\u00e7in g\u00fcmr\u00fckleme i\u015flemleri gereken hallerde bu g\u00fcmr\u00fckleme i\u015flemlerini yerine getirmek zorunda da de\u011fildir. Taraflar\u0131n, belirlenen teslim yerindeki ilgili noktay\u0131 m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k bir \u015fekilde belirlemeleri \u00f6nerilir. Zira bu noktaya kadar hasar riski ve masraflar sat\u0131c\u0131ya aittir. Al\u0131c\u0131 ise, mallar\u0131n belirlenen teslim yerinde, \u015fayet belirlenmi\u015fse \u00fczerinde anla\u015f\u0131lan noktadan teslim al\u0131nmas\u0131na ili\u015fkin t\u00fcm masraf ve riskleri \u00fcstlenir.<\/p>\n\n\n\n exw, sat\u0131c\u0131 bak\u0131m\u0131ndan asgari y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc temsil eder. Bu terim, a\u015fa\u011f\u0131da belirtilen hususlara dikkat edilerek kullan\u0131lmal\u0131d\u0131r:<\/p>\n\n\n\n a) Uygulamada sat\u0131c\u0131 mallar\u0131 y\u00fcklemek i\u00e7in daha uygun bir konumda olsa bile, sat\u0131c\u0131n\u0131n al\u0131c\u0131ya kar\u015f\u0131 mallan y\u00fcklemeye ili\u015fkin herhangi bir borcu yoktur. \u015eayet sat\u0131c\u0131 mallan y\u00fcklerse, bunu risk ve masraflar\u0131 al\u0131c\u0131ya ait olmak \u00fczere yapar. Sat\u0131c\u0131n\u0131n mallan y\u00fcklemek i\u00e7in daha uygun konumda bulundu\u011fu hallerde, sat\u0131c\u0131ya masraflar\u0131 ve riskleri kendisine ait olmak \u00fczere mallar\u0131 y\u00fckleme borcu \u00f6ng\u00f6ren fca kural\u0131 daha uygun olacakt\u0131r.<\/p>\n\n\n\n b) Sat\u0131c\u0131dan ihracat amac\u0131yla exw temelinde<\/p>\n\n\n\n mal sat\u0131n alan al\u0131c\u0131, sat\u0131c\u0131n\u0131n sadece ihracat\u0131 ger\u00e7ekle\u015ftirmek i\u00e7in al\u0131c\u0131n\u0131n talep edece\u011fi oranda yard\u0131mda bulunma borcu alt\u0131nda oldu\u011funu, buna kar\u015f\u0131l\u0131k ihracat i\u00e7in g\u00fcmr\u00fck i\u015flemlerini yerine getirmekle y\u00fck\u00fcml\u00fc olmad\u0131\u011f\u0131n, bilmelidir. Bu nedenle, al\u0131c\u0131 e\u011fer do\u011frudan veya Alayl\u0131 olarak ihracat i\u00e7in gerekli g\u00fcmr\u00fckleme i\u015flemlerini yerine getiremiyorsa, bu kural\u0131n kullan\u0131lmamas\u0131 \u00f6nerilir.<\/p>\n\n\n\n c) Al\u0131c\u0131n\u0131n mallar\u0131n ihrac\u0131 ile ilgili olarak sat\u0131c\u0131ya bilgi verme borcu s\u0131n\u0131rl\u0131d\u0131r. Ancak, sat\u0131c\u0131, \u00f6rne\u011fin vergilendirme, raporlama gibi nedenlerle bu bilgilere ihtiya\u00e7 duyabilir.<\/p>\n\n\n\n <\/a>fca (Free Carrier – <\/strong>Ta\u015f\u0131y\u0131c\u0131ya Masrafs\u0131z)<\/strong><\/p>\n\n\n\n “Ta\u015f\u0131c\u0131ya Masrafs\u0131z” kural\u0131, sat\u0131c\u0131n\u0131n mallan, sat\u0131c\u0131n\u0131n i\u015fyerinde veya belirlenen ba\u015fka bir yerde, al\u0131c\u0131 taraf\u0131ndan tayin edilen ta\u015f\u0131y\u0131c\u0131ya veya ba\u015fka bir ki\u015fiye teslim etmesini ifade eder. Taraflar\u0131n, belirlenen teslim yerindeki ilgili noktay\u0131 m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k bir \u015fekilde belirlemesi \u00f6nerilir. Zira bu noktada hasar al\u0131c\u0131ya ge\u00e7er.<\/p>\n\n\n\n E\u011fer taraflar teslimin sat\u0131c\u0131n\u0131n i\u015fyerinde ger\u00e7ekle\u015ftirilmesini ama\u00e7l\u0131yorsa, bu i\u015fyerinin adresini belirlenen teslim yeri olarak tan\u0131mlamal\u0131d\u0131r.<\/p>\n\n\n\n fca kural\u0131, sat\u0131c\u0131n\u0131n mallar\u0131 uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde ihracat i\u00e7in g\u00fcmr\u00fcklemesini gerektirir. Ancak, sat\u0131c\u0131n\u0131n mallar\u0131n ithalat i\u00e7in g\u00fcmr\u00fcklenmesi, ithalat har\u00e7lar\u0131n\u0131n \u00f6denmesi ve ithalat i\u00e7in gerekli g\u00fcmr\u00fck formalitelerinin takibine ili\u015fkin herhangi bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur.<\/p>\n\n\n\n <\/a>fas (Free Alongside Ship – <\/strong>Gemi Do\u011frultusunda Masrafs\u0131z)<\/strong><\/p>\n\n\n\n “Gemi Do\u011frultusunda Masrafs\u0131z” kural\u0131, sat\u0131c\u0131n\u0131n mallan belirlenen y\u00fckleme liman\u0131nda, al\u0131c\u0131 taraf\u0131ndan se\u00e7ilen geminin do\u011frultusunda (\u00f6rne\u011fin bir r\u0131ht\u0131mda veya bir mavnada) b\u0131rakarak teslim etmesini ifade eder. Mallara ili\u015fkin hasar ve masraflar, mallar gemi do\u011frultusunda b\u0131rak\u0131ld\u0131klar\u0131 zaman al\u0131c\u0131ya ge\u00e7er ve al\u0131c\u0131 bu andan itibaren b\u00fct\u00fcn masraflara katlan\u0131r.<\/p>\n\n\n\n Taraflar\u0131n, belirlenen y\u00fckleme liman\u0131ndaki y\u00fckleme noktas\u0131n\u0131 m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k bir \u015fekilde belirlemesi \u00f6nerilir. Zira bu noktaya kadar olu\u015facak masraflar sat\u0131c\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r ve bu masraflar ile ilgili elle\u00e7leme \u00fccretleri limandaki uygulamaya g\u00f6re de\u011fi\u015febilir.