{"id":1267,"date":"2024-10-04T11:47:27","date_gmt":"2024-10-04T08:47:27","guid":{"rendered":"https:\/\/platformgumrukleme.com.tr\/?page_id=1267"},"modified":"2024-10-04T11:56:24","modified_gmt":"2024-10-04T08:56:24","slug":"teslim-sekilleri","status":"publish","type":"page","link":"https:\/\/platformgumrukleme.com.tr\/index.php\/teslim-sekilleri\/","title":{"rendered":"Teslim \u015eekilleri"},"content":{"rendered":"<style>.elementor-1267 .elementor-element.elementor-element-35c4e2b9{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--overlay-opacity:0.8;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:120px;--padding-bottom:120px;--padding-left:0px;--padding-right:0px;}.elementor-1267 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.elementor-element.elementor-element-4408bd1f .elementor-heading-title{font-size:38px;line-height:44px;}}<\/style>\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1267\" class=\"elementor elementor-1267\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35c4e2b9 e-con-full e-flex e-con e-parent\" data-id=\"35c4e2b9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-5d90f9f7 e-flex e-con-boxed e-con e-child\" data-id=\"5d90f9f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4408bd1f elementor-widget elementor-widget-heading\" data-id=\"4408bd1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00d6deme \u015eekilleri<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ce318d8 e-flex e-con-boxed e-con e-parent\" data-id=\"ce318d8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-225fda2 elementor-widget elementor-widget-spacer\" data-id=\"225fda2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-01a4473 e-flex e-con-boxed e-con e-parent\" data-id=\"01a4473\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1afce9b elementor-widget elementor-widget-text-editor\" data-id=\"1afce9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 class=\"s9\"><strong><span class=\"s2\">INCOTERMS<\/span> <span class=\"s2\">2020<\/span><span class=\"s2\"> \/<\/span> <span class=\"s2\">TESL\u0130M \u015eEK\u0130LLER\u0130<\/span><\/strong><\/h4><p class=\"s9\"><span class=\"s3\"><br \/><\/span><span class=\"s4\">ICC\u00a0 2020 revizyonunu yay\u0131nlad\u0131. S\u00f6z konusu revizyon, 1 Ocak 2020 tarihinden itibaren uygulamaya ge\u00e7ecek. INCOTERMS \u0130ngilizce (international commercial terms) kelimelerinden baz\u0131 hecelerin bir araya getirilmesiyle olu\u015fturulmu\u015f bir terimdir. INCOTERMS\u2019ler ICC (International Chamber of Commerce) (Milletleraras\u0131 Ticaret Odas\u0131) (MTO) taraf\u0131ndan haz\u0131rlanmaktad\u0131r<\/span><span class=\"s4\">. <\/span><span class=\"s5\">Incoterms 2020\u2019de 11 adet teslim \u015fekli yer almakta olup bunlardan d\u00f6rd\u00fc<\/span><span class=\"s5\">\u00a0<\/span><span class=\"s6\">(FAS,FOB,CFR,CIF<\/span><span class=\"s6\">)<\/span><span class=\"s7\">\u00a0sadece deniz ve i\u00e7 su yolu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nd<\/span><span class=\"s7\">a<\/span><span class=\"s5\">\u00a0kullan\u0131labilir, kalan yedi teslim \u015fekli ise<\/span><span class=\"s5\">\u00a0<\/span><span class=\"s6\">(EXW,FCA,CPT,CIP,DAP,DPU,DDP)<\/span><span class=\"s5\">\u00a0<\/span><span class=\"s7\">t\u00fcm ta\u015f\u0131ma<\/span><span class=\"s7\">\u00a0<\/span><span class=\"s5\">modlar\u0131nd<\/span><span class=\"s5\">a<\/span><span class=\"s5\">\u00a0(kar<\/span><span class=\"s5\">a<\/span><span class=\"s8\">yolu, havayolu, demiryolu, deniz ve i\u00e7 su yolu) kullan\u0131labilir<\/span><span class=\"s8\">.<\/span><\/p><p class=\"s11\"><strong><span class=\"s10\">EXW= Ex Works ( \u0130\u015fyerinde Teslim )<\/span><\/strong><\/p><p class=\"s11\"><span class=\"s13\">&#8220;\u0130\u015f yerinde teslim&#8221;\u00a0<\/span><span class=\"s12\">terimi, sat\u0131c\u0131n\u0131n mallar\u0131, kendi yerinde veya ismen belirlenmi\u015f ba\u015fkaca bir yerde (fabrika, depo, i\u015fyeri gibi) al\u0131c\u0131n\u0131n tasarrufuna b\u0131rakarak teslim etmesini ifade eder. EXW, sat\u0131c\u0131 a\u00e7\u0131s\u0131ndan asgari y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc temsil eder.<\/span><span class=\"s14\">FCA<\/span><span class=\"s12\">(Free Carrier &#8211; Ta\u015f\u0131y\u0131c\u0131ya masrafs\u0131z) uluslararas\u0131 t<\/span><span class=\"s12\">icaret i\u00e7in daha uygunken, bu kural i\u00e7 ticaret i\u00e7in uygundur.<br \/><br \/><\/span><span class=\"s14\"><strong>Teslim \u015feklinin \u00f6zellikleri<\/strong> :\u00a0<\/span><span class=\"s12\">Sat\u0131c\u0131 mallar\u0131 i\u015fletmesinde daha \u00f6nce belirlenen tarihte al\u0131c\u0131n\u0131n emrine haz\u0131r tutarak a<\/span><span class=\"s12\">l\u0131c\u0131ya bildirir. Al\u0131c\u0131 mallar\u0131 i\u015fletmeden teslim alarak ihrac\u0131 i\u00e7in gerekli belgeleri haz\u0131rlar g\u00fcm<\/span><span class=\"s12\">r\u00fck i\u015flemlerini tamamlayarak mallar\u0131 kendi \u00fclkesine ithal eder. Mallar\u0131n i\u015fletmede teslim edilmesinden itibaren malla ilgili b\u00fct\u00fcn masraf ve risk al\u0131c\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r.<br \/><br \/><\/span><span class=\"s14\"><strong>Sat\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">Sat\u0131c\u0131 s<\/span><span class=\"s12\">\u00f6zle\u015fme ko\u015fullar\u0131na uygun mal\u0131 haz\u0131rlayarak belirtilen tarihte veya s\u00fcre i\u00e7inde yine anla\u015fmada belirtilen yerde (Fabrika, depo, i\u015fyeri vb.) herhangi bir ta\u015f\u0131ma arac\u0131na y\u00fcklenmemi\u015f olarak, mallar\u0131 al\u0131c\u0131n\u0131<\/span><span class=\"s12\">n emrine amade tutar. Mallar\u0131n emrine haz\u0131r tutuldu\u011funu al\u0131c\u0131ya bildirir. Al\u0131c\u0131n\u0131n ihracat ile ilg<\/span><span class=\"s12\">ili belgeleri alabilmesi i\u00e7in yard\u0131mc\u0131 olur. Al\u0131c\u0131n\u0131n talep etmesi halinde, t\u00fcm masraf ve riski al\u0131c\u0131ya ait olmak \u00fczere ta\u015f\u0131ma acentas\u0131 ile anla\u015fma yaparak, d\u00fczenletti\u011fi ta\u015f\u0131ma belgesini var\u0131\u015f yerinde mallar\u0131 teslim alabilmesi i\u00e7in al\u0131c\u0131ya g\u00f6nderir. Sat\u0131c\u0131n\u0131n al\u0131c\u0131ya kar\u015f\u0131 ta\u015f\u0131ma s\u00f6zle\u015fmesi ve sigorta s\u00f6zle\u015fmesi yapmak y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur. E\u011fer belirlenen teslim yerinde \u00fczerinde net olarak anla\u015f\u0131lan belirli bir <\/span><span class=\"s12\">nokta yoksa ve e\u011fer uygun birka\u00e7 nokta varsa, sat\u0131c\u0131 bu noktalardan kendi amac\u0131na en uygun olan\u0131n\u0131<\/span><span class=\"s12\"> se\u00e7ebilir. Sat\u0131c\u0131, mallar\u0131n teslim edilebilmesi i\u00e7in gerekli kontrol i\u015flemleriyle (kalite kontrol\u00fc, \u00f6l\u00e7\u00fcm, tart\u0131m, say\u0131m vb.) ilgili masraflar\u0131 \u00f6demelidir.