{"id":17392,"date":"2025-06-20T14:38:42","date_gmt":"2025-06-20T14:38:42","guid":{"rendered":"https:\/\/www.pieravukatlik.com\/?p=17392"},"modified":"2025-06-20T14:38:44","modified_gmt":"2025-06-20T14:38:44","slug":"incoterms-nedir-ne-ise-yarar","status":"publish","type":"post","link":"https:\/\/www.pieravukatlik.com\/en\/yayinlarimiz\/guncel-yazilarimiz\/uluslararasi-ticaret\/incoterms-nedir-ne-ise-yarar\/","title":{"rendered":"INCOTERMS Nedir? Ne \u0130\u015fe Yarar?"},"content":{"rendered":"<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u0130&ccedil;indekiler<\/p><ul class=\"toc_list\"><li><a href=\"#Giris\">Giri\u015f<\/a><\/li><li><a href=\"#INCOTERMS_2020_Kurallari\">INCOTERMS 2020 Kurallar\u0131<\/a><ul><li><a href=\"#Deniz_ve_Ic_Suyolu_Tasimalari_Icin_Kurallar\">Deniz ve \u0130\u00e7 Suyolu Ta\u015f\u0131malar\u0131 \u0130\u00e7in Kurallar<\/a><ul><li><a href=\"#FAS_Free_Alongside_Ship_Gemi_Dogrultusunda_Masrafsiz_Teslim_belirtilen_sevkiyat_limaninda\">FAS \u2013 Free Alongside Ship (Gemi Do\u011frultusunda Masrafs\u0131z Teslim) (belirtilen sevkiyat liman\u0131nda)<\/a><\/li><li><a href=\"#FOB_Free_on_Board_Gemide_Masrafsiz_Teslim\">FOB \u2013 Free on Board (Gemide Masrafs\u0131z Teslim)<\/a><\/li><li><a href=\"#CFR_Cost_and_Freight_Maliyet_ve_Nakliye\">CFR \u2013 Cost and Freight (Maliyet ve Nakliye)<\/a><\/li><li><a href=\"#CIF_Cost_Insurance_and_Freight_Maliyet_Sigorta_ve_Nakliye\">CIF \u2013 Cost, Insurance and Freight (Maliyet, Sigorta ve Nakliye)<\/a><\/li><\/ul><\/li><li><a href=\"#Tum_Tasima_Turleri_Icin_Kurallar\">T\u00fcm Ta\u015f\u0131ma T\u00fcrleri \u0130\u00e7in Kurallar<\/a><ul><li><a href=\"#EXW_Ex_Works_Isyerinde_Teslim\">EXW \u2013 Ex Works (\u0130\u015fyerinde Teslim)<\/a><\/li><li><a href=\"#FCA_Free_Carrier_Tasiyiciya_Masrafsiz_Teslim\">FCA \u2013 Free Carrier (Ta\u015f\u0131y\u0131c\u0131ya Masrafs\u0131z Teslim)<\/a><\/li><li><a href=\"#CPT_Carriage_Paid_To_Tasima_Ucreti_Odenmis_Teslim\">CPT \u2013 Carriage Paid To (Ta\u015f\u0131ma \u00dccreti \u00d6denmi\u015f Teslim)<\/a><\/li><li><a href=\"#CIP_Carriage_and_Insurance_Paid_To_Tasima_ucreti_ve_Sigorta_Odenmis_Teslim\">CIP \u2013 Carriage and Insurance Paid To (Ta\u015f\u0131ma \u00fccreti ve Sigorta \u00d6denmi\u015f Teslim)<\/a><\/li><li><a href=\"#DAP_Delivered_at_Place_Belirlenen_Yerde_Teslim\">DAP \u2013 Delivered at Place (Belirlenen Yerde Teslim)<\/a><\/li><li><a href=\"#DPU_Delivered_at_Place_Unloaded_Belirtilen_Yerde_Esya_YuksuznbspTeslim\">DPU \u2013 Delivered at Place Unloaded (Belirtilen Yerde E\u015fya Y\u00fcks\u00fcz&nbsp;Teslim)<\/a><\/li><li><a href=\"#DDP_Delivered_Duty_Paid_Gumruk_Vergileri_Odenmis_Teslim\">DDP \u2013 Delivered Duty Paid (G\u00fcmr\u00fck Vergileri \u00d6denmi\u015f Teslim)<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#Sonuc\">Conclusion<\/a><\/li><\/ul><\/div>\n\n<h1 class=\"wp-block-heading\"><span id=\"Giris\">Giri\u015f<\/span><\/h1>\n\n\n\n<p class=\"has-medium-font-size\">Modern ekonomik d\u00fczenin ve hatta diplomatik sistemin temel dayanaklar\u0131ndan birinin, belki de en \u00f6nemlisinin, uluslararas\u0131 ticaret oldu\u011fu yads\u0131namayacakt\u0131r. Uluslararas\u0131 ticaret yaln\u0131zca ekonomik sistemin i\u015flerli\u011fi de\u011fil ayn\u0131 zamanda k\u00fcresel istikrar ve bar\u0131\u015f\u0131n korunmas\u0131 a\u00e7\u0131s\u0131ndan da b\u00fcy\u00fck rol oynamaktad\u0131r. Bu do\u011frultuda, uluslararas\u0131 ticaret s\u00f6zle\u015fmelerine ili\u015fkin hukuki hususlar, azami \u00f6zen y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bar\u0131nd\u0131rmaktad\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Ta\u015f\u0131d\u0131\u011f\u0131 \u00f6neme ek olarak, uluslararas\u0131 ticaret s\u00f6zle\u015fmelerinin do\u011fas\u0131 gere\u011fi \u00e7ok