<\/p>\n\n\n\n Sat\u0131c\u0131n\u0131n mallar\u0131 ya gemi do\u011frultusunda teslim etmesi veya zaten bu \u015fekilde teslim edilmi\u015f mallar\u0131 tedarik etmesi gereklidir. “Tedarik” terimine burada yap\u0131lan at\u0131f \u00f6zellikle emtia sat\u0131\u015f\u0131nda mutad oldu\u011fu \u015fekilde zincirleme (dizi halinde) olarak yap\u0131lan birden fazla sat\u0131\u015fa ili\u015fkindir.<\/p>\n\n\n\n Mallar\u0131n konteynerde oldu\u011fu hallerde, sat\u0131c\u0131n\u0131n mallar\u0131 gemi do\u011frultusunda de\u011fil de bir terminalde ta\u015f\u0131y\u0131c\u0131ya teslim etmesi ola\u011fand\u0131r. Bu gibi durumlarda, fas kural\u0131 uygun de\u011fildir ve fca kural\u0131 kullan\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n fas kural\u0131, sat\u0131c\u0131n\u0131n mallar\u0131 uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde ihracat i\u00e7in g\u00fcmr\u00fcklemesini gerektirir. Ancak, sat\u0131c\u0131n\u0131n mallar\u0131n ithalat i\u00e7in g\u00fcmr\u00fcklenmesi, ithalat har\u00e7lar\u0131n\u0131n \u00f6denmesi ve ithalat i\u00e7in gerekli g\u00fcmr\u00fck formalitelerinin takibine ili\u015fkin herhangi bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur.<\/p>\n\n\n\n <\/a>fob (Free On Board – <\/strong>Gemide Masrafs\u0131z)<\/strong><\/p>\n\n\n\n “Gemide Masrafs\u0131z” kural\u0131, sat\u0131c\u0131n\u0131n mallan belirlenen y\u00fckleme liman\u0131nda, al\u0131c\u0131 taraf\u0131ndan se\u00e7ilen gemide veya bu \u015fekilde teslim edilen mallar\u0131 temin ederek teslim etmesini ifade eder. Mallara ili\u015fkin hasar ve masraflar, mallar gemide bulundu\u011funda al\u0131c\u0131ya ge\u00e7er ve al\u0131c\u0131, bu andan itibaren b\u00fct\u00fcn masraflara katlan\u0131r.<\/p>\n\n\n\n Sat\u0131c\u0131n\u0131n mallar\u0131 ya gemide teslim etmesi veya zaten g\u00f6nderilmek \u00fczere bu \u015fekilde teslim edilmi\u015f mallar\u0131 tedarik etmesi gereklidir. “Tedarik” terimine burada yap\u0131lan at\u0131f \u00f6zellikle emtia sat\u0131\u015f\u0131nda mutad oldu\u011fu \u015fekilde zincirleme (dizi halinde) olarak yap\u0131lan birden fazla sat\u0131\u015fa ili\u015fkindir.<\/p>\n\n\n\n fob kural\u0131 sat\u0131c\u0131n\u0131n mallar\u0131 gemiye y\u00fcklenmeden \u00f6nce bir terminalde ta\u015f\u0131y\u0131c\u0131ya teslim etti\u011fi haller i\u00e7in uygun olmayabilir. \u00d6rne\u011fin mallar konteynerde oldu\u011fu zaman bu \u015fekilde teslim edilmeleri ola\u011fand\u0131r. Bu gibi durumlarda, fca kural\u0131 kullan\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n fob kural\u0131, sat\u0131c\u0131n\u0131n mallar\u0131 uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde ihracat i\u00e7in g\u00fcmr\u00fcklemesini gerektirir. Ancak, sat\u0131c\u0131n\u0131n mallar\u0131n ithalat i\u00e7in g\u00fcmr\u00fcklenmesi, ithalat har\u00e7lar\u0131n\u0131n \u00f6denmesi ve ithalat i\u00e7in gerekli g\u00fcmr\u00fck formalitelerinin takibine ili\u015fkin herhangi bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur.<\/p>\n\n\n\n <\/a>cfr (Cost And Freight – <\/strong>Masraflar Ve Navlun)<\/strong><\/p>\n\n\n\n “Masraflar ve Navlun” kural\u0131, sat\u0131c\u0131n\u0131n mallan gemide teslim etmesini veya zaten bu \u015fekilde teslim edilmi\u015f mallan tedarik etmesini ifade eder. Mallara ili\u015fkin hasar ve masraflar, mallar gemide bulundu\u011funda al\u0131c\u0131ya ge\u00e7er. Sat\u0131c\u0131, mallar\u0131n belirlenen varma liman\u0131na getirilmesi i\u00e7in ta\u015f\u0131ma s\u00f6zle\u015fmesi yapmal\u0131 ve masraflar ile navlunu \u00f6demelidir.<\/p>\n\n\n\n cpt, cip, cfr veya cif kurallar\u0131 kullan\u0131ld\u0131\u011f\u0131nda, sat\u0131c\u0131 teslim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc, mallar varma yerine ula\u015ft\u0131\u011f\u0131nda de\u011fil, mallar\u0131 ilgili kural uyar\u0131nca ta\u015f\u0131y\u0131c\u0131ya tevdi etti\u011finde yerine getirir.<\/p>\n\n\n\n Bu kural\u0131n iki kritik noktas\u0131 bulunur, \u00e7\u00fcnk\u00fc hasar\u0131n ge\u00e7i\u015fi ve masraflar\u0131n devri farkl\u0131 yerlerde ger\u00e7ekle\u015fir. Sat\u0131m s\u00f6zle\u015fmesi her zaman bir varma liman\u0131n\u0131 belirtmekle beraber, mallara ili\u015fkin ziya ve hasar\u0131n al\u0131c\u0131ya ge\u00e7ti\u011fi yer olan y\u00fckleme liman\u0131n\u0131 belirtmeyebilir. E\u011fer, y\u00fckleme liman\u0131 al\u0131c\u0131 a\u00e7\u0131s\u0131ndan \u00f6zellikle \u00f6nemliyse, taraflara bunun s\u00f6zle\u015fmede m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k bir \u015fekilde d\u00fczenlenmesi \u00f6nerilir.