<br \/><br \/><\/span><span class=\"s14\"><strong>Al\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">S\u00f6zle\u015fme ko\u015fullar\u0131na uygun olarak mal bedelini<\/span><span class=\"s12\"> \u00f6der. T\u00fcm masraf ve risk kendisine ait olmak \u00fczere, mallara ili\u015fkin her t\u00fcrl\u00fc ihracat ve ithalat i\u015flemleri i\u00e7in gerekli olan lisans, vb. idari ve ticari belgeleri d\u00fczenlemek, gerekli <\/span><span class=\"s12\">izinleri almak, g\u00fcmr\u00fck i\u015flemlerini yapt\u0131rmak ve g\u00fcmr\u00fck vergilerini \u00f6demekle sorumludur. Mallar\u0131 sa<\/span><span class=\"s12\">t\u0131c\u0131n\u0131n i\u015fletmesinde teslim ald\u0131\u011f\u0131 andan itibaren malla ilgili t\u00fcm risk ve masraflar Al\u0131c\u0131n\u0131n sorumlulu\u011fundad\u0131r. Mallar\u0131n ta\u015f\u0131t\u0131lmas\u0131 amac\u0131yla ta\u015f\u0131ma acentas\u0131 ile anla\u015farak navlun bedelini \u00f6der. Al\u0131c\u0131, mallar\u0131 teslim ald\u0131\u011f\u0131na dair gereken belge ve delilleri sat\u0131c\u0131ya sa\u011flamal\u0131d\u0131r. Al\u0131c\u0131, ihra\u00e7 \u00fclkesince \u00f6ng\u00f6r\u00fclen muayene masraflar\u0131 dahil, y\u00fckleme \u00f6ncesi her t\u00fcrl\u00fc muayene masraflar\u0131n\u0131 \u00f6demelidir.<br \/>\u00a0<\/span><\/p><p class=\"s11\"><strong><span class=\"s10\">FCA= Free Carr<\/span><span class=\"s10\">ier ( Ta\u015f\u0131y\u0131c\u0131ya Masrafs\u0131z )<\/span><\/strong><\/p><p class=\"s15\"><span class=\"s12\"><br \/><\/span><span class=\"s13\">&#8220;Ta\u015f\u0131y\u0131c\u0131ya Masrafs\u0131z&#8221;\u00a0<\/span><span class=\"s12\">kural\u0131, sat\u0131c\u0131n\u0131n mallar\u0131, 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.\u00a0<br \/><br \/><\/span><span class=\"s14\"><strong>Teslim \u015feklinin \u00f6zellikleri<\/strong> :\u00a0<\/span><span class=\"s12\">Bu teslim \u015feklinde sat\u0131c\u0131 mallar\u0131 g\u00fcmr\u00fck i\u015flemlerini tamamlayarak, belirlenen tarihte ve yerde ilk ta\u015f\u0131y<\/span><span class=\"s12\">\u0131c\u0131n\u0131n g\u00f6zetimine devretti\u011fi anda teslim i\u015flemlerini tamamlam\u0131\u015f olur. Bu andan itibaren malla ilgili t\u00fcm masraf ve riskler al\u0131c\u0131ya ge\u00e7er. Navlun \u00fccreti de <\/span><span class=\"s12\">di\u011fer t\u00fcm giderler gibi al\u0131c\u0131 taraf\u0131ndan \u00f6denir.<br \/><br \/><\/span><span class=\"s14\"><strong>Sat\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">FCA kural\u0131, sat\u0131c\u0131n\u0131n mallar\u0131 uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde ihracat i\u00e7in g\u00fcmr\u00fcklemesini gerektirir. Sat\u0131c\u0131, hasar\u0131 ve masraflar\u0131 kendisine ait olmak \u00fczere, mallar\u0131n ihrac\u0131 i\u00e7in gerekli her t\u00fcrl\u00fc izni almal\u0131, mallar\u0131n ihrac\u0131 i\u00e7in gerekli t\u00fcm belgeleri d\u00fczenlemeli ve g\u00fcmr\u00fck i\u015flemlerini tamamlamal\u0131d\u0131r. Sat\u0131c\u0131n\u0131n al\u0131c\u0131ya kar\u015f\u0131 ta\u015f\u0131ma s\u00f6zle\u015fmesi ve sigorta s\u00f6zle\u015fmesi yapmak y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur. Al\u0131c\u0131n\u0131n talep etmesi \u00fczerine durumunda ta\u015f\u0131ma acentas<\/span><span class=\"s12\">\u0131 ile t\u00fcm masraflar\u0131 al\u0131c\u0131ya ait olmak \u00fczere anla\u015f\u0131r. Mallar\u0131 ta\u015f\u0131y\u0131c\u0131ya veya ta\u015f\u0131ma acentas\u0131n\u0131n g<\/span><span class=\"s12\">\u00f6zetimine belirlenen tarihte ve yerde teslim eder. E\u011fer belirlenen teslim yerinde \u00fczerinde net olarak anla\u015f\u0131lan belirli bir nokta yoksa ve e\u011fer uygun birka\u00e7 nokta varsa, sat\u0131c\u0131 bu noktalardan kendi amac\u0131na en uygun olan\u0131n\u0131 se\u00e7ebilir. Teslim an\u0131na kadar b\u00fct\u00fcn masraf ve riskler sat\u0131c\u0131n\u0131n y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcndedir. Sat\u0131c\u0131, mallar\u0131n teslim edilebilmesi i\u00e7in gerekli kontrol i\u015flemleriyle (kalite kontrol\u00fc, \u00f6l\u00e7\u00fcm, tart\u0131m, say\u0131<\/span><span class=\"s12\">m vb.) ilgili masraflar\u0131 ve ihra\u00e7 \u00fclkesi yetkililerinim emretti\u011fi y\u00fckleme \u00f6ncesi muayene masraflar<\/span><span class=\"s12\">\u0131 \u00f6demelidir. Sat\u0131c\u0131, masraflar\u0131 kendine ait olmak \u00fczere, mallar\u0131n teslim edildi\u011fine ili\u015fkin ola\u011fan teslim kan\u0131t\u0131n\u0131 al\u0131c\u0131ya verir.<br \/><br \/><\/span><span class=\"s14\"><strong>Al\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">S\u00f6zle\u015fme ko\u015fullar\u0131na uygun olarak mal bedelini \u00f6der. Belirlenen tarihte ve yerde mallar\u0131n\u0131 teslim <\/span><span class=\"s12\">al\u0131r. Bu andan itibaren b\u00fct\u00fcn masraflar ve risk al\u0131c\u0131ya aittir. \u0130thalat ile ilgili belge veya izinleri alarak g\u00fcmr\u00fck vergisi ve masraflar\u0131n\u0131 \u00f6demekle y\u00fck\u00fcml\u00fcd<\/span><span class=\"s12\">\u00fcr. Ta\u015f\u0131ma acentas\u0131 ile anla\u015fma yaparak navlun \u00fccretini \u00f6der. Al\u0131c\u0131, ihra\u00e7 \u00fclkesi yetkililerinim e<\/span><span class=\"s12\">mretti\u011fi y\u00fckleme \u00f6ncesi muayene masraflar\u0131 hari\u00e7 olmak \u00fczere, di\u011fer zorunlu y\u00fckleme \u00f6ncesi muayene masraflar\u0131n\u0131 \u00f6demelidir.