say\u0131da a\u015fama ve taraf bar\u0131nd\u0131r\u0131yor olmas\u0131 ger\u00e7e\u011fi yurt i\u00e7i faaliyetlere y\u00f6nelik benimsenen yakla\u015f\u0131m\u0131n \u00f6tesinde bir hassasiyetle de\u011ferlendirme yap\u0131lmas\u0131n\u0131 zorunlu k\u0131lmaktad\u0131r. Nitekim, ser\u00fcveni ihracat\u00e7\u0131n\u0131n \u00fcretim tesisinde ba\u015flayan bir \u00fcr\u00fcn, ithalat\u00e7\u0131n\u0131n eline ula\u015fana kadar \u00e7e\u015fitli i\u015flem ve s\u00fcre\u00e7lerden ge\u00e7mektedir. Bu ser\u00fcvenin bar\u0131nd\u0131rd\u0131\u011f\u0131 taraf ve i\u015flem say\u0131s\u0131n\u0131n miktar\u0131 do\u011fal olarak s\u00f6z konusu \u00fcr\u00fcne ili\u015fkin ortaya \u00e7\u0131kabilecek sorun say\u0131s\u0131n\u0131 ve ihtimalini de art\u0131rmaktad\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Bu kapsamda, ticaretin devaml\u0131l\u0131\u011f\u0131n\u0131n ve istikrar\u0131n\u0131n sa\u011flanmas\u0131 ad\u0131na \u00e7ok say\u0131da b\u00f6lgesel ve k\u00fcresel \u00e7al\u0131\u015fma yap\u0131lmaktad\u0131r. Avrupa Ekonomik Toplulu\u011fu (\u201c<strong>EEC<\/strong>\u201d), Kuzey Amerika Ticaret Anla\u015fmas\u0131 (\u201c<strong>NAFTA<\/strong>\u201d) ve Milletleraras\u0131 Mal Sat\u0131m\u0131na \u0130li\u015fkin S\u00f6zle\u015fmeler Hakk\u0131nda Birle\u015fmi\u015f Milletler Antla\u015fmas\u0131 (\u201c<strong>CISG<\/strong>\u201d) bahsi ge\u00e7en bu \u00e7al\u0131\u015fmalar\u0131n ba\u015fta gelen \u00f6rneklerindendir.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Uluslararas\u0131 Ticaret Odas\u0131 (\u201c<strong>ICC<\/strong>\u201d) da bahsi ge\u00e7en kooperasyon \u00e7abalar\u0131ndan biridir. ICC, misyonunu; <em>herkes i\u00e7in, her g\u00fcn, her yerde, bar\u0131\u015f\u0131, refah\u0131 ve f\u0131rsatlar\u0131 besleyen a\u00e7\u0131k uluslararas\u0131 ticaret ve yat\u0131r\u0131m sistemlerini te\u015fvik ederek i\u015f d\u00fcnyas\u0131n\u0131n herkes i\u00e7in \u00e7al\u0131\u015fmas\u0131n\u0131 sa\u011flamak<\/em> \u015feklinde tan\u0131mlamaktad\u0131r. Bu misyon \u0131\u015f\u0131\u011f\u0131nda \u00e7e\u015fitli hizmetler sa\u011flayan ICC\u2019nin, i\u015f d\u00fcnyas\u0131na en b\u00fcy\u00fck katk\u0131lar\u0131ndan birini Uluslararas\u0131 Ticari \u015eartlar (\u201c<strong>INCOTERMS<\/strong>\u201d)&nbsp; olu\u015fturmaktad\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">INCOTERMS, ICC taraf\u0131ndan yay\u0131nlanan, uluslararas\u0131 sat\u0131\u015f s\u00f6zle\u015fmelerinde al\u0131c\u0131 ve sat\u0131c\u0131lar\u0131n mallar\u0131n ta\u015f\u0131nmas\u0131 ve teslimine ili\u015fkin sorumluluklar\u0131n\u0131 tan\u0131mlayan standartla\u015ft\u0131r\u0131lm\u0131\u015f bir kurallar b\u00fct\u00fcn\u00fcd\u00fcr. Bu kurallar, (<strong>i<\/strong>) Teslimat Y\u00fck\u00fcml\u00fcl\u00fckleri, (<strong>ii<\/strong>) Risk Transferi ve (<strong>iii<\/strong>) Maliyet Tahsisi gibi baz\u0131 kritik hususlar\u0131 a\u00e7\u0131kl\u0131\u011fa kavu\u015fturmaktad\u0131r. INCOTERMS, \u015firketlerin kafa kar\u0131\u015f\u0131kl\u0131\u011f\u0131n\u0131 ve olas\u0131 anla\u015fmazl\u0131klar\u0131 \u00f6nlemesine yard\u0131mc\u0131 olmaktad\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u015eirketler, uygun INCOTERMS kurallar\u0131n\u0131 uluslararas\u0131 ticaret s\u00f6zle\u015fmelerine dahil ederek a\u00e7\u0131k ileti\u015fim kurulmas\u0131n\u0131 sa\u011flamakta, potansiyel riskleri azaltmakta ve k\u00fcresel i\u015flemlerinde lojistik s\u00fcre\u00e7lerini d\u00fczene koymaktad\u0131r. Bu yaz\u0131m\u0131zda, an itibariyle en g\u00fcncel INCOTERMS kurallar\u0131 yani ICC taraf\u0131ndan 01.01.2020 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe koyulmu\u015f olan INCOTERMS 2020 kurallar\u0131 sizlere sunulacakt\u0131r. S\u00f6z konusu