<\/p>\n\n\n\n Taraflar\u0131n, kararla\u015ft\u0131r\u0131lan varma liman\u0131ndaki ilgili noktay\u0131 m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k bir \u015fekilde belirlemesi \u00f6nerilir. Zira bu noktaya kadar olu\u015facak masraflar sat\u0131c\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r. Sanc\u0131ya \u00f6zellikle bu se\u00e7ime uyan ta\u015f\u0131ma s\u00f6zle\u015fmesi yapmas\u0131 \u00f6nerilir. E\u011fer sat\u0131c\u0131, ta\u015f\u0131ma s\u00f6zle\u015fmesine ili\u015fkin olarak varma liman\u0131nda mallar\u0131n bo\u015falt\u0131lmas\u0131na ili\u015fkin masraflar\u0131 \u00fcstlenmek zorunda kal\u0131rsa, aksi taraflarca kararla\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 s\u00fcrece, bu masraflar\u0131n al\u0131c\u0131 taraf\u0131ndan tazminini isteyemez.<\/p>\n\n\n\n Sat\u0131c\u0131n\u0131n mallar\u0131 ya gemide teslim etmesi veya zaten varma yerine g\u00f6nderilmek \u00fczere bu \u015fekilde teslim edilmi\u015f mallar\u0131 tedarik etmesi gereklidir. Buna ek olarak, sat\u0131c\u0131n\u0131n ya bir ta\u015f\u0131ma s\u00f6zle\u015fmesi yapmas\u0131 veya b\u00f6yle bir s\u00f6zle\u015fmeyi tedarik etmesi gereklidir. “Tedarik” terimine burada yap\u0131lan at\u0131f \u00f6zellikle emtia sat\u0131\u015f\u0131nda mutad oldu\u011fu \u015fekilde zincirleme (dizi halinde) olarak yap\u0131lan birden fazla sat\u0131\u015fa ili\u015fkindir.<\/p>\n\n\n\n cfr kural\u0131 sat\u0131c\u0131n\u0131n mallan gemiye y\u00fcklenmeden \u00f6nce bir terminalde ta\u015f\u0131y\u0131c\u0131ya teslim etti\u011fi haller i\u00e7in uygun olmayabilir. \u00d6rne\u011fin mallar konteynerde oldu\u011fu zaman bu \u015fekilde teslim edilmeleri ola\u011fand\u0131r. Bu gibi durumlarda, cpt kural\u0131 kullan\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n <\/a>cif (Cost, Insurence And Freight – Mal Bedeli\/<\/strong>Masraflar, Sigorta ve Navlun)<\/strong><\/p>\n\n\n\n “Masraflar, Sigorta ve Navlun” kural\u0131, sat\u0131c\u0131n\u0131n mallan gemide teslim etmesini veya zaten bu \u015fekilde teslim edilmi\u015f mallar\u0131 tedarik etmesini ifade eder. Mallara ili\u015fkin hasar ve masraflar, mallar gemide bulundu\u011funda al\u0131c\u0131ya ge\u00e7er. Sat\u0131c\u0131, mallar\u0131n belirlenen varma liman\u0131na getirilmesi i\u00e7in ta\u015f\u0131ma s\u00f6zle\u015fmesi yapmal\u0131 ve masraflar ile navlunu \u00f6demelidir.<\/p>\n\n\n\n Sat\u0131c\u0131 ayr\u0131ca al\u0131c\u0131n\u0131n yolculuk s\u0131ras\u0131nda mallara ili\u015fkin ziya ve hasar riskine kar\u015f\u0131l\u0131k bir sigorta s\u00f6zle\u015fmesi yapar. Al\u0131c\u0131, cif kural\u0131nda sat\u0131c\u0131n\u0131n sadece asgari teminat sa\u011flayan bir sigorta temin etmek zorunda oldu\u011funa dikkat etmelidir. Al\u0131c\u0131 daha geni\u015f bir teminat ile korunmak isterse, ya bu konuda sat\u0131c\u0131 ile m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k olarak anla\u015fmal\u0131 veya kendisi ek sigorta yapt\u0131rmal\u0131d\u0131r.<\/p>\n\n\n\n cpt, cip, cfr veya cif kurallar\u0131 kullan\u0131ld\u0131\u011f\u0131nda, sat\u0131c\u0131 teslim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc, mallar varma yerine ula\u015ft\u0131\u011f\u0131nda de\u011fil, mallar\u0131 ilgili kural uyar\u0131nca ta\u015f\u0131y\u0131c\u0131ya tevdi etti\u011finde yerine getirir.<\/p>\n\n\n\n Bu kural\u0131n iki kritik noktas\u0131 bulunur, \u00e7\u00fcnk\u00fc hasar\u0131n ge\u00e7i\u015fi ve masraflar\u0131n devri farkl\u0131 yerlerde ger\u00e7ekle\u015fir. Sat\u0131m s\u00f6zle\u015fmesi her zaman bir varma liman\u0131n\u0131 belirtmekle beraber, mallara ili\u015fkin ziya ve hasar\u0131n al\u0131c\u0131ya ge\u00e7ti\u011fi yer olan y\u00fckleme liman\u0131n\u0131 belirtmeyebilir. E\u011fer, y\u00fckleme liman\u0131 al\u0131c\u0131 a\u00e7\u0131s\u0131ndan \u00f6zellikle \u00f6nemliyse, taraflara bunun s\u00f6zle\u015fmede m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k bir \u015fekilde d\u00fczenlenmesi \u00f6nerilir.<\/p>\n\n\n\n Taraflar\u0131n, kararlardan varma liman\u0131ndaki ilgili noktay\u0131 m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k bir \u015fekilde belirlemesi \u00f6nerilir. Zira bu noktaya kadar olu\u015facak masraflar sat\u0131c\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r. Sat\u0131c\u0131ya \u00f6zellikle bu se\u00e7ime uyan ta\u015f\u0131ma s\u00f6zle\u015fmesi yapmas\u0131 \u00f6nerilir. E\u011fer sat\u0131c\u0131, ta\u015f\u0131ma s\u00f6zle\u015fmesine ili\u015fkin olarak varma liman\u0131nda mallar\u0131n bo\u015falt\u0131lmas\u0131na ili\u015fkin masraflar\u0131 \u00fcstlenmek zorunda kal\u0131rsa, aksi taraflarca kararla\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 s\u00fcrece, bu masraflar\u0131n al\u0131c\u0131 taraf\u0131ndan tazminini isteyemez.<\/p>\n\n\n\n Sat\u0131c\u0131n\u0131n mallar\u0131 ya gemide teslim etmesi veya zaten varma yerine g\u00f6nderilmek \u00fczere bu \u015fekilde teslim edilmi\u015f mallar\u0131 tedarik etmesi gereklidir. Buna ek olarak, sat\u0131c\u0131n\u0131n ya bir ta\u015f\u0131ma s\u00f6zle\u015fmesi yapmas\u0131 veya b\u00f6yle bir s\u00f6zle\u015fmeyi tedarik etmesi gereklidir. “Tedarik” terimine burada yap\u0131lan at\u0131f \u00f6zellikle emtia sat\u0131\u015f\u0131nda mutad oldu\u011fu \u015fekilde zincirleme (dizi halinde) olarak yap\u0131lan birden fazla sat\u0131\u015fa ili\u015fkindir.