<br \/>\u00a0<\/span><\/p><p class=\"s11\"><strong><span class=\"s10\">FAS= Free Alongside Ship (Gemi Do\u011frultusunda Masrafs\u0131z)\u00a0<\/span><\/strong><\/p><p class=\"s15\"><span class=\"s12\"><br \/><\/span><span class=\"s13\">&#8220;Gemi Do\u011frultusunda Masrafs\u0131z&#8221;\u00a0<\/span><span class=\"s12\">kural\u0131, sat\u0131c\u0131n\u0131n mallar\u0131 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. Mallar\u0131n konteynerd<\/span><span class=\"s12\">e oldu\u011fu hallerde, sat\u0131c\u0131n\u0131n mallar\u0131 gemi do\u011frultusunda de\u011fil de bir terminalde ta\u015f\u0131y\u0131c\u0131ya teslim <\/span><span class=\"s12\">etmesi ola\u011fand\u0131r. Bu gibi durumlarda, bu kural uygun de\u011fildir ve\u00a0<\/span><span class=\"s14\">FCA\u00a0<\/span><span class=\"s12\">kural\u0131 kullan\u0131lmal\u0131d\u0131r.<br \/><br \/><\/span><span class=\"s14\"><strong>Teslim \u015feklinin \u00f6zellikleri<\/strong> :\u00a0<\/span><span class=\"s12\">Bu teslim \u015feklinde sat\u0131c\u0131 mallar\u0131 geminin yan\u0131na kadar getirmekle sorumludur. Mallar gemi r\u0131ht\u0131m\u0131nda ise, y\u00fckleme yerine getirerek., Gemi a\u00e7\u0131kta demirli ise mavnalarl<\/span><span class=\"s12\">a geminin yan\u0131na kadar g\u00f6t\u00fcr\u00fclerek teslim edilir. Tesliminden itibaren mallar\u0131n kaybolmas\u0131 veya hasar g\u00f6rmesi gibi rizikolar<\/span><span class=\"s12\"> al\u0131c\u0131ya aittir. Bu andan itibaren malla ilgili b\u00fct\u00fcn masraflar ve navlun al\u0131c\u0131 taraf\u0131ndan kar\u015f\u0131la<\/span><span class=\"s12\">n\u0131r. Bu teslim \u015feklinde ihracat ile ilgili t\u00fcm belgeler al\u0131c\u0131 taraf\u0131ndan haz\u0131rlan\u0131r. G\u00fcmr\u00fck i\u015flemleri de al\u0131c\u0131 taraf\u0131ndan yap\u0131l\u0131r. Al\u0131c\u0131 firma bu \u00fclkede ihracat\u00e7\u0131 gibi hareket edebilmesi m\u00fcmk\u00fcn de\u011filse bu teslim \u015fekli se\u00e7ilmemelidir.<br \/><br \/><\/span><span class=\"s14\"><strong>Sat\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">Sat\u0131c\u0131 s\u00f6zle\u015fme \u015fartlar\u0131 uyar\u0131nca mallar\u0131 haz\u0131rlar. Al\u0131c\u0131n\u0131n iste\u011fi \u00fczerine t\u00fcm masraf ve riskler al\u0131c\u0131ya ait olmak \u00fczere; al\u0131c\u0131n\u0131n \u00fclkesinde istenen ge<\/span><span class=\"s12\">rekli belgeleri ve benzeri idari ve ticari belgeleri almas\u0131nda yard\u0131mc\u0131 olur. Sat\u0131c\u0131n\u0131n al\u0131c\u0131ya kar\u015f\u0131 ta\u015f\u0131ma s\u00f6zle\u015fmesi ve sigorta s\u00f6zle\u015fmesi yapmak y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur. Mallar belirlenen limanda, belirlenen tarihte al\u0131c\u0131n\u0131n daha \u00f6nce belirledi\u011fi geminin yan\u0131na getirmekle teslim i\u015flemini tamamlar. Bu andan itibaren malla ilgili t\u00fcm masraf ve riskler al\u0131c\u0131ya ge\u00e7er. Al\u0131c\u0131n\u0131n iste\u011fi \u00fczerine; sat\u0131c\u0131 masraflar al\u0131c\u0131ya ait olmak \u00fczere y\u00fckleme belgesinin d\u00fczenlenmesini sa\u011flar, var\u0131\u015f liman\u0131nda mallar\u0131 teslim alabilm<\/span><span class=\"s12\">esi i\u00e7in al\u0131c\u0131ya g\u00f6nderir. Ve gecikmeksizin gerekli bildirimlerde bulunur. Uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde, ihr<\/span><span class=\"s12\">acat i\u00e7in gerekli g\u00fcmr\u00fckleme i\u015flemlerine ili\u015fkin masraflar\u0131 ve ihracat i\u00e7in \u00f6denmesi gereken b\u00fct\u00fcn resimleri, vergileri ve di\u011fer har\u00e7lar\u0131 \u00f6demelidir.<br \/><br \/><\/span><span class=\"s14\"><strong>Al\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">S\u00f6zle\u015fme ko\u015fullar\u0131na uygun olarak mal bedelini \u00f6der. \u0130hracat<\/span><span class=\"s12\"> ve ithalat ile ilgili gerekli belgeleri haz\u0131rlar, G\u00fcmr\u00fck masraflar\u0131n\u0131n t\u00fcm\u00fcn\u00fc \u00f6der. Ta\u015f\u0131ma acentas\u0131 ile anla\u015fma yaparak, geminin y\u00fckleme liman\u0131na yakla\u015f\u0131k ne zaman varaca\u011f\u0131n\u0131 s<\/span><span class=\"s12\">at\u0131c\u0131ya bildirir. Y\u00fckleme emrine haz\u0131r tutulan mallar\u0131 teslim al\u0131r. Bu andan itibaren b\u00fct\u00fcn masraf<\/span><span class=\"s12\">lar ve risk al\u0131c\u0131ya aittir. Al\u0131c\u0131, ihra\u00e7 \u00fclkesi yetkililerinim emretti\u011fi y\u00fckleme \u00f6ncesi muayene masraflar\u0131 hari\u00e7 olmak \u00fczere, di\u011fer zorunlu y\u00fckleme \u00f6ncesi muayene masraflar\u0131n\u0131 \u00f6demelidir.<br \/>\u00a0<\/span><\/p><p class=\"s11\"><strong><span class=\"s10\">FOB= Free on Board(Gemide Masrafs\u0131z)<\/span><\/strong><\/p><p class=\"s15\"><span class=\"s12\"><br \/><\/span><span class=\"s13\">&#8220;Gemide Masrafs\u0131z&#8221;\u00a0<\/span><span class=\"s12\">kural\u0131, sat\u0131c\u0131n\u0131n mallar\u0131 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. <\/span><span class=\"s12\">Bu kural, sat\u0131c\u0131n\u0131 mallar\u0131 gemiye y\u00fcklenmeden \u00f6nce bir terminalde ta\u015f\u0131y\u0131c\u0131ya teslim etti\u011fi haller <\/span><span class=\"s12\">i\u00e7in uygun olmayabilir. \u00d6rne\u011fin mallar konteynerde oldu\u011fu zaman bu \u015fekilde teslim edilmeleri ola\u011fand\u0131r. Bu gibi durumlarda,\u00a0<\/span><span class=\"s14\">FCA\u00a0<\/span><span class=\"s12\">kural\u0131 kullan\u0131lmal\u0131d\u0131r.<br \/><br \/><\/span><span class=\"s14\"><strong>Teslim \u015feklinin \u00f6zellikleri<\/strong> :\u00a0<\/span><span class=\"s12\">Bu teslim \u015feklinde sat\u0131c\u0131 mallar\u0131 belirlenen tar<\/span><span class=\"s12\">ihte ve yerde, al\u0131c\u0131 taraf\u0131ndan temin edilen gemiye y\u00fcklemeyi ger\u00e7ekle\u015ftirir. Mallar geminin k\u00fcpe\u015ftesine (g\u00fcvertesine) ge\u00e7tikten sonra meydana gelebilecek her t\u00fcrl\u00fc hasar, kay\u0131p ve ma<\/span><span class=\"s12\">sraflar Al\u0131c\u0131n\u0131n sorumlulu\u011fundad\u0131r. Sat\u0131c\u0131 ihracat i\u00e7in gerekli t\u00fcm belgeleri haz\u0131rlar ve mallar\u0131n<\/span><span class=\"s12\"> g\u00fcmr\u00fck i\u015flemlerini tamamlayarak teslim eder.