y\u00fcr\u00fcrl\u00fck tarihinden sonra imzalanan bir s\u00f6zle\u015fme kapsam\u0131nda se\u00e7ilen INCOTERMS kurallar\u0131 i\u00e7in farkl\u0131 tarihli bir s\u00fcr\u00fcm belirtilmedi\u011fi s\u00fcrece INCOTERMS 2020 kurallar\u0131 uygulanacakt\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">A\u015fa\u011f\u0131da detaylar\u0131na yer verdi\u011fimiz INCOTERMS kurallar\u0131n\u0131n maliyet, risk ve sorumluluk y\u00fck\u00fcml\u00fcl\u00fcklerine ili\u015fkin ICC taraf\u0131ndan haz\u0131rlanm\u0131\u015f olan basitle\u015ftirilmi\u015f \u015feman\u0131n g\u00f6rselini de yaz\u0131m\u0131za eklemekteyiz.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Bu kapsamda INCOTERMS kurallar\u0131 incelenirken tercih edilen ta\u015f\u0131ma t\u00fcr\u00fcne g\u00f6re iki ayr\u0131m yap\u0131lmaktad\u0131r.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><span id=\"INCOTERMS_2020_Kurallari\">INCOTERMS 2020 Kurallar\u0131<\/span><\/h1>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"Deniz_ve_Ic_Suyolu_Tasimalari_Icin_Kurallar\">Deniz ve \u0130\u00e7 Suyolu Ta\u015f\u0131malar\u0131 \u0130\u00e7in Kurallar<\/span><\/h2>\n\n\n\n<p class=\"has-medium-font-size\">S\u00f6zle\u015fmeye konu ta\u015f\u0131man\u0131n deniz veya i\u00e7 suyollar\u0131 arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015ftirildi\u011fi durumlarda tercih edilebilecek d\u00f6rt adet kural grubu bulunmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"FAS_Free_Alongside_Ship_Gemi_Dogrultusunda_Masrafsiz_Teslim_belirtilen_sevkiyat_limaninda\"><strong>FAS<\/strong> \u2013 Free Alongside Ship (Gemi Do\u011frultusunda Masrafs\u0131z Teslim) (belirtilen sevkiyat liman\u0131nda)<\/span><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">FAS kurallar\u0131, g\u00fcn\u00fcm\u00fczde di\u011fer INCOTERMS kurallar\u0131na k\u0131yasen daha ender tercih edilmektedir. Bu kurallar\u0131n k\u00f6keni esas\u0131nda deniz ticaretinin ilk zamanlar\u0131na dayanmaktad\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">G\u00fcn\u00fcm\u00fczde nadiren kullan\u0131lsa da FAS (Gemi Do\u011frultusunda Masrafs\u0131z) teslim \u015fekli, \u00f6zellikle a\u011f\u0131r makinelerin sevkiyat\u0131nda hala uygun bir se\u00e7enek olarak de\u011ferlendirilebilecektir. Nitekim, bu t\u00fcr sevkiyatlarda mallar genellikle r\u0131ht\u0131ma getirilir veya geminin yan\u0131na kadar mavnalarla ta\u015f\u0131n\u0131r. Her iki durumda da y\u00fckleme, Al\u0131c\u0131 veya geminin ekipmanlar\u0131 taraf\u0131ndan ger\u00e7ekle\u015ftirilir.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Mallar\u0131n teslimi, geminin sevk liman\u0131nda haz\u0131r bulunup mallar\u0131n yan\u0131na yana\u015fmas\u0131na kadar ger\u00e7ekle\u015fmi\u015f say\u0131lmaz. Dolay\u0131s\u0131yla, geminin haz\u0131r bulunup mallar\u0131n yan\u0131na yana\u015ft\u0131r\u0131lmas\u0131na kadar olan a\u015famada meydana gelen maliyet, risk ve sorumluluklar Sat\u0131c\u0131ya aittir. Bu kapsamda, (<strong>i<\/strong>) mallar\u0131n sevk liman\u0131na ve geminin yan\u0131na ta\u015f\u0131nmas\u0131 ve (<strong>ii<\/strong>) ihracat a\u015famas\u0131ndaki g\u00fcmr\u00fck i\u015flemleri Sat\u0131c\u0131n\u0131n sorumlulu\u011fundayken; (<strong>i<\/strong>) mallar\u0131n var\u0131\u015f liman\u0131na nakliyesi i\u00e7in geminin ayarlanmas\u0131, (<strong>ii<\/strong>) mallar\u0131n gemiye y\u00fcklenmesi ve (<strong>iii<\/strong>) mallar\u0131n var\u0131\u015f liman\u0131na ula\u015fmas\u0131n\u0131n ard\u0131ndan ithalat \u00fclkesinde ger\u00e7ekle\u015ftirilecek g\u00fcmr\u00fck i\u015flemleri Al\u0131c\u0131n\u0131n sorumlulu\u011fundad\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Bu do\u011frultuda, mallar\u0131n sevk liman\u0131ndan bo\u015faltma liman\u0131na