<\/p>\n\n\n\n cif kural\u0131 sat\u0131c\u0131n\u0131n mallar\u0131 gemiye y\u00fcklenmeden \u00f6nce bir terminalde ta\u015f\u0131y\u0131c\u0131ya teslim etti\u011fi haller i\u00e7in uygun olmayabilir. \u00d6rne\u011fin mallar konteynerde oldu\u011fu zaman bu \u015fekilde teslim edilmeleri ola\u011fand\u0131r. Bu gibi durumlarda, cip kural\u0131 kullan\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n cif kural\u0131, sat\u0131c\u0131n\u0131n mallar\u0131 uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde ihracat i\u00e7in g\u00fcmr\u00fcklemesini gerektirir. Ancak, sat\u0131c\u0131n\u0131n mallar\u0131n ithalat i\u00e7in g\u00fcmr\u00fcklenmesi, ithalat har\u00e7lar\u0131n\u0131n \u00f6denmesi ve ithalat i\u00e7in gerekli g\u00fcmr\u00fck formalitelerinin takibine ili\u015fkin herhangi bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur.<\/p>\n\n\n\n <\/a>cpt (Carriage Paid To…. – <\/strong>Ta\u015f\u0131ma \u00d6denmi\u015f Olarak)<\/strong><\/p>\n\n\n\n “Ta\u015f\u0131ma \u00d6denmi\u015f Olarak” kural\u0131, sat\u0131c\u0131n\u0131n mallan kendisinin se\u00e7ti\u011fi bir ta\u015f\u0131y\u0131c\u0131 veya di\u011fer bir ki\u015fiye belirlenen yerde (e\u011fer taraflarca b\u00f6yle bir yer kararla\u015ft\u0131r\u0131lm\u0131\u015f ise) teslim edece\u011fini ve sat\u0131c\u0131n\u0131n, mallar\u0131n belirtilen var\u0131\u015f noktas\u0131na getirilmesi i\u00e7in gerekli ta\u015f\u0131ma s\u00f6zle\u015fmesini yapmak ve ta\u015f\u0131ma masraflar\u0131n\u0131 \u00f6demek zorunda oldu\u011funu ifade eder. cpt, cip, cfr veya cif kurallar\u0131 kullan\u0131ld\u0131\u011f\u0131nda, sat\u0131c\u0131 teslim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc mallar varma yerine ula\u015ft\u0131\u011f\u0131nda de\u011fil, mallar\u0131 ta\u015f\u0131y\u0131c\u0131ya tevdi etti\u011finde yerine getirir.<\/p>\n\n\n\n Bu kural\u0131n iki kritik noktas\u0131 bulunur, \u00e7\u00fcnk\u00fc hasar\u0131n ge\u00e7i\u015fi ve masraflar\u0131n devri farkl\u0131 yerlerde ger\u00e7ekle\u015fir. Taraflar\u0131n, hasar\u0131n al\u0131c\u0131ya ge\u00e7ece\u011fi teslim yerini ve sat\u0131c\u0131n\u0131n mallar\u0131n o noktaya kadar ta\u015f\u0131nmas\u0131 i\u00e7in ta\u015f\u0131ma s\u00f6zle\u015fmesi akdedece\u011fi varma yerini s\u00f6zle\u015fmede m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k bir \u015fekilde d\u00fczenlemeleri \u00f6nerilir. E\u011fer mallar\u0131n belirlenen varma yerine ula\u015ft\u0131r\u0131lmas\u0131 i\u00e7in birden \u00e7ok ta\u015f\u0131y\u0131c\u0131 kullan\u0131l\u0131yorsa, mallar\u0131n ilk ta\u015f\u0131y\u0131c\u0131ya teslimiyle, yani tamamen sat\u0131c\u0131n\u0131n takdirine ba\u011fl\u0131 ve al\u0131c\u0131n\u0131n \u00fczerinde hi\u00e7bir kontrol\u00fcn\u00fcn olmad\u0131\u011f\u0131 bir noktada, hasar al\u0131c\u0131ya ge\u00e7mi\u015f olur. E\u011fer taraflar hasar\u0131n daha ileriki bir a\u015famada (\u00f6rne\u011fin, okyanustaki bir limanda veya havaalan\u0131nda) ge\u00e7i\u015fini d\u00fczenlemek istiyorlarsa, sat\u0131m s\u00f6zle\u015fmesinde bu hususa de\u011finmelidir.<\/p>\n\n\n\n Taraflar\u0131n, belirlenen varma yerindeki ilgili noktay\u0131 m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k bir \u015fekilde belirlemesi \u00f6nerilir. Zira bu noktaya kadar olu\u015facak masraflar sat\u0131c\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r. Sanc\u0131ya \u00f6zelikle bu se\u00e7ime uyan bir ta\u015f\u0131ma s\u00f6zle\u015fmesi yapmas\u0131 \u00f6nerilir. E\u011fer sat\u0131c\u0131, ta\u015f\u0131ma s\u00f6zle\u015fmesine ili\u015fkin olarak varma liman\u0131nda mallar\u0131n bo\u015falt\u0131lmas\u0131na ili\u015fkin masraflar\u0131 \u00fcstlenmek zorunda kal\u0131rsa, aksi taraflarca kararla\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 s\u00fcrece, bu masraflar\u0131n al\u0131c\u0131 taraf\u0131ndan tazminini isteyemez.<\/p>\n\n\n\n cpt kural\u0131, uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde sat\u0131c\u0131n\u0131n mallar\u0131 ihracat i\u00e7in g\u00fcmr\u00fcklemesini gerektirir. Ancak, sat\u0131c\u0131n\u0131n mallar\u0131n ithalat i\u00e7in g\u00fcmr\u00fcklenmesi, ithalat har\u00e7lar\u0131n\u0131n \u00f6denmesi ve ithalat i\u00e7in gerekli g\u00fcmr\u00fck formalitelerinin takibine ili\u015fkin herhangi bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur.<\/p>\n\n\n\n <\/a>cip (Carriage and Insurance Paid To… – <\/strong>Ta\u015f\u0131ma ve Sigorta \u00d6denmi\u015f Olarak)<\/strong><\/p>\n\n\n\n “Ta\u015f\u0131ma ve Sigorta \u00d6denmi\u015f Olarak” kural\u0131, sat\u0131c\u0131n\u0131n mallar\u0131 kendisinin se\u00e7ti\u011fi bir ta\u015f\u0131y\u0131c\u0131 veya di\u011fer bir ki\u015fiye belirlenen yerde (e\u011fer taraflarca b\u00f6yle bir yer kararla\u015ft\u0131r\u0131lm\u0131\u015f ise) teslim edece\u011fini ve sat\u0131c\u0131n\u0131n, mallar\u0131n belirtilen var\u0131\u015f noktas\u0131na getirilmesi gereken ta\u015f\u0131ma s\u00f6zle\u015fmesini yapmak ve ta\u015f\u0131ma masraflar\u0131n\u0131 \u00f6demek zorunda oldu\u011funu ifade eder.<\/p>\n\n\n\n Sat\u0131c\u0131 ayr\u0131ca al\u0131c\u0131n\u0131n yolculuk s\u0131ras\u0131nda mallara ili\u015fkin ziya ve hasar riskine kar\u015f\u0131l\u0131k bir sigorta s\u00f6zle\u015fmesi yapar. Al\u0131c\u0131, cip kural\u0131nda sat\u0131c\u0131n\u0131n sadece asgari teminat sa\u011flayan bir sigorta temin etmek zorunda oldu\u011funa dikkat etmelidir. Al\u0131c\u0131 daha geni\u015f b\u00eer teminat ile korunmak isterse, ya bu konuda sat\u0131c\u0131 ile m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k olarak anla\u015fmal\u0131 veya kendisi ek sigorta yapt\u0131rmal\u0131d\u0131r.<\/p>\n\n\n\n cpt, cip, cfr veya cif kurallar\u0131 kullan\u0131ld\u0131\u011f\u0131nda, sat\u0131c\u0131 teslim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc mallar varma yerine ula\u015ft\u0131\u011f\u0131nda de\u011fil, mallar\u0131 ta\u015f\u0131y\u0131c\u0131ya tevdi etti\u011finde yerine getirir.<\/p>\n\n\n\n Bu kural\u0131n iki kritik noktas\u0131 bulunur, \u00e7\u00fcnk\u00fc hasar\u0131n ge\u00e7i\u015fi ve masraflar\u0131n devri farkl\u0131 yerlerde ger\u00e7ekle\u015fir. Taraflar\u0131n, hasar\u0131n al\u0131c\u0131ya ge\u00e7ece\u011fi teslim yerini ve sat\u0131c\u0131n\u0131n mallar\u0131n o noktaya kadar ta\u015f\u0131nmas\u0131 i\u00e7in ta\u015f\u0131ma s\u00f6zle\u015fmesi akdedece\u011fi varma yerini s\u00f6zle\u015fmede m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k bir \u015fekilde d\u00fczenlemeleri \u00d6nerilir. E\u011fer mallar\u0131n belirlenen varma yerine ula\u015ft\u0131r\u0131lmas\u0131 i\u00e7in birden \u00e7ok ta\u015f\u0131y\u0131c\u0131 kullan\u0131l\u0131yorsa, mallar\u0131n ilk ta\u015f\u0131y\u0131c\u0131ya teslimiyle, yani tamamen sat\u0131c\u0131n\u0131n takdirine ba\u011fl\u0131 ve al\u0131c\u0131n\u0131n \u00fczerinde hi\u00e7bir kontrol\u00fcn\u00fcn olmad\u0131\u011f\u0131 bir noktada, hasar al\u0131c\u0131ya ge\u00e7mi\u015f olur. E\u011fere taraflar hasar\u0131n daha ileriki bir a\u015famada (\u00f6rne\u011fin okyanustaki bir limanda veya havaalan\u0131nda) ge\u00e7i\u015fini d\u00fczenlemek istiyorlarsa, sat\u0131m s\u00f6zle\u015fmesinde bu hususa de\u011finmelidir.<\/p>\n\n\n\n Taraflar\u0131n, belirlenen varma yerindeki ilgili noktay\u0131 m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k bir \u015fekilde belirlemesi \u00f6nerilir. Zira bu noktaya kadar olu\u015facak masraflar sat\u0131c\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r. Sat\u0131c\u0131ya \u00f6zellikle bu se\u00e7ime uyan ta\u015f\u0131ma s\u00f6zle\u015fmeleri yapmas\u0131 \u00f6nerilir. E\u011fer sat\u0131c\u0131, ta\u015f\u0131ma s\u00f6zle\u015fmesine ili\u015fkin olarak varma liman\u0131nda mallar\u0131n bo\u015falt\u0131lmas\u0131na ili\u015fkin masraflar\u0131 \u00fcstlenmek zorunda kal\u0131rsa, aksi taraflarca kararla\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 s\u00fcrece, bu masraflar\u0131n al\u0131c\u0131 taraf\u0131ndan tazminini isteyemez.<\/p>\n\n\n\n cip kural\u0131, uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde sat\u0131c\u0131n\u0131n mallar\u0131 ihracat i\u00e7in g\u00fcmr\u00fcklemesini gerektirir. Ancak, sat\u0131c\u0131n\u0131n mallar\u0131n ithalat i\u00e7in g\u00fcmr\u00fcklenmesi, ithalat har\u00e7lar\u0131n\u0131n \u00f6denmesi ve ithalat i\u00e7in gerekli g\u00fcmr\u00fck formalitelerinin takibine ili\u015fkin herhangi bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur.<\/p>\n\n\n\n <\/a>ddp (Delivered Duty Paid – <\/strong>G\u00fcmr\u00fck Resmi \u00d6denmi\u015f Olarak Teslim)<\/strong><\/p>\n\n\n\n “G\u00fcmr\u00fck Resmi \u00d6denmi\u015f Olarak Teslim” kural\u0131, sat\u0131c\u0131n\u0131n mallan ithalat i\u00e7in g\u00fcmr\u00fcklenmi\u015f olarak ve belirlenen varma yerinde gelen ta\u015f\u0131ma arac\u0131nda bo\u015faltmaya haz\u0131r \u015fekilde al\u0131c\u0131n\u0131n tasarrufuna b\u0131rakmakla teslim etti\u011fini ifade eder. Sat\u0131c\u0131, mallar\u0131n belirlenen varma yerine getirilmesine ili\u015fkin t\u00fcm hasar ve masraflar\u0131 \u00fcstlenir ve mallar\u0131n sadece ihrac\u0131 de\u011fil, ithali i\u00e7in de g\u00fcmr\u00fckleme i\u015flemlerini yapmakla, ihracat ve ithalat i\u00e7in gerekli her t\u00fcrl\u00fc harc\u0131 \u00f6demekle ve t\u00fcm g\u00fcmr\u00fck formalitelerini yerine getirmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n ddp kural\u0131 sat\u0131c\u0131 a\u00e7\u0131s\u0131ndan azami y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc g\u00f6sterir.