<br \/><br \/><\/span><span class=\"s14\"><strong>Sat\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">Sat\u0131c\u0131 s\u00f6zle\u015fme ko\u015fullar\u0131na uygun mal\u0131 haz\u0131rlar. Belirlenen limanda, belirlenen tarihte alc\u0131n\u0131n temin etmi\u015f oldu\u011fu gemiye y\u00fckleme yapar. Sat\u0131c\u0131n\u0131n al\u0131c\u0131ya kar\u015f\u0131 ta\u015f\u0131ma s\u00f6zle\u015fmesi ve sigorta s\u00f6zle\u015fmesi yapmak y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur. Al\u0131c\u0131n\u0131n \u00fclkesinde kullanaca\u011f\u0131 l\u00fczumlu<\/span><span class=\"s12\"> belgeleri haz\u0131rlar, g\u00fcmr\u00fck i\u015flemlerini tamamlar. Al\u0131c\u0131ya y\u00fcklemenin yap\u0131l<\/span><span class=\"s12\">d\u0131\u011f\u0131n\u0131 bildirir. D\u00fczenlenen ta\u015f\u0131ma belgesini ve al\u0131c\u0131n\u0131n \u00fclkesindeki kullanaca\u011f\u0131 gerekli di\u011fer bel<\/span><span class=\"s12\">geleri haz\u0131rlayarak \u00f6deme \u015fekline g\u00f6re al\u0131c\u0131ya g\u00f6nderir. Mallar\u0131n geminin k\u00fcpe\u015ftesini (G\u00fcvertesini) ge\u00e7ene kadar meydana gelebilecek her t\u00fcrl\u00fc hasar ve kay\u0131p Sat\u0131c\u0131n\u0131n sorumlulu\u011fundad\u0131r. Uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde, ihracat i\u00e7in gerekli g\u00fcmr\u00fckleme i\u015flemlerine ili\u015fkin masraflar\u0131 ve ihracat i\u00e7in \u00f6denmesi gereken b\u00fct\u00fcn resimleri, vergileri ve di\u011fer har\u00e7lar\u0131 \u00f6demelidir.<br \/><br \/><\/span><span class=\"s14\"><strong>Al\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">S\u00f6zle\u015fme ko\u015fullar\u0131na uygun <\/span><span class=\"s12\">olarak mal bedelini \u00f6der. \u0130thalat i\u00e7in g\u00fcmr\u00fck belgelerini d\u00fczenleyerek g\u00fcmr\u00fck i\u015flemlerini tamamlar<\/span><span class=\"s12\">. G\u00fcmr\u00fck vergilerini \u00f6der. Ta\u015f\u0131ma acentas\u0131 ile anla\u015fma yaparak navlun bedelini \u00f6der. Y\u00fckleme liman\u0131nda mallar geminin k\u00fcpe\u015ftesini ge\u00e7tikten sonra malla ilgili t\u00fcm masraf ve riskler Al\u0131c\u0131n\u0131n sorumlulu\u011fundad\u0131r. Uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde, ithalat i\u00e7in \u00f6denmesi gereken b\u00fct\u00fcn resimleri, vergileri ve mallar\u0131n ithaline ili\u015fkin g\u00fcmr\u00fck i\u015flemlerine ait masraflar\u0131 ve mallar\u0131n herhangi bir \u00fclkeden transit ge\u00e7i\u015fine ait masraflar\u0131 <\/span><span class=\"s12\">\u00f6demelidir. Al\u0131c\u0131, ihra\u00e7 \u00fclkesi yetkililerinim emretti\u011fi y\u00fckleme \u00f6ncesi muayene masraflar\u0131 hari\u00e7 o<\/span><span class=\"s12\">lmak \u00fczere, di\u011fer zorunlu y\u00fckleme \u00f6ncesi muayene masraflar\u0131n\u0131 \u00f6demelidir.<br \/>\u00a0<\/span><\/p><p class=\"s11\"><strong><span class=\"s10\">CFR= Cost and Freight (Masraflar ve Navlun)<\/span><\/strong><\/p><p class=\"s15\"><span class=\"s12\"><br \/><\/span><span class=\"s13\">&#8220;Masraflar ve Navlun&#8221;<\/span><span class=\"s13\">\u00a0<\/span><span class=\"s12\">kural\u0131, sat\u0131c\u0131n\u0131n mallar\u0131 gemide teslim etmesini veya zaten bu \u015fekilde teslim edilmi\u015f mallar\u0131 tedarik etmesini ifade eder. Bu kura<\/span><span class=\"s12\">l, sat\u0131c\u0131n\u0131 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,\u00a0<\/span><span class=\"s14\">CPT\u00a0<\/span><span class=\"s12\">kural\u0131 kullan\u0131lmal\u0131d\u0131r.<br \/><br \/>CFR kural\u0131 kullan\u0131ld\u0131\u011f\u0131nda (t\u0131pk\u0131\u00a0<\/span><span class=\"s14\">CIP, CPT<\/span><span class=\"s12\">\u00a0veya\u00a0<\/span><span class=\"s14\">CIF<\/span><span class=\"s12\">\u00a0kurallar\u0131nda oldu\u011fu gibi), sat\u0131c\u0131 teslim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc mallar varma yerine ula\u015ft\u0131\u011f\u0131nd<\/span><span class=\"s12\">a de\u011fil, mallar\u0131 ilgili kural uyar\u0131nca ta\u015f\u0131y\u0131c\u0131ya tevdi etti\u011finde yerine getirir.\u00a0<br \/><br \/><\/span><span class=\"s14\"><strong>Teslim \u015feklinin \u00f6zellikleri<\/strong> :\u00a0<\/span><span class=\"s12\">Bu teslim \u015feklinde sat\u0131c\u0131 t\u00fcm masraf ve riskleri \u00fcstlenerek mallar\u0131 y\u00fcklenece\u011fi limana kadar getirir. G\u00fcmr\u00fck i\u015flemlerini yapt\u0131r\u0131r ve Navlun \u00fccretini \u00f6deyerek y\u00fcklemeyi ger\u00e7ekle\u015ftirir. Bu andan itibaren navlun d\u0131\u015f\u0131ndaki malla ilgili t\u00fcm masraf ve riskler al\u0131c\u0131ya aittir.<br \/><br \/><\/span><span class=\"s14\"><strong>Sat\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">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 ha<\/span><span class=\"s12\">z\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. Sat\u0131c\u0131, ma<\/span><span class=\"s12\">sraflar\u0131 kendisine ait olmak \u00fczere, mallar\u0131n belirlene terminale kadar ta\u015f\u0131nmas\u0131 i\u00e7in ta\u015f\u0131ma s\u00f6zle\u015fmesi yapmal\u0131d\u0131r. Sat\u0131c\u0131n\u0131n al\u0131c\u0131ya kar\u015f\u0131 sigorta s\u00f6zle\u015fmesi yapmak y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur. Mallar gemi k\u00fcpe\u015ftesini ge\u00e7tikten sonra navlun d\u0131\u015f\u0131nda meydana gelen t\u00fcm masraf ve riskler al\u0131c\u0131ya aittir. Sat\u0131c\u0131 y\u00fcklemenin ger\u00e7ekle\u015fti\u011fini ve muhtemel var\u0131\u015f tarihini al\u0131c\u0131ya bildirir. D\u00fczenlen<\/span><span class=\"s12\">en ta\u015f\u0131ma belgesini ve gerekli di\u011fer belgeleri al\u0131c\u0131ya g\u00f6nderir.