{"id":3839,"date":"2025-01-01T09:00:54","date_gmt":"2025-01-01T06:00:54","guid":{"rendered":"https:\/\/bilginyazilim.com.tr\/_tr\/?p=3839"},"modified":"2025-02-13T00:44:18","modified_gmt":"2025-02-12T21:44:18","slug":"teslim-sekilleri-2","status":"publish","type":"post","link":"https:\/\/bilginyazilim.com.tr\/_tr\/teslim-sekilleri-2\/","title":{"rendered":"D\u0131\u015f Ticarette Teslim \u015eekilleri"},"content":{"rendered":"

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EXW (EX WORKS) \u2013 \u0130\u015f yerinde teslim<\/h4>\n

Sat\u0131c\u0131y\u0131 en az riske atan teslim \u015feklidir. EXW teslim \u015feklinde ihracat\u00e7\u0131, ihra\u00e7 edilecek mal\u0131n y\u00fcklemesinin yap\u0131laca\u011f\u0131 yerde (fabrika, depo, vb) mallar\u0131 ambalajl\u0131 halde haz\u0131r bulundurmas\u0131 yeterlidir. Burada t\u00fcm sorumlulu\u011fu ithalat\u00e7\u0131 \u00fcstlenir. Kendi acentesi arac\u0131l\u0131\u011f\u0131yla ihracat\u00e7\u0131n\u0131n \u00fclkesindeki mallar\u0131 almas\u0131 i\u00e7in nakliye arac\u0131n\u0131 g\u00f6nderir, mallar\u0131 y\u00fckletir, g\u00fcmr\u00fckten ge\u00e7irir, (ara ta\u015f\u0131y\u0131c\u0131 kullanm\u0131\u015fsa ana ta\u015f\u0131y\u0131c\u0131ya y\u00fckletir) kendi \u00fclkesine getirtir ve kendi \u00fclkesindeki g\u00fcmr\u00fckten de ge\u00e7irerek mal\u0131n bo\u015falt\u0131laca\u011f\u0131 yere sevk eder. Her iki \u00fclkedeki g\u00fcmr\u00fck, nakliye, sevk, y\u00fckleme, bo\u015faltma ve bunlar\u0131n masraflar\u0131 ithalat\u00e7\u0131ya aittir.<\/p>\n

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FAS (FREE ALONGSIDE SHIP) \u2013 Gemi do\u011frultusunda teslim<\/h4>\n

FAS teslim \u015fekli deniz yolu nakliyesi i\u00e7in ge\u00e7erlidir. Sat\u0131c\u0131 kendi yerinde ara ta\u015f\u0131y\u0131c\u0131ya y\u00fcklemi\u015f oldu\u011fu mallar\u0131 limana getirir g\u00fcmr\u00fcklemeyi yapar ve gemiye y\u00fckleme a\u015famas\u0131na ge\u00e7meden liman\u0131n i\u00e7inde b\u0131rak\u0131r. Gemi e\u011fer a\u00e7\u0131kta ise ve y\u00fckleme i\u00e7in limandan gemiye bir ara ta\u015f\u0131y\u0131c\u0131 gerekiyorsa, bu durumda ara ta\u015f\u0131y\u0131c\u0131n\u0131n da sorumlulu\u011fu sat\u0131c\u0131ya aittir. Bundan sonra sorumluluk al\u0131c\u0131ya ge\u00e7er. Al\u0131c\u0131 y\u00fckleme, bo\u015faltma, nakliye ve sigorta masraflar\u0131n\u0131 \u00fcstlenir.<\/p>\n

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FCA (FREE CARRIER) \u2013 Ana ta\u015f\u0131y\u0131c\u0131ya teslim<\/h4>\n