<\/p>\n\n\n\n Taraflar\u0131n, belirlenen varma yerindeki ilgili noktay\u0131 m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k bir \u015fekilde belirlemesi \u00f6nerilir. Zira bu noktaya kadar olu\u015facak masraflar ve hasar sat\u0131c\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r. Sat\u0131c\u0131ya \u00f6zelikle bu se\u00e7ime uyan bir ta\u015f\u0131ma s\u00f6zle\u015fmesi yapmas\u0131 \u00f6nerilir. E\u011fer sat\u0131c\u0131, ta\u015f\u0131ma s\u00f6zle\u015fmesine uygun olarak varma yerinde mallar\u0131n bo\u015falt\u0131lmas\u0131na ili\u015fkin masraf yaparsa, aksi taraflarca kararla\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 s\u00fcrece, bu masraflar\u0131n al\u0131c\u0131 taraf\u0131ndan tazminini isteyemez.<\/p>\n\n\n\n Sat\u0131c\u0131n\u0131n ithalat i\u00e7in gerekli g\u00fcmr\u00fckleme i\u015flemlerini do\u011frudan veya dolayl\u0131 olarak yerine getirme imkan\u0131 yoksa taraflara ddp kural\u0131n\u0131 kullanmamalar\u0131 \u00f6nerilir.<\/p>\n\n\n\n E\u011fer taraflar, mallar\u0131n ithalat i\u00e7in g\u00fcmr\u00fcklenmesine ili\u015fkin t\u00fcm hasar ve masraflar\u0131n al\u0131c\u0131 taraf\u0131ndan \u00fcstlenilmesini istiyorlarsa, dap kural\u0131 kullan\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n Sat\u0131m s\u00f6zle\u015fmesinde aksi a\u00e7\u0131k\u00e7a kararla\u015ft\u0131r\u0131lmam\u0131\u015fsa, ithalata ili\u015fkin \u00f6denmesi gereken KDV ve di\u011fer t\u00fcm vergiler sat\u0131c\u0131ya aittir.<\/p>\n\n\n\n Bununla birlikte, teslim \u015feklinde sat\u0131c\u0131ya direkt olarak bir teminat sigortas\u0131<\/strong> \u00f6deme zorunlulu\u011fu getirmemekte, sat\u0131c\u0131 ile al\u0131c\u0131 aras\u0131nda yap\u0131lacak s\u00f6zle\u015fme kapsam\u0131nda bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc sat\u0131c\u0131 ya da al\u0131c\u0131ya y\u00fcklemektedir. Bu itibarla, al\u0131c\u0131 taraf\u0131ndan herhangi bir sigorta<\/strong> \u00f6demesi<\/strong> beyan\u0131 yap\u0131lmayan ddp teslim \u015fekline konu i\u015flemlerde al\u0131c\u0131-sat\u0131c\u0131 aras\u0131nda d\u00fczenlenmi\u015f olan bir sigorta s\u00f6zle\u015fmesinin olup olmad\u0131\u011f\u0131n\u0131n k\u0131ymete eklenecek unsurlar a\u00e7\u0131s\u0131ndan irdelenmesi gerekmektedir.<\/p>\n\n\n\n <\/a>dap (Delivered At Place –<\/strong>Belirlenen Yerde Teslim)<\/strong><\/p>\n\n\n\n “Belirlenen Yerde Teslim” kural\u0131, sat\u0131c\u0131n\u0131n mallar\u0131 belirlenen varma yerinde gelen ta\u015f\u0131ma arac\u0131ndan bo\u015faltmadan al\u0131c\u0131n\u0131n tasarrufuna b\u0131rakmakla teslim etti\u011fini ifade eder. Sat\u0131c\u0131, mallar\u0131n belirlenen varma yerine getirilmesine ili\u015fkin t\u00fcm hasar ve masraflar\u0131 \u00fcstlenir.<\/p>\n\n\n\n Taraflar\u0131n, belirlenen varma yerindeki ilgili noktay\u0131 m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k bir \u015fekilde belirlemesi \u00f6nerilir. Zira bu noktaya kadar olu\u015facak masraflar sat\u0131c\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r. Sat\u0131c\u0131ya \u00f6zelikle bu se\u00e7ime uyan bir ta\u015f\u0131ma s\u00f6zle\u015fmesi yapmas\u0131 \u00f6nerilir. E\u011fer sat\u0131c\u0131, ta\u015f\u0131ma s\u00f6zle\u015fmesine uygun olarak varma yerinde mallar\u0131n bo\u015falt\u0131lmas\u0131na ili\u015fkin masraf yaparsa, aksi taraflarca kararla\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 s\u00fcrece, bu masraflar\u0131n al\u0131c\u0131 taraf\u0131ndan tazminini isteyemez.<\/p>\n\n\n\n dap kural\u0131, sat\u0131c\u0131n\u0131n mallar\u0131 uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde ihracat i\u00e7in g\u00fcmr\u00fcklemesini gerektirir. Ancak, sat\u0131c\u0131n\u0131n mallar\u0131n ithalat i\u00e7in g\u00fcmr\u00fcklenmesi, ithalat har\u00e7lar\u0131n\u0131n \u00f6denmesi ve ithalat i\u00e7in gerekli g\u00fcmr\u00fck formalitelerinin takibine ili\u015fkin herhangi bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur. E\u011fer taraflar, sat\u0131c\u0131n\u0131n mallar\u0131 ithalat i\u00e7in g\u00fcmr\u00fcklemesi, herhangi bir ithalat harc\u0131n\u0131 \u00f6demesi veya g\u00fcmr\u00fck formalitelerini yerine getirmesini istiyorlarsa, ddp terimi kullan\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n Bununla birlikte, teslim \u015feklinde sat\u0131c\u0131ya direkt olarak bir teminat sigortas\u0131<\/strong> \u00f6deme zorunlulu\u011fu getirmemekte, sat\u0131c\u0131 ile al\u0131c\u0131 aras\u0131nda yap\u0131lacak s\u00f6zle\u015fme kapsam\u0131nda bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc sat\u0131c\u0131 ya da al\u0131c\u0131ya y\u00fcklemektedir. Bu itibarla, al\u0131c\u0131 taraf\u0131ndan herhangi bir sigorta<\/strong> \u00f6demesi<\/strong> beyan\u0131 yap\u0131lmayan dap teslim \u015fekline konu i\u015flemlerde al\u0131c\u0131-sat\u0131c\u0131 aras\u0131nda d\u00fczenlenmi\u015f olan bir sigorta s\u00f6zle\u015fmesinin olup olmad\u0131\u011f\u0131n\u0131n k\u0131ymete eklenecek unsurlar a\u00e7\u0131s\u0131ndan irdelenmesi gerekmektedir.