nakliyesine ili\u015fkin ta\u015f\u0131ma s\u00f6zle\u015fmesini Al\u0131c\u0131 yapt\u0131\u011f\u0131 i\u00e7in, kon\u015fimentodaki Y\u00fckleyici (<em>Shipper<\/em>) Al\u0131c\u0131 olmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"FOB_Free_on_Board_Gemide_Masrafsiz_Teslim\"><strong>FOB<\/strong> \u2013 Free on Board (Gemide Masrafs\u0131z Teslim)<\/span><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">Her ne kadar uluslararas\u0131 ticaret s\u00f6zle\u015fmelerinde en s\u0131k referans yap\u0131lan INCOTERMS t\u00fcrlerinden biri olsa da uygulamada tam olarak ICC taraf\u0131ndan belirlenen \u015fekilde kullan\u0131lmad\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. FOB kurallar\u0131 \u00e7er\u00e7evesinde risk, maliyet ve sorumluluklar\u0131n transferi; mallar\u0131n, ta\u015f\u0131may\u0131 ger\u00e7ekle\u015ftirecek gemiye y\u00fcklenmesi ile ger\u00e7ekle\u015fmektedir.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">FOB kurallar\u0131n\u0131n benimsendi\u011fi s\u00f6zle\u015fmeler kapsam\u0131nda yerine getirilmesi gereken ilk y\u00fck\u00fcml\u00fcl\u00fck; mallar\u0131n Al\u0131c\u0131n\u0131n belirlemi\u015f oldu\u011fu gemiye Sat\u0131c\u0131 taraf\u0131ndan y\u00fcklenmesidir. Bu i\u015flem tamamlanana kadarki t\u00fcm i\u00e7 nakliye i\u015flemleri, maliyet ve risk Sat\u0131c\u0131\u2019n\u0131n \u00fczerindedir ve ancak bu noktadan itibaren mallar\u0131n zayi veya hasar riski Al\u0131c\u0131ya ge\u00e7er.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Eskiden &#8220;Gemide&#8221; (<em>on Board<\/em>) ifadesi, mallar\u0131n &#8220;gemi k\u00fcpe\u015ftesinden ge\u00e7irilmesi&#8221; olarak tan\u0131mlanmakta iken g\u00fcn\u00fcm\u00fczde bu tan\u0131m veya herhangi s\u0131n\u0131rlay\u0131c\u0131 bir tan\u0131m kullan\u0131lmamaktad\u0131r. Nitekim bu, mallar\u0131n niteli\u011fine ba\u011fl\u0131 olarak s\u00f6zle\u015fmeyle belirlenecek bir husus haline gelmi\u015ftir. Mallar\u0131n gemiye y\u00fcklenmesinin ard\u0131ndan var\u0131\u015f liman\u0131na ta\u015f\u0131ma maliyeti Al\u0131c\u0131 taraf\u0131ndan \u00f6denmektedir ve kon\u015fimento genellikle &#8220;navlun al\u0131c\u0131l\u0131&#8221; (<em>freight collect<\/em>) ibaresini i\u00e7ermektedir.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u0130\u00e7 nakliye i\u015flemlerinde oldu\u011fu gibi sevk liman\u0131ndaki ihracat g\u00fcmr\u00fckleme i\u015flemlerini Sat\u0131c\u0131n\u0131n y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr. Var\u0131\u015f liman\u0131nda ortaya \u00e7\u0131kacak ithalat g\u00fcmr\u00fckleme i\u015flemleri ise Al\u0131c\u0131\u2019n\u0131n sorumlulu\u011funda olacakt\u0131r. Ta\u015f\u0131y\u0131c\u0131 gemi ile ta\u015f\u0131ma s\u00f6zle\u015fmesini Al\u0131c\u0131 yapt\u0131\u011f\u0131ndan \u00f6t\u00fcr\u00fc, kon\u015fimentodaki G\u00f6nderici (<em>shipper<\/em>) Sat\u0131c\u0131 de\u011fil, Al\u0131c\u0131 olmal\u0131d\u0131r. Sat\u0131c\u0131, KDV\/GST ama\u00e7lar\u0131 i\u00e7in en az\u0131ndan bir g\u00fcverte makbuzu (<em>mate&#8217;s receipt<\/em>) veya kon\u015fimento kopyas\u0131 gibi bir ihracat kan\u0131t\u0131 talep edebilecektir.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Belirtilmelidir ki INCOTERMS 2020 kurallar\u0131 uyar\u0131nca, <strong>FOB (Gemide Masrafs\u0131z Teslim)<\/strong> kurallar\u0131, konteyner ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 i\u00e7in uygun de\u011fildir. Zira kargo, bir konteyner sahas\u0131 veya Sat\u0131c\u0131n\u0131n kendi tesisleri gibi limandan belirli bir mesafedeki bir yerde Ta\u015f\u0131y\u0131c\u0131ya teslim edilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"CFR_Cost_and_Freight_Maliyet_ve_Nakliye\"><strong>CFR<\/strong> \u2013 Cost and Freight (Maliyet ve Nakliye)<\/span><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">CFR, FOB\u2019den sonra en s\u0131k kullan\u0131lan ticaret terimidir ve FOB ile ayn\u0131 kaderi payla\u015fmaktad\u0131r. Nitekim, s\u00f6zle\u015fmelerinde CFR tercih eden tacirlerin uygulamada tam anlam\u0131yla ICC taraf\u0131ndan belirlenen kurallar b\u00fct\u00fcn\u00fcn\u00fc uygulamad\u0131\u011f\u0131n\u0131 g\u00f6rmekteyiz.