FCA teslim \u015feklinde sat\u0131c\u0131 mallar\u0131 kendi yerinden ara ta\u015f\u0131y\u0131c\u0131ya y\u00fckleyerek g\u00fcmr\u00fcklemeyi yapar, hangi ana ta\u015f\u0131y\u0131c\u0131yla gidecekse belirlenen yerde o ta\u015f\u0131y\u0131c\u0131ya teslim eder ve sat\u0131c\u0131n\u0131n sorumlulu\u011fu burada biter. Y\u00fckleme sat\u0131c\u0131n\u0131n yerindeyse sorumluluk sat\u0131c\u0131ya aittir, ba\u015fka yerde ise al\u0131c\u0131ya aittir. \u00d6rne\u011fin; sat\u0131c\u0131 mallar\u0131 ara ta\u015f\u0131y\u0131c\u0131ya y\u00fckler, havaalan\u0131 g\u00fcmr\u00fc\u011f\u00fcnden ge\u00e7irdikten sonra u\u00e7a\u011fa y\u00fckleme i\u015fini al\u0131c\u0131ya b\u0131rak\u0131r. E\u011fer ana ta\u015f\u0131y\u0131c\u0131 t\u0131r ise, kar\u015f\u0131l\u0131kl\u0131 anla\u015fmaya g\u00f6re y\u00fcklemenin i\u015fyerinde yap\u0131lmas\u0131 da m\u00fcmk\u00fcnd\u00fcr ve sat\u0131c\u0131 a\u00e7\u0131s\u0131ndan ara ta\u015f\u0131y\u0131c\u0131ya gerek kalmayacakt\u0131r; ana ta\u015f\u0131y\u0131c\u0131ya y\u00fcklemeyi yapar ve sorumlulu\u011fu burada biter. Yap\u0131lan g\u00fcncelleme ile sat\u0131c\u0131ya on-board kon\u015fimento verilmesi sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n

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FOB (FREE ON BOARD) \u2013 Gemi bordas\u0131nda teslim<\/h4>\n

FOB teslim \u015feklinde sat\u0131c\u0131 FAS teslim prosed\u00fcr\u00fcn\u00fc aynen uygular ve farkl\u0131 olarak limana indirilmi\u015f mal\u0131 gemiye y\u00fckler ve sorumlulu\u011fu al\u0131c\u0131ya devreder.<\/p>\n

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CFR (COST AND FREIGHT) \u2013 Mal bedeli ve navlun \u00f6denmi\u015f<\/h4>\n

CFR ya da di\u011fer ad\u0131yla C&F sadece denizyolu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda kullan\u0131l\u0131r. \u0130hracat\u00e7\u0131 mallar\u0131 sevk arac\u0131na y\u00fckler, g\u00fcmr\u00fcklemeyi yaparak mallar\u0131 limana sokar, gemiye y\u00fckler ve belirlenen var\u0131\u015f liman\u0131nda bo\u015faltana kadar t\u00fcm giderleri ve navlunu \u00f6der. Burada ta\u015f\u0131ma sat\u0131c\u0131ya ait olsa da ta\u015f\u0131ma esnas\u0131ndaki her t\u00fcrl\u00fc risk (Kay\u0131p, hasar vb.) al\u0131c\u0131ya aittir. Yani sat\u0131c\u0131 sadece navlun masraf\u0131n\u0131 \u00fcstlenmektedir. Al\u0131c\u0131 \u00fclkesindeki sevk ve g\u00fcmr\u00fckleme al\u0131c\u0131n\u0131n sorumlulu\u011fundad\u0131r.<\/p>\n

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CIF (COST, INSURANCE, FREIGHT) \u2013 Mal bedeli, sigorta ve navlun \u00f6denmi\u015f<\/h4>\n

CIF teslim \u015feklinde ihracat\u00e7\u0131 CFR \u015fartlar\u0131na ek olarak deniz sigortas\u0131 yapt\u0131r\u0131r. Ta\u015f\u0131ma masraf\u0131 sat\u0131c\u0131ya ait olmakla birlikte, riskler al\u0131c\u0131ya aittir.<\/p>\n