<br \/><br \/><\/span><span class=\"s14\"><strong>Al\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">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 var\u0131\u015f liman\u0131nda bo\u015faltma masraflar\u0131n\u0131 ve liman \u00fccretlerini de \u00f6demek suretiyle gecikmeksizin mal\u0131n\u0131 bo\u015falt\u0131r. Ta\u015f\u0131ma s\u00fcresince malla ilgili olarak yap\u0131lm\u0131\u015f olan navlun d\u0131\u015f\u0131ndaki b\u00fct\u00fcn masraflar\u0131 \u00f6demek zorundad\u0131r. Uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde, ithalat i\u00e7in \u00f6denmesi gere<\/span><span class=\"s12\">ken b\u00fct\u00fcn resimleri, vergileri ve mallar\u0131n ithaline ili\u015fkin g\u00fcmr\u00fck i\u015flemlerine ait masraflar\u0131 ve ta\u015f\u0131ma s\u00f6zle\u015fmesi kapsam\u0131nda olmama<\/span><span class=\"s12\">s\u0131 kayd\u0131yla, mallar\u0131n herhangi bir \u00fclkeden transit ge\u00e7i\u015fine ait masraflar\u0131 \u00f6demelidir. Al\u0131c\u0131, ihra\u00e7 \u00fclkesi yetkililerinim emretti\u011fi y\u00fckleme \u00f6ncesi muayene masraflar\u0131 hari\u00e7 olmak \u00fczere, di\u011fer zorunlu y\u00fckleme \u00f6ncesi muayene masraflar\u0131n\u0131 \u00f6demelidir.<br \/>\u00a0<\/span><\/p><p class=\"s11\"><strong><span class=\"s10\">CPT= Carriage Paid To (Ta\u015f\u0131ma \u00d6denmi\u015f Olarak)<\/span><\/strong><\/p><p class=\"s15\"><span class=\"s12\"><br \/><\/span><span class=\"s13\">&#8220;Ta\u015f\u0131ma \u00d6denmi\u015f Olarak&#8221;\u00a0<\/span><span class=\"s12\">kural\u0131, sat\u0131c\u0131n\u0131n mallar\u0131 kendisinin se\u00e7ti\u011fi bir ta\u015f\u0131y\u0131c\u0131 vey<\/span><span class=\"s12\">a di\u011fer bir ki\u015fiye belirlenen yerde (e\u011fer tarafla<\/span><span class=\"s12\">rca b\u00f6yle bir yer kararla\u015ft\u0131r\u0131lmam\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.<br \/><br \/>CPT kural\u0131 kullan\u0131ld\u0131\u011f\u0131nda (t\u0131pk\u0131\u00a0<\/span><span class=\"s14\">CIP, CFR<\/span><span class=\"s12\">\u00a0veya<\/span><span class=\"s14\">CIF\u00a0<\/span><span class=\"s12\">kurallar\u0131nda oldu\u011fu gibi), 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.\u00a0<br \/><br \/><\/span><span class=\"s14\"><strong>Teslim \u015feklinin \u00f6zellikleri<\/strong> :\u00a0<\/span><span class=\"s12\">Bu teslim \u015fekli \u00f6zellikle \u00e7ok ara\u00e7l\u0131 ta\u015f\u0131<\/span><span class=\"s12\">mac\u0131l\u0131k t\u00fcrlerinde kullan\u0131l\u0131r. Sat\u0131c\u0131 var\u0131\u015f yerine kadar navlun \u00fccretini \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Mallar\u0131 ilk ta\u015f\u0131y\u0131c\u0131n\u0131n g\u00f6zetimine devretti\u011fi andan itibaren malla ilgili b\u00fct\u00fcn risk ve navlun d\u0131\u015f\u0131ndaki masraflar al\u0131c\u0131ya ge\u00e7er.<br \/><br \/><\/span><span class=\"s14\"><strong>Sat\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">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\u0131 ilk ta\u015f\u0131y\u0131c\u0131n\u0131n g\u00f6zetimine dev<\/span><span class=\"s12\">retti\u011fi andan itibaren malla ilgili t\u00fcm risk ve masraflardan kurtulur. Teslimi ger\u00e7ekle\u015ftirildi\u011fi ve muhtemel var\u0131\u015f tarihini al\u0131c\u0131ya bildirir. Sat\u0131c\u0131, mallar\u0131n teslim edilebilmesi i\u00e7in gerekli kontrol i\u015flemleriyle (kalite kontrol\u00fc, \u00f6l\u00e7\u00fcm, tart\u0131m, say\u0131m vb.) ilgili masraflar\u0131 ve ihra\u00e7 \u00fclkesi yetkililerinim emretti\u011fi y\u00fckleme \u00f6ncesi muayene masraflar\u0131 \u00f6demelidir.\u00a0<br \/><br \/><\/span><span class=\"s14\"><strong>Al\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">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 tama<\/span><span class=\"s12\">mlar. G\u00fcmr\u00fck vergilerini \u00f6der. Mallar\u0131n ilk ta\u015f\u0131y\u0131c\u0131ya tesliminden itibaren navlun d\u0131\u015f\u0131ndaki malla ilgili t\u00fcm masraf ve riskler al\u0131c\u0131ya aittir. Transit ta\u015f\u0131ma nedeni ile do\u011fabilecek g\u00fcmr\u00fck masraflar\u0131n\u0131 da al\u0131c\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r. Navlun bedeline dahil de\u011filse bo\u015faltma masraflar\u0131n\u0131 \u00f6deyerek cirolu kon\u015fimentoyu acentadan teslim al\u0131r. Al\u0131c\u0131, ihra\u00e7 \u00fclkesi yetkililerinim emretti\u011fi y\u00fckleme \u00f6ncesi muayene masraflar\u0131 hari\u00e7 olmak \u00fczere, di\u011fer zorunlu y\u00fckleme \u00f6ncesi muayene masraflar\u0131n\u0131 \u00f6demelidir.<br \/>\u00a0<\/span><\/p><p class=\"s11\"><strong><span class=\"s10\">CIP= Carriag<\/span><span class=\"s10\">e and Insurance Paid To(Ta\u015f\u0131ma ve Sigorta \u00d6denmi\u015f Olarak)<\/span><\/strong><\/p><p class=\"s15\"><span class=\"s12\"><br \/><\/span><span class=\"s13\">&#8220;Ta\u015f\u0131ma ve Sigorta \u00d6denmi\u015f Olarak&#8221;\u00a0<\/span><span class=\"s12\">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\u0131lmam\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.<br \/><br \/>CIP kural\u0131 kullan\u0131ld\u0131\u011f\u0131nda (t\u0131pk\u0131\u00a0<\/span><span class=\"s14\">CPT<\/span><span class=\"s12\">, CFR veya\u00a0<\/span><span class=\"s14\">CIF<\/span><span class=\"s12\">\u00a0kurallar\u0131nda oldu\u011fu gibi), sat\u0131c\u0131 teslim<\/span><span class=\"s12\"> 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.\u00a0<br \/><br \/><\/span><span class=\"s14\"><strong>Teslim \u015feklinin \u00f6zellikleri<\/strong> :\u00a0<\/span><span class=\"s12\">Bu teslim \u015feklinde sat\u0131c\u0131 sigorta primi, navlun ve y\u00fckleme masraflar\u0131 ve riskleri \u00fcstlenerek mallar\u0131 y\u00fckleyece\u011fi limana getirir. Sat\u0131c\u0131 gemi acentas\u0131 ile anla\u015f\u0131r ve temin eder. Sat\u0131\u015f s\u00f6zle\u015fmesindeki mallar\u0131n belirtilen tarihte ve yerde y\u00fcklemesinin yap\u0131ld\u0131\u011f\u0131n\u0131 al\u0131c\u0131ya bildirir. Sat\u0131c\u0131 sigorta primini \u00f6demek suretiyle y\u00fckledi\u011fi mal cinsine uygun olan e<\/span><span class=\"s12\">n dar kapsaml\u0131 nakliyat sigortas\u0131 yapt\u0131r\u0131r.Ancak al\u0131c\u0131 ola\u011fand\u0131\u015f\u0131 risklere (grev, sava\u015f, do\u011fal afet vb.) kar\u015f\u0131 sigorta yapt\u0131r\u0131lmas\u0131n\u0131 istiyorsa primini kendisi \u00f6demek \u015fart\u0131yla sat\u0131c\u0131dan sigorta kapsam\u0131n\u0131n geni\u015fletilmesini isteyebilir. Sat\u0131c\u0131 taraf\u0131ndan mal bedelinin %10 fazlas\u0131 ile yapt\u0131r\u0131l\u0131r.