<\/p>\n\n\n\n <\/a>dpu (Delivered at Place Unloaded – Belirlenen Yerde Bo\u015falt\u0131lm\u0131\u015f Olarak Teslim);<\/strong><\/p>\n\n\n\n “Belirlenen Yerde Bo\u015falt\u0131lm\u0131\u015f Olarak Teslim” kural\u0131, t\u00fcm ta\u015f\u0131ma t\u00fcrlerini kapsayan b\u00f6l\u00fcm i\u00e7erisinde yer almaktad\u0131r. Sat\u0131c\u0131n\u0131n, al\u0131c\u0131ya g\u00f6re y\u00fck\u00fcml\u00fcl\u00fcklerinin daha fazla oldu\u011fu bir teslim \u015feklidir.<\/p>\n\n\n\n Kontrol, ambalaj, i\u015faretleme, \u00e7\u0131k\u0131\u015f g\u00fcmr\u00fck i\u015flemleri, lisans, izinler, y\u00fckleme, navlun ve bo\u015faltma hizmetleri sat\u0131c\u0131n\u0131n sorumlulu\u011fundad\u0131r.<\/p>\n\n\n\n Bu teslim \u015feklinde sadece var\u0131\u015f g\u00fcmr\u00fck idaresindeki i\u015flemler ve resmi izinler al\u0131c\u0131n\u0131n sorumlulu\u011fundad\u0131r.<\/p>\n\n\n\n Sigorta y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc sat\u0131\u015f s\u00f6zle\u015fmesinde hangi taraf y\u00fcklenilmi\u015fse, o taraf\u0131n sorumlulu\u011fundad\u0131r. (Akit`e g\u00f6re)<\/p>\n\n\n\n G\u00fcmr\u00fck i\u015flemleri a\u00e7\u0131s\u0131ndan de\u011ferlendirildi\u011finde dpu teslim \u015feklinde; T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine gelen e\u015fyan\u0131n, navlun masraf\u0131n\u0131n sat\u0131c\u0131 taraf\u0131ndan \u00fcstlenildi\u011fi ancak sigortan\u0131n akite g\u00f6re belirlendi\u011fi hususuna dikkat etmek gerekir. Sigortan\u0131n kim taraf\u0131ndan \u00f6dendi\u011fi hususunu a\u00e7\u0131kl\u0131\u011fa kavu\u015fturmak i\u00e7in sat\u0131\u015f s\u00f6zle\u015fmesine ba\u015fvurulabilir.<\/p>\n\n\n\n <\/a>dat (Delivered At Terminal – <\/strong>Terminalde Teslim) (01.01.2020 itibariyle y\u00fcr\u00fcrl\u00fc\u011f\u00fc kalmam\u0131\u015ft\u0131r.)<\/em><\/strong><\/p>\n\n\n\n “Terminalde Teslim” kural\u0131, sat\u0131c\u0131n\u0131n mallan belirlenen varma yerinde veya liman\u0131nda belirlenen terminalde gelen ta\u015f\u0131ma arac\u0131ndan bo\u015falt\u0131lm\u0131\u015f bir \u015fekilde al\u0131c\u0131n\u0131n tasarrufuna b\u0131rakmakla mallar\u0131 teslim etti\u011fini ifade eder. “Terminal” terimi, r\u0131ht\u0131m, depo, konteyner sahas\u0131 veya yol, demiryolu veya hava kargo istasyonu gibi \u00fcst\u00fc a\u00e7\u0131k veya kapal\u0131 olabilecek herhangi bir yeri kapsar. Sat\u0131c\u0131, mallar\u0131n belirlenen varma yerinde veya liman\u0131nda belirlenen terminale getirilmesi ve ta\u015f\u0131ma arac\u0131ndan bo\u015falt\u0131lmas\u0131na ili\u015fkin t\u00fcm hasar ve masraflar\u0131 \u00fcstlenir.<\/p>\n\n\n\n Taraflar\u0131n, belirlenen varma yeri veya liman\u0131nda terminali ve bu terminaldeki ilgili noktay\u0131 m\u00fcmk\u00fcn oldu\u011funca a\u00e7\u0131k bir \u015fekilde belirlemesi \u00f6nerilir. Zira bu noktaya kadar olu\u015facak masraflar sat\u0131c\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r. Sat\u0131c\u0131ya \u00f6zelikle bu se\u00e7ime uyan bir ta\u015f\u0131ma s\u00f6zle\u015fmesi yapmas\u0131 \u00f6nerilir.<\/p>\n\n\n\n Buna ilaveten, taraflar mallar\u0131n terminalden ba\u015fka bir yere ta\u015f\u0131nmas\u0131 ve elle\u00e7lenmesi ile ilgili hasar\u0131n ve masraflar\u0131n sat\u0131c\u0131 taraf\u0131ndan \u00fcstlenilmesini ama\u00e7l\u0131yorsa, dap veya ddp kurallar\u0131 kullan\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n dat kural\u0131, uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde sat\u0131c\u0131n\u0131n mallar\u0131 ihracat i\u00e7in g\u00fcmr\u00fcklemesini gerektirir. Ancak, sat\u0131c\u0131n\u0131n mallar\u0131n ithalat i\u00e7in g\u00fcmr\u00fcklenmesi, ithalat har\u00e7lar\u0131n\u0131n \u00f6denmesi ve ithalat i\u00e7in gerekli g\u00fcmr\u00fck formalitelerinin takibine ili\u015fkin herhangi bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur.<\/p>\n\n\n\n Bununla birlikte, teslim \u015feklinde sat\u0131c\u0131ya direkt olarak bir teminat sigortas\u0131<\/strong> \u00f6deme zorunlulu\u011fu getirmemekte, sat\u0131c\u0131 ile al\u0131c\u0131 aras\u0131nda yap\u0131lacak s\u00f6zle\u015fme kapsam\u0131nda bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc sat\u0131c\u0131 ya da al\u0131c\u0131ya y\u00fcklemektedir. Bu itibarla, al\u0131c\u0131 taraf\u0131ndan herhangi bir sigorta<\/strong> \u00f6demesi<\/strong> beyan\u0131 yap\u0131lmayan dat teslim \u015fekline konu i\u015flemlerde al\u0131c\u0131-sat\u0131c\u0131 aras\u0131nda d\u00fczenlenmi\u015f olan bir sigorta s\u00f6zle\u015fmesinin olup olmad\u0131\u011f\u0131n\u0131n k\u0131ymete eklenecek unsurlar a\u00e7\u0131s\u0131ndan irdelenmesi gerekmektedir.