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CPT (CARRIAGE PAID TO) \u2013 Ta\u015f\u0131ma \u00fccreti \u00f6denmi\u015f olarak teslim<\/h4>\n

CPT teslim \u015feklinde ihracat\u00e7\u0131 \u00f6nceden kararla\u015ft\u0131r\u0131lm\u0131\u015f var\u0131\u015f yerine kadar navlunu \u00f6deme sorumlulu\u011funu \u00fcstlenir. T\u00fcm ta\u015f\u0131ma modlar\u0131nda, \u00f6zellikle \u00e7ok ara\u00e7l\u0131 ta\u015f\u0131mac\u0131l\u0131k t\u00fcrlerinde kullan\u0131l\u0131r. Sat\u0131c\u0131 mallar\u0131 ilk ta\u015f\u0131y\u0131c\u0131n\u0131n g\u00f6zetimine devretti\u011fi andan itibaren navlun hari\u00e7 malla ilgili b\u00fct\u00fcn risk al\u0131c\u0131ya ge\u00e7er.<\/p>\n

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CIP (Carriage and Insurance Paid to) \u2013 Ta\u015f\u0131ma ve Sigorta \u00f6denmi\u015f<\/h4>\n

CIP teslim \u015feklinde ihracat\u00e7\u0131 CPT\u2019 deki \u015fartlara ek olarak ta\u015f\u0131ma sigortas\u0131n\u0131 da \u00fcstlenir.<\/p>\n

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DPU (DELIVERED AT PLACE UNLOADED) \u2013 Belirlenen noktada e\u015fya bo\u015falt\u0131lm\u0131\u015f teslim<\/h4>\n

DAT\u2019 \u0131n yerini alm\u0131\u015f bu teslim \u015feklinde ihracat\u00e7\u0131 mallar\u0131 y\u00fckleyip kendi \u00fclkesinin g\u00fcmr\u00fc\u011f\u00fcnden ge\u00e7irdikten sonra \u2013ara ta\u015f\u0131y\u0131c\u0131 kullanm\u0131\u015fsa- ana ta\u015f\u0131y\u0131c\u0131ya y\u00fckler ve kararla\u015ft\u0131r\u0131lan var\u0131\u015f yerinde (liman, antrepo, lojistik terminal, ya da ithalat\u00e7\u0131n\u0131n deposu) bo\u015falt\u0131r. Ancak ithalat\u00e7\u0131n\u0131n \u00fclkesindeki g\u00fcmr\u00fckleme, g\u00fcmr\u00fck vergisi ve di\u011fer masraflar ithalat\u00e7\u0131ya aittir.<\/p>\n

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DAP (DELIVERED AT PLACE) Belirlenen noktada teslim<\/h4>\n

Incoterms 2000\u2019de yer alan ve kald\u0131r\u0131lan DEQ, DAF, DES ve DDU teslim \u015fekillerinin g\u00f6revini \u00fcstlenmektedir. T\u00fcm ta\u015f\u0131ma modlar\u0131nda kullan\u0131labilir. Bu teslim \u015feklinde ihracat\u00e7\u0131 mallar\u0131 y\u00fckleyip kendi \u00fclkesinin g\u00fcmr\u00fc\u011f\u00fcnden ge\u00e7irdikten sonra \u2013ara ta\u015f\u0131y\u0131c\u0131 kullanm\u0131\u015fsa- ana ta\u015f\u0131y\u0131c\u0131ya y\u00fckler ve kararla\u015ft\u0131r\u0131lan var\u0131\u015f yerine (liman, antrepo, lojistik terminal, ya da ithalat\u00e7\u0131n\u0131n deposu) ula\u015f\u0131r ve bo\u015faltmay\u0131 al\u0131c\u0131ya b\u0131rak\u0131r. \u0130thalat\u00e7\u0131n\u0131n \u00fclkesindeki g\u00fcmr\u00fckleme, g\u00fcmr\u00fck vergisi ve di\u011fer masraflar ithalat\u00e7\u0131ya aittir.<\/p>\n