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">CFR, maliyet ve risklerin da\u011f\u0131l\u0131m\u0131 a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck anlamda FOB ile uyu\u015fmaktad\u0131r. CFR\u2019\u0131n temel fark\u0131, mallar\u0131n sevk liman\u0131nda y\u00fcklenece\u011fi geminin yani ta\u015f\u0131y\u0131c\u0131n\u0131n Sat\u0131c\u0131 taraf\u0131ndan ayarlanmas\u0131d\u0131r. Bu kapsamda, mallar\u0131n sevk liman\u0131ndan var\u0131\u015f liman\u0131na kadar olan nakliyesine ili\u015fkin masraflardan Sat\u0131c\u0131 sorumludur. Ancak alt\u0131 \u00e7izilmesi gereken \u00f6nemli bir husus, her ne kadar var\u0131\u015f liman\u0131na kadar mallara ili\u015fkin masraflar\u0131n maliyeti Sat\u0131c\u0131 \u00fczerinde olsa da; mallar\u0131n kayb\u0131 veya zayi olmas\u0131na ili\u015fkin riskler, mallar sevk liman\u0131nda gemiye y\u00fcklendi\u011finde Al\u0131c\u0131ya transfer olmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"CIF_Cost_Insurance_and_Freight_Maliyet_Sigorta_ve_Nakliye\"><strong>CIF<\/strong> \u2013 Cost, Insurance and Freight (Maliyet, Sigorta ve Nakliye)<\/span><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">CIF, neredeyse CFR ile ayn\u0131 y\u00fck\u00fcml\u00fcl\u00fckleri bar\u0131nd\u0131rmaktad\u0131r. Aradaki tek fark sigorta y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne ili\u015fkindir. Her ne kadar CIF kurallar\u0131n\u0131n benimsendi\u011fi s\u00f6zle\u015fmeler kapsam\u0131nda mallar\u0131n kayb\u0131 veya zayi olmas\u0131na ili\u015fkin riskler gemiye y\u00fcklenmesi ile Al\u0131c\u0131ya ge\u00e7se de; CIF kurallar\u0131, Sat\u0131c\u0131ya mallar\u0131n gemide ge\u00e7irdi\u011fi s\u00fcreye y\u00f6nelik sigorta yapt\u0131rma zorunlulu\u011fu getirmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"Tum_Tasima_Turleri_Icin_Kurallar\">T\u00fcm Ta\u015f\u0131ma T\u00fcrleri \u0130\u00e7in Kurallar<\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"EXW_Ex_Works_Isyerinde_Teslim\"><strong>EXW<\/strong> \u2013 Ex Works (\u0130\u015fyerinde Teslim)<\/span><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">EXW, INCOTERMS kurallar\u0131 aras\u0131nda Sat\u0131c\u0131 a\u00e7\u0131s\u0131ndan en kullan\u0131\u015fl\u0131 se\u00e7enek olmas\u0131na ra\u011fmen harfiyen uygulanmas\u0131 pratik olarak nerdeyse imkans\u0131zd\u0131r. Nitekim bu kurallar \u00e7er\u00e7evesinde mallar\u0131n teslimi Sat\u0131c\u0131n\u0131n tesislerinde, depo veya fabrika, ger\u00e7ekle\u015fmektedir. Mallar Sat\u0131c\u0131 taraf\u0131ndan belirlenerek kenara ayr\u0131l\u0131p bu durum Al\u0131c\u0131ya bildirildi\u011finde, her ne kadar mallar\u0131n zilyetli\u011fi halen Sat\u0131c\u0131da olsa da, t\u00fcm riskler ve sorumluluklar Al\u0131c\u0131ya transfer olmaktad\u0131r. Bu noktadan sonra, mallar\u0131n Al\u0131c\u0131n\u0131n tesisine ula\u015fmas\u0131na kadarki s\u00fcre\u00e7 kapsam\u0131nda do\u011facak t\u00fcm nakliye ve g\u00fcmr\u00fck i\u015flemi masraflar\u0131ndan Al\u0131c\u0131 sorumludur. Belirtilmelidir ki, s\u00f6zle\u015fmeye uygun \u015fekilde mallar\u0131n haz\u0131r oldu\u011funa dair bildirim yap\u0131ld\u0131\u011f\u0131nda, mallar Sat\u0131c\u0131n\u0131n i\u015f yerinde kalmas\u0131na ra\u011fmen, u\u011frayabilecekleri zararlar\u0131n riskleri Al\u0131c\u0131n\u0131n \u00fczerindedir.