<br \/><br \/><\/span><span class=\"s14\"><strong>Sat\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">Sat\u0131c\u0131 s\u00f6zle\u015fme ko\u015fullar\u0131na uygun mal\u0131 haz\u0131rlamal\u0131d\u0131r. Sat\u0131c\u0131, hasar\u0131 ve masraflar\u0131 kendisine ait olmak \u00fczere, mallar\u0131n ihrac\u0131 i\u00e7in gerekli her t\u00fcrl\u00fc izni almal\u0131, mallar\u0131n ihrac\u0131 i\u00e7in gerek<\/span><span class=\"s12\">li t\u00fcm belgeleri d\u00fczenlemeli ve g\u00fcmr\u00fck i\u015flemlerini tamamlamal\u0131d\u0131r. Al\u0131c\u0131n\u0131n \u00fclkesinde kullanaca\u011f\u0131 l\u00fczumlu belgeleri haz\u0131rlamakta sat\u0131c\u0131n\u0131n sorumlulu\u011fundad\u0131r. Ta\u015f\u0131ma acentas\u0131 ile s\u00f6zle\u015fme yaparak var\u0131\u015f liman\u0131na kadar olan navlun \u00fccretini \u00f6der. Sat\u0131c\u0131, masraflar\u0131 kendisine ait olmak \u00fczere, g\u00f6nderdi\u011fi mal\u0131n sigortas\u0131n\u0131 yapt\u0131r\u0131r. Al\u0131c\u0131ya, sigorta poli\u00e7esini veya sigorta teminat\u0131na ili\u015fkin di\u011fer bir kan\u0131t vermelidir. Mallar\u0131 ilk ta\u015f\u0131y\u0131c\u0131n\u0131n g\u00f6zetimine devretti\u011fi andan itibaren ilgili risk ve masraflardan kurtulu<\/span><span class=\"s12\">r. Bu andan itibaren navlun ve sigorta primi d\u0131\u015f\u0131ndaki malla ilgili t\u00fcm masraf ve riskler al\u0131c\u0131ya aittir. Teslimi ger\u00e7ekle\u015ftirdi\u011fini ve muhtemel var\u0131\u015f tarihini al\u0131c\u0131ya bildirir.<br \/><br \/><\/span><span class=\"s14\"><strong>Al\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">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. Al\u0131c\u0131, ihra\u00e7 \u00fclkesi yetkililerinim emretti\u011fi y\u00fckleme \u00f6ncesi muayene masraflar\u0131 hari\u00e7 olmak \u00fczere, di\u011fer zorunlu y\u00fckleme \u00f6ncesi muayene m<\/span><span class=\"s12\">asraflar\u0131n\u0131 \u00f6demelidir. Teslim an\u0131ndan sonra navlun ve sigorta primi d\u0131\u015f\u0131ndaki meydana gelen b\u00fct\u00fcn masraflar al\u0131c\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r. \u0130thalat i\u00e7in g\u00fcmr\u00fck belgelerini d\u00fczenleyerek g\u00fcmr\u00fck i\u015flemlerini tamamlar. \u0130thalat i\u00e7in \u00f6denmesi gereken t\u00fcm resimleri, vergileri ve di\u011fer har\u00e7lar\u0131, g\u00fcmr\u00fck i\u015flemlerine ili\u015fkin masraflar\u0131 \u00f6der.\u00a0<\/span><\/p><p class=\"s15\"><strong><span class=\"s10\">D<\/span><span class=\"s10\">PU<\/span><span class=\"s10\">= <\/span><span class=\"s10\">Delivered at Place Unloaded<\/span> <span class=\"s10\">(<\/span><span class=\"s10\">B<\/span><span class=\"s10\">o\u015faltma A<\/span><span class=\"s10\">dresinde <\/span><span class=\"s10\">Teslim<\/span><span class=\"s10\">)<\/span><\/strong><\/p><p class=\"s15\"><span class=\"s12\">S<\/span><span class=\"s12\">at\u0131c\u0131n\u0131n mallar\u0131 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. <\/span><span class=\"s12\">Belirtilen yer <\/span><span class=\"s12\">Terminal <\/span><span class=\"s12\">, 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. Taraflar mallar\u0131n <\/span><span class=\"s12\">belirtilen yerden <\/span><span class=\"s12\">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,\u00a0<\/span><span class=\"s14\">DAP<\/span><span class=\"s12\">\u00a0veya\u00a0<\/span><span class=\"s14\">DDP\u00a0<\/span><span class=\"s12\">kurallar\u0131 kullan\u0131lmal\u0131d\u0131r.<br \/><br \/><\/span><span class=\"s14\"><strong>Teslim \u015feklinin \u00f6zellikleri<\/strong> :\u00a0<\/span><span class=\"s12\">DPU, Incoterms 2010\u2019da bulunan DAT yerine getirilmi\u015ftir.t\u00fcm ta\u015f\u0131ma modlar\u0131 i\u00e7in kullan\u0131l\u0131r.Sat\u0131c\u0131n\u0131n riski e\u015fyan\u0131n al\u0131c\u0131n\u0131n \u00fclkesinde bo\u015falt\u0131l\u0131ncaya kadar devam eder. \u0130hracat\u00e7\u0131 mallar\u0131 ta\u015f\u0131ma arac\u0131na y\u00fckler, g\u00fcmr\u00fcklemeyi yapar, nakliyeyi organize eder ve \u00f6der. Var\u0131\u015f yerinde mallar\u0131n ara\u00e7tan bo\u015falt\u0131lmas\u0131 da sat\u0131c\u0131n\u0131n sorumlulu\u011fundad\u0131r.<\/span><\/p><p class=\"s15\"><span class=\"s14\"><strong>Sat\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">Sat\u0131c\u0131 s\u00f6zle\u015fme ko\u015fullar\u0131na uygun mal\u0131 haz\u0131rlamal\u0131d\u0131r. Sat\u0131c\u0131, hasar\u0131 ve masraflar\u0131 kendisine ait olmak \u00fczere, mallar\u0131n ihrac\u0131 i\u00e7in gerekli her t\u00fcrl\u00fc izni almal\u0131 ve mallar\u0131n ihrac\u0131 veya teslimden \u00f6nce ba\u015fka bir \u00fclkeden ge\u00e7i\u015fi i\u00e7in gerekli g\u00fcmr\u00fck i\u015flemlerini tamamlamal\u0131d\u0131r. Sat\u0131c\u0131, masraflar\u0131 kendisine ait olmak \u00fczere, mallar\u0131n belirlene terminale kadar ta\u015f\u0131nmas\u0131 i\u00e7in ta\u015f\u0131ma s\u00f6zle\u015fmesi yapmal\u0131d\u0131r. Sat\u0131c\u0131n\u0131n al\u0131c\u0131ya kar\u015f\u0131 sigorta s\u00f6zle\u015fmesi yapmak y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur. Sat\u0131c\u0131, mallar<\/span><span class=\"s12\">\u0131 kararla\u015ft\u0131r\u0131lan tarihte, varma yerinde veya liman\u0131nda kararla\u015ft\u0131r\u0131lan <\/span><span class=\"s12\">belirtilen yerde<\/span><span class=\"s12\">, gelen ta\u015f\u0131ma arac\u0131ndan bo\u015faltarak al\u0131c\u0131n\u0131n tasarrufuna b\u0131rakarak teslim