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DDP (DELIVERED DUTY PAID) \u2013 G\u00fcmr\u00fck resmi \u00f6denmi\u015f olarak teslim<\/h4>\n

Bo\u015faltma al\u0131c\u0131ya aittir. Her iki g\u00fcmr\u00fckteki vergi ve masraflar, navlun, ara ta\u015f\u0131y\u0131c\u0131 organizasyon ve masraflar\u0131 ihracat\u00e7\u0131ya aittir. EXW\u2019 de ithalat\u00e7\u0131n\u0131n y\u00fcklendi\u011fi sorumluluk DDP\u2019 de ihracat\u00e7\u0131ya ge\u00e7er.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

  EXW (EX WORKS) \u2013 \u0130\u015f yerinde teslim Sat\u0131c\u0131y\u0131 en az riske atan teslim \u015feklidir. EXW teslim \u015feklinde ihracat\u00e7\u0131, ihra\u00e7 edilecek mal\u0131n y\u00fcklemesinin yap\u0131laca\u011f\u0131 yerde (fabrika, depo, vb) mallar\u0131 ambalajl\u0131 halde haz\u0131r bulundurmas\u0131 yeterlidir. Burada t\u00fcm sorumlulu\u011fu ithalat\u00e7\u0131 \u00fcstlenir. Kendi acentesi arac\u0131l\u0131\u011f\u0131yla ihracat\u00e7\u0131n\u0131n \u00fclkesindeki mallar\u0131 almas\u0131 i\u00e7in nakliye arac\u0131n\u0131 g\u00f6nderir, mallar\u0131 y\u00fckletir, g\u00fcmr\u00fckten ge\u00e7irir, (ara […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34],"tags":[18,36,52,59,58],"class_list":["post-3839","post","type-post","status-publish","format-standard","hentry","category-duyurular","tag-gumruk","tag-mevzuat","tag-program","tag-sekli","tag-teslim"],"yoast_head":"\nBilgin Bili\u015fim - D\u0131\u015f Ticarette Teslim \u015eekilleri - Beyanname Sorgulama<\/title>\n<meta name=\"description\" content=\"D\u0131\u015f ticarette kullan\u0131lan Teslim \u015eekilleri EXW (EX WORKS) \u2013 \u0130\u015f yerinde teslim, FCA (FREE CARRIER) \u2013 Ana ta\u015f\u0131y\u0131c\u0131ya teslim, FAS (FREE ALONGSIDE SHIP) \u2013 Gemi do\u011frultusunda teslim, FOB (FREE ON BOARD) \u2013 Gemi bordas\u0131nda teslim, CFR (COST AND FREIGHT) \u2013 Mal bedeli ve navlun \u00f6denmi\u015f, CIF (COST, INSURANCE, FREIGHT) \u2013 Mal bedeli, sigorta ve navlun \u00f6denmi\u015f, CPT (CARRIAGE PAID TO) \u2013 Ta\u015f\u0131ma \u00fccreti \u00f6denmi\u015f olarak teslim, CIP (Carriage and Insurance Paid to) \u2013 Ta\u015f\u0131ma ve Sigorta \u00f6denmi\u015f, DAP (DELIVERED AT PLACE) Belirlenen noktada teslim, DPU (DELIVERED AT PLACE UNLOADED) \u2013 Belirlenen noktada e\u015fya bo\u015falt\u0131lm\u0131\u015f teslim, DDP (DELIVERED DUTY PAID) \u2013 G\u00fcmr\u00fck resmi \u00f6denmi\u015f olarak teslim\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bilginyazilim.com.tr\/_tr\/teslim-sekilleri-2\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bilgin Bili\u015fim - 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