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Bu kurallar b\u00fct\u00fcn\u00fcn tercih edilmesi halinde kar\u015f\u0131la\u015f\u0131labilecek \u00e7e\u015fitli sorunlar mevcuttur. \u00d6rne\u011fin, mallar\u0131n teslimi Sat\u0131c\u0131n\u0131n i\u015f yerinde Al\u0131c\u0131n\u0131n nakliye arac\u0131na yine Al\u0131c\u0131 taraf\u0131ndan y\u00fcklenmelidir. Uygulamada b\u00f6yle bir senaryonun ger\u00e7ekle\u015febilmesi i\u00e7in, Al\u0131c\u0131n\u0131n kendi nakliye arac\u0131 ile beraber kendi i\u015f\u00e7ilerini ve forklift gibi ara\u00e7lar\u0131n\u0131 Sat\u0131c\u0131n\u0131n i\u015f yerine getirmesi gerekmektedir. Bu da sigorta ve i\u015f g\u00fcvenli\u011fi gibi hususlar a\u00e7\u0131s\u0131ndan komplikasyonlara yol a\u00e7acakt\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Problemlerle kar\u015f\u0131la\u015f\u0131labilecek bir di\u011fer nokta da mallar\u0131n g\u00fcmr\u00fckten ge\u00e7irilmesi a\u015famas\u0131d\u0131r. Nitekim, ihracat \u00fclkesinden \u00e7\u0131k\u0131\u015f i\u00e7in gerekli g\u00fcmr\u00fck i\u015flemlerinden yine Al\u0131c\u0131 sorumlu olacakt\u0131r. Ancak bir\u00e7ok \u00fclkede, yaln\u0131zca o \u00fclkede tescilli te\u015febb\u00fcslere g\u00fcmr\u00fck i\u015flemleri yapma hakk\u0131 tan\u0131narak \u00e7e\u015fitli hukuki k\u0131s\u0131tlamalar getirilmi\u015ftir. Bahsi ge\u00e7en problemlerin \u00f6tesinde vergi y\u00fck\u00fcml\u00fcl\u00fckleri a\u00e7\u0131s\u0131ndan da kar\u0131\u015f\u0131kl\u0131klar olu\u015fmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"FCA_Free_Carrier_Tasiyiciya_Masrafsiz_Teslim\"><strong>FCA \u2013 <\/strong>Free Carrier (Ta\u015f\u0131y\u0131c\u0131ya Masrafs\u0131z Teslim)<\/span><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">FCA, temelde deniz yolu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131na \u00f6zg\u00fc kurallardan FOB ile benzerlik g\u00f6stermektedir. FCA kapsam\u0131nda; mallar\u0131n, Al\u0131c\u0131n\u0131n i\u015f yerinde nakliyeyi ger\u00e7ekle\u015ftirecek araca y\u00fcklenmesi yoluyla veya ba\u015fka bir tesiste (genelde forwarder\u2019\u0131n deposunda veya havaliman\u0131nda) Sat\u0131c\u0131n\u0131n ta\u015f\u0131ma arac\u0131ndan indirilmeden tesliminden Sat\u0131c\u0131 sorumludur. Bu \u00e7er\u00e7evede, \u00e7\u0131k\u0131\u015f \u00fclkesindeki g\u00fcmr\u00fck i\u015flemlerinden Sat\u0131c\u0131 ve var\u0131\u015f \u00fclkesindeki g\u00fcmr\u00fck i\u015flemlerinden Al\u0131c\u0131 sorumludur. Belirtilen teslimat ve g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fckleri de\u011ferlendirildi\u011finde FCA teslim \u015fekli EXW kurallar\u0131n\u0131n iyile\u015ftirilmi\u015f halidir. Ta\u015f\u0131may\u0131 ger\u00e7ekle\u015ftirecek ara\u00e7 ile teslimat\u0131 arac\u0131n genellikle ayn\u0131 t\u0131r olmas\u0131 nedeniyle K\u0131ta Avrupas\u0131 ve Orta Asya b\u00f6lgesinde kara yolu ticaretinde s\u0131k\u00e7a kullan\u0131lmaktad\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Deni\u015f a\u015f\u0131r\u0131 konteyner ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda FOB yerine kullan\u0131lmas\u0131 \u00f6nerilse de esas\u0131nda FCA deniz ticareti i\u00e7in tercih edilmemektedir. Bunun nedeni, deniz ticareti ger\u00e7ekle\u015ftiren Al\u0131c\u0131lar\u0131n yaln\u0131zca ilgili mallar\u0131n ihracat\u0131n\u0131n tamamlanmas\u0131ndan sonra olu\u015fabilecek zararlara ili\u015fkin sorumlulu\u011fu \u00fcstlenmek istemeleridir.