etmelidir. E\u011fer belirli bir <\/span><span class=\"s12\">yer<\/span><span class=\"s12\"> kararla\u015ft\u0131r\u0131lmam\u0131\u015f ise, sat\u0131c\u0131 kararla\u015ft\u0131r\u0131lan varma yerinde veya liman\u0131nda kendi amac\u0131na en uygun<\/span><span class=\"s12\"> b<\/span><span class=\"s12\">ir yer ve <\/span><span class=\"s12\">terminali se\u00e7ebilir. Sat\u0131c\u0131, uygun olarak teslim edildi\u011fi ana kadar mallara ili\u015fkin b\u00fct\u00fcn masraflar\u0131 ve uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde, mallar\u0131n yukar\u0131da anlat\u0131ld\u0131\u011f\u0131 \u015fekilde tesliminden \u00f6nce ihracat i\u00e7in gerekli g\u00fcmr\u00fckleme masraflar\u0131 ve ihracat i\u00e7in \u00f6denmesi gereken b\u00fct\u00fcn resimleri, vergiler ve di\u011fer har\u00e7lar\u0131, mallar\u0131n herhangi bir \u00fclkeden ge\u00e7i\u015fine ili\u015fkin masraflar\u0131 \u00f6der.<br \/><br \/><\/span><span class=\"s14\"><strong>Al\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">S\u00f6zle\u015fme ko\u015fullar\u0131na uygun olarak mal bedelini \u00f6der. Uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde, al\u0131c\u0131, hasar ve masraflar\u0131 kendisine ait olmak <\/span><span class=\"s12\">\u00fczere, her t\u00fcrl\u00fc ithalat iznini veya di\u011fer resmi izni almal\u0131 ve mallar\u0131n ithali i\u00e7in t\u00fcm g\u00fcmr\u00fck i\u015flemlerini tamamlamal\u0131d\u0131r. Mallar\u0131n yukar\u0131da anlat\u0131ld\u0131\u011f\u0131 \u015fekilde teslim edildi\u011fi andan itibaren bu mallara ili\u015fkin t\u00fcm masraflar al\u0131c\u0131n\u0131n sorumlulu\u011fundad\u0131r. Al\u0131c\u0131, ihra\u00e7 \u00fclkesi yetkililerini<\/span><span class=\"s12\">n<\/span><span class=\"s12\"> emretti\u011fi y\u00fckleme \u00f6ncesi muayene masraflar\u0131 hari\u00e7 olmak \u00fczere, di\u011fer zorunlu y\u00fckleme \u00f6ncesi muayene masraflar\u0131n\u0131 \u00f6demelidir.<br \/>\u00a0<\/span><\/p><p class=\"s11\"><strong><span class=\"s10\">DAP= Delivered At Place(Belirlenen Yerde Teslim)<\/span><\/strong><\/p><p class=\"s15\"><span class=\"s12\"><br \/><\/span><span class=\"s13\">&#8220;Belirlenen Yerde Teslim&#8221;\u00a0<\/span><span class=\"s12\">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.<br \/><br \/><\/span><span class=\"s14\"><strong>Teslim \u015feklinin \u00f6zellikleri<\/strong> :\u00a0<\/span><span class=\"s12\">Mallar\u0131n, ta\u015f\u0131ma vas\u0131tas\u0131nca bo\u015falt\u0131lmak \u00fczere belirtilen belirli bir noktada al\u0131c\u0131ya sa\u011flanmas\u0131 (teslim edilmesi) anlam\u0131na gelir. <\/span><span class=\"s12\">DAP daha \u00f6nceki DAF, DES, ve DDU\u2019nun yerini alm\u0131\u015ft\u0131r. DAP ba\u015fka bir deyi\u015fle, E\u015fyan\u0131n al\u0131c\u0131 ve sat\u0131c\u0131 taraf\u0131ndan belirlenmi\u015f olan bo\u015faltma yerinde (bir liman iskelesi, g\u00fcmr\u00fck noktas\u0131, havaliman\u0131) bo\u015faltma i\u00e7in haz\u0131r durumda nakliye arac\u0131n\u0131n \u00fczerinde al\u0131c\u0131 emrine b\u0131rak\u0131lmas\u0131d\u0131r. T\u00fcm g\u00fcmr\u00fck i\u015flemleri, masraflar\u0131, g\u00fcmr\u00fckte do\u011fan vergi, resim ve har\u00e7lar al\u0131c\u0131ya aittir. mallar\u0131n belirlenen yere ta\u015f\u0131ma maliyetlerini\/ terminal ba\u011flant\u0131l\u0131 zarar risklerini sat\u0131c\u0131 \u00fcstlenir.<br \/><br \/><\/span><span class=\"s14\"><strong>Sat\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> : <\/span><span class=\"s12\">Sat\u0131c\u0131 s\u00f6zle\u015fme k<\/span><span class=\"s12\">o\u015fullar\u0131na uygun mal\u0131 haz\u0131rlamal\u0131d\u0131r. Sat\u0131c\u0131, hasar\u0131 ve masraflar\u0131 kendisine ait olmak \u00fczere, mallar\u0131n ihrac\u0131 i\u00e7in gerekli her t\u00fcrl\u00fc izni almal\u0131 ve mallar\u0131n ihrac\u0131 veya teslimden \u00f6nce ba\u015fka bir \u00fclkeden ge\u00e7i\u015fi i\u00e7in gerekli g\u00fcmr\u00fck i\u015flemlerini tamamlamal\u0131d\u0131r. Sat\u0131c\u0131, masraflar\u0131 kendisine ait olmak \u00fczere, mallar\u0131n belirlene terminale kadar ta\u015f\u0131nmas\u0131 i\u00e7in ta\u015f\u0131ma s\u00f6zle\u015fmesi yapmal\u0131d\u0131r. Sat\u0131c\u0131n\u0131n al\u0131c\u0131ya kar\u015f\u0131 sigorta s\u00f6zle\u015fmesi yapmak y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur. Sat\u0131c\u0131, mallar\u0131 kararla\u015ft\u0131r\u0131lan tarihte, varma yerinde, e\u011fe<\/span><span class=\"s12\">r varsa kararla\u015ft\u0131r\u0131lan noktada, gelen ta\u015f\u0131ma arac\u0131ndan bo\u015falt\u0131lmaya haz\u0131r \u015fekilde al\u0131c\u0131n\u0131n tasarrufuna b\u0131rakarak teslim etmelidir. Sat\u0131c\u0131, uygun olarak teslim edildi\u011fi ana kadar mallara ili\u015fkin b\u00fct\u00fcn masraflar\u0131 ve uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde, mallar\u0131n yukar\u0131da anlat\u0131ld\u0131\u011f\u0131 \u015fekilde tesliminden \u00f6nce ihracat i\u00e7in gerekli g\u00fcmr\u00fckleme masraflar\u0131 ve ihracat i\u00e7in \u00f6denmesi gereken b\u00fct\u00fcn resimleri, vergiler ve di\u011fer har\u00e7lar\u0131, mallar\u0131n herhangi bir \u00fclkeden ge\u00e7i\u015fine ili\u015fkin masraflar\u0131 \u00f6der.<br \/><br \/><\/span><span class=\"s14\"><strong>Al\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">S\u00f6zle\u015fme k<\/span><span class=\"s12\">o\u015fullar\u0131na uygun olarak mal bedelini \u00f6der. Uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde, al\u0131c\u0131, hasar ve masraflar\u0131 kendisine ait olmak \u00fczere, her t\u00fcrl\u00fc ithalat iznini veya di\u011fer resmi izni almal\u0131 ve mallar\u0131n ithali i\u00e7in t\u00fcm g\u00fcmr\u00fck i\u015flemlerini tamamlamal\u0131d\u0131r. Mallar\u0131n yukar\u0131da anlat\u0131ld\u0131\u011f\u0131 \u015fekilde teslim edildi\u011fi andan itibaren bu mallara ili\u015fkin t\u00fcm masraflar al\u0131c\u0131n\u0131n sorumlulu\u011fundad\u0131r. Ta\u015f\u0131ma s\u00f6zle\u015fmesi uyar\u0131nca bu masraflar\u0131n sat\u0131c\u0131ya ait olaca\u011f\u0131n\u0131n d\u00fczenlendi\u011fi haller d\u0131\u015f\u0131nda, mallar\u0131n belirlenen varma yerinde teslim al\u0131nabilmesi<\/span><span class=\"s12\"> i\u00e7in gelen ta\u015f\u0131ma arac\u0131ndan bo\u015falt\u0131lmas\u0131 i\u00e7in gerekli masraflar\u0131 \u00f6der. Uyguland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde, mallar\u0131n ithali i\u00e7in \u00f6denmesi gereken b\u00fct\u00fcn resimleri, vergileri ve di\u011fer har\u00e7lar\u0131 ve di\u011fer masraflar\u0131 al\u0131c\u0131 \u00f6demelidir. Al\u0131c\u0131, ihra\u00e7 \u00fclkesi yetkililerinim emretti\u011fi y\u00fckleme \u00f6ncesi muayene masraflar\u0131 hari\u00e7 olmak \u00fczere, di\u011fer zorunlu y\u00fckleme \u00f6ncesi muayene masraflar\u0131n\u0131 \u00f6demelidir.