<\/p>\n\n\n\n daf (Delivered At Frontier – S\u0131n\u0131rda teslim) (01.01.2011 itibariyle y\u00fcr\u00fcrl\u00fc\u011f\u00fc kalmam\u0131\u015ft\u0131r.)<\/em><\/strong><\/p>\n\n\n\n Teslim \u015feklinin \u00f6zellikleri: Bu teslim \u015fekli \u00f6zellikle karayolu ve demiryolu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda kullan\u0131l\u0131r. Sat\u0131c\u0131 t\u00fcm riskleri ve masraflar\u0131 kendisine ait olmak \u00fczere mal\u0131 kararla\u015ft\u0131r\u0131lan \u00fclke s\u0131n\u0131r\u0131nda, belirtilen yer ve tarihte g\u00fcmr\u00fck i\u015flemlerini tamamlayarak teslim eder. Tesliminden itibaren b\u00fct\u00fcn risk ve masraflar al\u0131c\u0131ya aittir. \u0130thalat ile ilgili g\u00fcmr\u00fck vergileri al\u0131c\u0131 taraf\u0131ndan \u00f6denir.<\/em><\/p>\n\n\n\n Sat\u0131c\u0131n\u0131n Sorumlulu\u011fu: Sat\u0131c\u0131 s\u00f6zle\u015fme ko\u015fullar\u0131na uygun mal\u0131 haz\u0131rlar. Al\u0131c\u0131n\u0131n \u00fclkesinde kullanaca\u011f\u0131 l\u00fczumlu belgeleri haz\u0131rlar, g\u00fcmr\u00fck i\u015flemlerini tamamlar. Ta\u015f\u0131y\u0131c\u0131 arac\u0131 temin ederek mal\u0131n belirlenen s\u0131n\u0131r noktas\u0131na kadar ta\u015f\u0131nmas\u0131 i\u00e7in navlun bedelini \u00f6der. Mallar\u0131 s\u0131n\u0131rda belirlenen yer ve tarihte al\u0131c\u0131n\u0131n emrine haz\u0131r tuttu\u011fu andan itibaren malla ilgili b\u00fct\u00fcn masraf ve riskler tamamen ve e\u011fer s\u00f6zle\u015fmede aksine h\u00fck\u00fcm yoksa al\u0131c\u0131ya ge\u00e7er.<\/em><\/p>\n\n\n\n Al\u0131c\u0131n\u0131n sorumlulu\u011fu: S\u00f6zle\u015fme ko\u015fullar\u0131na uygun olarak mal bedelini \u00f6der. \u0130thalat i\u00e7in g\u00fcmr\u00fck belgelerini d\u00fczenleyerek g\u00fcmr\u00fck i\u015flemlerini tamamlar. G\u00fcmr\u00fck vergilerini \u00f6der. Mallar\u0131 belirlenen s\u0131n\u0131r noktas\u0131nda emrine haz\u0131r tutuldu\u011fu anda zaman ge\u00e7irmeksizin mallar\u0131 teslim al\u0131r. Mallar\u0131 s\u0131n\u0131rda belirlenen yer ve tarihte al\u0131c\u0131n\u0131n emrine haz\u0131r tuttu\u011fu andan itibaren malla ilgili b\u00fct\u00fcn masraf ve riskler al\u0131c\u0131ya aittir.<\/em><\/p>\n\n\n\n <\/a>des (Delivered Ex Ship – Gemide teslim) (01.01.2011 itibariyle y\u00fcr\u00fcrl\u00fc\u011f\u00fc kalmam\u0131\u015ft\u0131r.)<\/em><\/strong><\/p>\n\n\n\n Teslim \u015feklinin \u00f6zellikleri: Bu teslim \u015feklinde sat\u0131c\u0131 mallar\u0131 var\u0131\u015f liman\u0131nda, gemide teslim eder. Var\u0131\u015f liman\u0131na kadar b\u00fct\u00fcn risk ve masraflar navlun \u00fccreti de dahil olmak \u00fczere sat\u0131c\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r. Belirlenen var\u0131\u015f liman\u0131nda mallar al\u0131c\u0131n\u0131n emrine haz\u0131r tutuldu\u011fu andan itibaren teslim ger\u00e7ekle\u015fmi\u015f say\u0131lmaktad\u0131r.<\/em><\/p>\n\n\n\n Sat\u0131c\u0131n\u0131n Sorumlulu\u011fu: Sat\u0131c\u0131 s\u00f6zle\u015fme ko\u015fullar\u0131na uygun mal\u0131 haz\u0131rlar. Al\u0131c\u0131n\u0131n \u00fclkesinde kullanaca\u011f\u0131 l\u00fczumlu belgeleri haz\u0131rlar. G\u00fcmr\u00fck i\u015flemlerini tamamlar. Ta\u015f\u0131ma acentas\u0131 ile s\u00f6zle\u015fme yaparak var\u0131\u015f liman\u0131na kadar olan navlun \u00fccretini \u00f6der. Mallar var\u0131\u015f liman\u0131nda alc\u0131n\u0131n emrine haz\u0131r tuttu\u011fu anda mal\u0131n teslimi ger\u00e7ekle\u015fmi\u015f olur. Teslime kadar t\u00fcm risk ve masraflar sat\u0131c\u0131ya aittir.<\/em><\/p>\n\n\n\n Al\u0131c\u0131n\u0131n sorumlulu\u011fu: S\u00f6zle\u015fme ko\u015fullar\u0131na uygun olarak mal bedelini \u00f6der. Mallar\u0131 var\u0131\u015f liman\u0131nda bo\u015faltma masraflar\u0131n\u0131 ve liman \u00fccretlerini de \u00f6demek suretiyle gecikmeksizin mal\u0131n\u0131 bo\u015falt\u0131r. \u0130thalat i\u00e7in g\u00fcmr\u00fck belgelerini d\u00fczenleyerek g\u00fcmr\u00fck i\u015flemlerini tamamlar. G\u00fcmr\u00fck vergilerini \u00f6deyerek fiili ithalat\u0131n\u0131 ger\u00e7ekle\u015ftirir.<\/em><\/p>\n\n\n\ndat-Delivered At Terminal <\/s>(yeni)<\/s><\/em> Terminalde Teslim<\/s> (Sigorta teminat\u0131n\u0131n s\u00f6zle\u015fmeye g\u00f6re belirlendi\u011fi)<\/em><\/p>\n\n\n\n\u00fc <\/s>daf<\/s><\/em><\/strong> (Delivered At Frontier – S\u0131n\u0131rda teslim)<\/s><\/em><\/p>\n\n\n\n\u00fc <\/s>des<\/s><\/em><\/strong> (Delivered Ex Ship – Gemide teslim)<\/s><\/em><\/p>\n\n\n\n\u00fc <\/s>deq<\/s><\/em><\/strong> (Delivered Ex Quay – R\u0131ht\u0131mda teslim)<\/s><\/em><\/p>\n\n\n\n\u00fc <\/s>ddu<\/s><\/em><\/strong> (Delivered Duty Unpaid – Vergileri \u00d6denmemi\u015f Teslim)<\/s><\/em><\/p>\n\n\n\n