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">INCOTERMS 2020 versiyonuyla getirilen yeniliklerden biri de; FCA kurallar\u0131 kapsam\u0131nda, taraflar\u0131n anla\u015fmas\u0131 halinde, Al\u0131c\u0131n\u0131n kendi Ta\u015f\u0131y\u0131c\u0131s\u0131na &#8220;<em>on board<\/em>&#8221; kon\u015fimento d\u00fczenlemesi talimat\u0131 verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr. Bu kural, teslimat\u0131n Sat\u0131c\u0131n\u0131n mallar\u0131 Al\u0131c\u0131n\u0131n Ta\u015f\u0131y\u0131c\u0131s\u0131na devretmesiyle ger\u00e7ekle\u015fti\u011fi temel prensibini de\u011fi\u015ftirmemektedir. Sat\u0131c\u0131n\u0131n halen mallar\u0131 fiilen gemiye y\u00fckleme (tahmil etme) y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmamaktad\u0131r. Bu \u00e7er\u00e7evede, mallar\u0131n teslimat ile gemiye y\u00fcklenme an\u0131 aras\u0131nda bir sorun \u00e7\u0131kmas\u0131 durumunda risk Al\u0131c\u0131 \u00fczerindedir.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Esas\u0131nda bu de\u011fi\u015fiklik, Sat\u0131c\u0131n\u0131n akreditif (<em>letters of credit<\/em>) gereksinimlerini kar\u015f\u0131lamak amac\u0131yla yap\u0131lm\u0131\u015ft\u0131r. Ancak bu durum, Sat\u0131c\u0131n\u0131n genellikle s\u00f6z konusu kon\u015fimentoda G\u00f6nderici (<em>shipper<\/em>) olarak adland\u0131r\u0131lmas\u0131na yol a\u00e7maktad\u0131r. Bu de\u011fi\u015fiklik ile FCA kurallar\u0131, taraflardan birine Ta\u015f\u0131y\u0131c\u0131ya talimat verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getiren tek teslim \u015feklidir. Buna ra\u011fmen Ta\u015f\u0131y\u0131c\u0131n\u0131n s\u00f6z konusu talimata uymamas\u0131 durumunda di\u011fer tarafa do\u011frudan bir telafi mekanizmas\u0131 sunulmamaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"CPT_Carriage_Paid_To_Tasima_Ucreti_Odenmis_Teslim\"><strong>CPT<\/strong> \u2013 Carriage Paid To (Ta\u015f\u0131ma \u00dccreti \u00d6denmi\u015f Teslim)<\/span><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">CPT kurallar\u0131 kapsam\u0131nda Sat\u0131c\u0131 ilgili mallar\u0131 kendi ayarlamakla y\u00fck\u00fcml\u00fc oldu\u011fu Ta\u015f\u0131y\u0131c\u0131ya teslim etmektedir. Ancak mallar\u0131n tesliminin Sat\u0131c\u0131n\u0131n i\u015f yerinde araca y\u00fcklenmesi ile mi yoksa ba\u015fka bir tesiste ara\u00e7tan indirilmeden mi ger\u00e7ekle\u015fece\u011fi hususunda belirsizlik mevcuttur. Her hal\u00fckarda nakliyeyi ger\u00e7ekle\u015ftirecek Ta\u015f\u0131y\u0131c\u0131 ile anla\u015f\u0131lmas\u0131 ve nakliyenin maliyetinden Sat\u0131c\u0131 sorumludur. Bu kapsamda nakliyenin maliyeti de s\u00f6zle\u015fme bedeline eklenmektedir.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Her ne kadar nakliyenin maliyetini Sat\u0131c\u0131 \u00fcstleniyor olsa da mallar\u0131n zarara u\u011framas\u0131 veya kaybolmas\u0131 riskleri FCA\u2019da oldu\u011fu gibi mallar\u0131n nakliyeyi ger\u00e7ekle\u015ftirecek araca y\u00fcklenmesi ile Al\u0131c\u0131ya transfer olmaktad\u0131r. Bu da CPT\u2019nin uygulamada FCA ile benzer sorunlardan etkilenmesine yol a\u00e7maktad\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Ticaretin di\u011fer a\u015famalar\u0131na ili\u015fkin ise, \u00e7\u0131k\u0131\u015f \u00fclkesindeki g\u00fcmr\u00fck i\u015flemlerinden Sat\u0131c\u0131 sorumlu iken var\u0131\u015f \u00fclkesindekilerden Al\u0131c\u0131 sorumludur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"CIP_Carriage_and_Insurance_Paid_To_Tasima_ucreti_ve_Sigorta_Odenmis_Teslim\"><strong>CIP<\/strong> \u2013 Carriage and Insurance Paid To (Ta\u015f\u0131ma \u00fccreti ve Sigorta \u00d6denmi\u015f Teslim)<\/span><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">CIP, CPT ile olduk\u00e7a benzer bir kurallar b\u00fct\u00fcn\u00fcd\u00fcr. Aradaki tek fark, taraflar\u0131n CIP teslim \u015feklini tercih etmesi halinde Sat\u0131c\u0131\u2019n\u0131n; mallar\u0131n nakliyesi esnas\u0131nda ger\u00e7ekle\u015febilecek rizikolara y\u00f6nelik, lehtar\u0131 Al\u0131c\u0131 olmak \u00fczere, azami teminatl\u0131 sigorta yapt\u0131rmakla y\u00fck\u00fcml\u00fc