<br \/>\u00a0<\/span><\/p><p class=\"s11\"><strong><span class=\"s10\">DDP= Delivered Duty Paid (G\u00fcmr\u00fck Vergileri \u00d6denmi\u015f Olarak)<\/span><\/strong><\/p><p class=\"s16\"><span class=\"s12\"><br \/><\/span><span class=\"s13\">&#8220;G\u00fcmr\u00fck Vergileri \u00d6denmi\u015f Olarak Teslim&#8221;<\/span><span class=\"s12\">\u00a0kural\u0131, sat\u0131c\u0131n\u0131n mallar\u0131 ithalat i\u00e7i<\/span><span class=\"s12\">n 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.<br \/><br \/><\/span><span class=\"s14\"><strong>Teslim \u015feklinin \u00f6zellikleri<\/strong> :\u00a0<\/span><span class=\"s12\">Bu teslim \u015feklinde DDU teslim \u015fekli ile ayn\u0131 prensiplere dayan\u0131r; ancak DDP teslim \u015feklinde sat\u0131c\u0131 bir de g\u00fcmr\u00fck vergilerini \u00f6demek zorundad\u0131r. Al\u0131c\u0131n\u0131n \u00fclkesindeki yerel bir sat\u0131c\u0131dan farks\u0131z \u015fekilde mallar\u0131 devreder. E\u011fer taraflar, mallar\u0131n ithalat i\u00e7in g\u00fcmr\u00fcklenmesine ili\u015fkin t\u00fcm hasar ve masraflar\u0131n al\u0131c\u0131 taraf\u0131ndan \u00fcs<\/span><span class=\"s12\">tlenilmesini istiyorlarsa,\u00a0<\/span><span class=\"s14\">DAP\u00a0<\/span><span class=\"s12\">Kural\u0131 kullan\u0131lmal\u0131d\u0131r.<br \/><br \/><\/span><span class=\"s14\"><strong>Sat\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">DDP Kural\u0131, sat\u0131c\u0131 a\u00e7\u0131s\u0131ndan azami y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc g\u00f6sterir. Sat\u0131c\u0131 s\u00f6zle\u015fme ko\u015fullar\u0131na uygun mal\u0131 haz\u0131rlar. Kendi \u00fclkesinde ve Al\u0131c\u0131 \u00fclkesinde kullanaca\u011f\u0131 l\u00fczumlu belgeleri haz\u0131rlar. \u0130hracat ve \u0130thalat G\u00fcmr\u00fck i\u015flemlerini tamamlar. Sat\u0131c\u0131, masraflar\u0131 kendisine ait olmak \u00fczere, mallar\u0131n belirlene terminale kadar ta\u015f\u0131nmas\u0131 i\u00e7in ta\u015f\u0131ma s\u00f6zle\u015fmesi yapmal\u0131d\u0131r. Sat\u0131c\u0131n\u0131n al\u0131c\u0131ya kar\u015f\u0131 sigorta s\u00f6zle\u015fmesi yapmak y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur. Ta\u015f\u0131<\/span><span class=\"s12\">y\u0131c\u0131 arac\u0131 temin ederek navlun \u00fccretini \u00f6der. Teslime kadar malla ilgili b\u00fct\u00fcn masraflar ve riskler sat\u0131c\u0131ya aittir. Teslimi al\u0131c\u0131n\u0131n \u00fclkesinde belirlenen yerde ve tarihte g\u00fcmr\u00fck vergilerini de \u00f6demek suretiyle ger\u00e7ekle\u015ftirir. 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.<br \/><br \/><\/span><span class=\"s14\"><strong>Al\u0131c\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> :\u00a0<\/span><span class=\"s12\">S\u00f6zle\u015fme ko\u015fullar\u0131na uygun olarak mal bedelini \u00f6der ve mallar\u0131 teslim al\u0131r. Mallar\u0131n \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc \u015fekilde teslim edildi\u011fi andan <\/span><span class=\"s12\">itibaren bu mallarla ilgili b\u00fct\u00fcn masraflar\u0131 kar\u015f\u0131lar. Al\u0131c\u0131n\u0131n sat\u0131c\u0131ya kar\u015f\u0131 ihra\u00e7 veya ithal \u00fclkesi yetkililerinin emretti\u011fi herhangi bir y\u00fckleme \u00f6ncesi muayene masraf\u0131n\u0131 \u00f6demek gibi bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur.<\/span><\/p><p class=\"s9\">\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f2f6545 e-flex e-con-boxed e-con e-parent\" data-id=\"f2f6545\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-251e9c5 elementor-widget elementor-widget-spacer\" data-id=\"251e9c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00d6deme \u015eekilleri INCOTERMS 2020 \/ TESL\u0130M \u015eEK\u0130LLER\u0130 ICC\u00a0 2020 revizyonunu yay\u0131nlad\u0131. S\u00f6z konusu revizyon, 1 Ocak 2020 tarihinden itibaren uygulamaya ge\u00e7ecek. INCOTERMS \u0130ngilizce (international commercial terms) kelimelerinden baz\u0131 hecelerin bir araya getirilmesiyle olu\u015fturulmu\u015f bir terimdir. INCOTERMS\u2019ler ICC (International Chamber of Commerce) (Milletleraras\u0131 Ticaret Odas\u0131) (MTO) taraf\u0131ndan haz\u0131rlanmaktad\u0131r. Incoterms 2020\u2019de 11 adet teslim \u015fekli yer almakta [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1267","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/platformgumrukleme.com.tr\/index.php\/wp-json\/wp\/v2\/pages\/1267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/platformgumrukleme.com.tr\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/platformgumrukleme.com.tr\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/platformgumrukleme.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/platformgumrukleme.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=1267"}],"version-history":[{"count":4,"href":"https:\/\/platformgumrukleme.com.tr\/index.php\/wp-json\/wp\/v2\/pages\/1267\/revisions"}],"predecessor-version":[{"id":1272,"href":"https:\/\/platformgumrukleme.com.tr\/index.php\/wp-json\/wp\/v2\/pages\/1267\/revisions\/1272"}],"wp:attachment":[{"href":"https:\/\/platformgumrukleme.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=1267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}