olmas\u0131d\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"DAP_Delivered_at_Place_Belirlenen_Yerde_Teslim\"><strong>DAP \u2013 <\/strong>Delivered at Place (Belirlenen Yerde Teslim)<\/span><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">DAP kapsam\u0131nda Sat\u0131c\u0131 mallar\u0131n Al\u0131c\u0131 taraf\u0131ndan belirtilen bir konuma teslim etmekle y\u00fck\u00fcml\u00fcd\u00fcr. Bu \u00e7er\u00e7evede nakliyeyi ger\u00e7ekle\u015ftirecek Ta\u015f\u0131y\u0131c\u0131n\u0131n ayarlanmas\u0131, nakliye bedeli, \u00e7\u0131k\u0131\u015f \u00fclkesindeki g\u00fcmr\u00fck i\u015flemleri ile nakliye esnas\u0131nda mallar\u0131n u\u011frayabilece\u011fi zarar\u0131n rizikosu Sat\u0131c\u0131n\u0131n sorumlulu\u011fundad\u0131r. Teslimat noktas\u0131nda mallar\u0131n bo\u015falt\u0131lmas\u0131 ve var\u0131\u015f \u00fclkesinde ger\u00e7ekle\u015ftirilecek g\u00fcmr\u00fck i\u015flemleri Al\u0131c\u0131n\u0131n y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcndedir. DAP kapsam\u0131nda herhangi bir sigorta y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc \u00f6ng\u00f6r\u00fclmemi\u015ftir. K\u0131ta Avrupas\u0131 ve Orta Asya b\u00f6lgesinde kara yolu ticareti i\u00e7in uygun bir y\u00f6ntem olan DAP, nakliye t\u00fcr\u00fc de\u011fi\u015fti\u011fi durumlarda baz\u0131 komplikasyonlara neden olabilmektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"DPU_Delivered_at_Place_Unloaded_Belirtilen_Yerde_Esya_YuksuznbspTeslim\"><strong>DPU \u2013 <\/strong>Delivered at Place Unloaded (Belirtilen Yerde E\u015fya Y\u00fcks\u00fcz&nbsp;Teslim)<\/span><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">DPU, INCOTERMS 2020 ile getirilen yeniliklerden biridir. Esas\u0131nda INCOTERMS 2010 ile gelen DAT (Delivered At Terminal) ile benzerlik g\u00f6steren DPU kapsam\u0131nda \u00e7e\u015fitli eklemeler yap\u0131lm\u0131\u015ft\u0131r. Bir\u00e7ok y\u00f6nden DAP ile benzerlik g\u00f6steren DPU\u2019da farkl\u0131 olarak teslimat Al\u0131c\u0131n\u0131n i\u015fyeri dahil olmak \u00fczere herhangi bir yerde ger\u00e7ekle\u015febilmektedir. Hen\u00fcz yeni bir sistem olan DPU\u2019nun uygulamada art\u0131lar\u0131 ve eksileri zaman i\u00e7erisinde g\u00f6r\u00fclecektir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"DDP_Delivered_Duty_Paid_Gumruk_Vergileri_Odenmis_Teslim\"><strong>DDP \u2013 <\/strong>Delivered Duty Paid (G\u00fcmr\u00fck Vergileri \u00d6denmi\u015f Teslim)<\/span><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">DAP ile olduk\u00e7a benzer olan DDP\u2019nin en \u00f6nemli fark\u0131, var\u0131\u015f \u00fclkesindekiler de dahil olmak \u00fczere t\u00fcm g\u00fcmr\u00fck ve vergi sorumluluklar\u0131n\u0131n Sat\u0131c\u0131 \u00fczerinde olmas\u0131d\u0131r. E\u011fer var\u0131\u015f \u00fclkesindeki d\u00fczenlemeler nedeniyle Sat\u0131c\u0131n\u0131n bu i\u015flemleri yapmas\u0131 m\u00fcmk\u00fcn de\u011filse taraflar\u0131n DAP kurallar\u0131n\u0131 benimsemesini \u00f6nermekteyiz.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><span id=\"Sonuc\">Conclusion<\/span><\/h1>\n\n\n\n<p class=\"has-medium-font-size\">Bu bilgiler \u0131\u015f\u0131\u011f\u0131nda, uluslararas\u0131 ticarette faaliyet g\u00f6steren t\u00fcm akt\u00f6rler i\u00e7in INCOTERMS kurallar\u0131n\u0131n derinlemesine anla\u015f\u0131lmas\u0131 ve s\u00f6zle\u015fmelere eksiksiz bir \u015fekilde entegre edilmesi b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r. \u0130\u015flemlerdeki belirsizlikleri gidermek, potansiyel riskleri y\u00f6netmek ve lojistik s\u00fcre\u00e7lerini optimize etmek ad\u0131na, ticari s\u00f6zle\u015fmelerin a\u00e7\u0131k, detayl\u0131 ve uluslararas\u0131 standartlara uygun bir bi\u00e7imde haz\u0131rlanmas\u0131, sorunsuz ve s\u00fcrd\u00fcr\u00fclebilir bir ticaret ak\u0131\u015f\u0131 i\u00e7in temel ko\u015fuldur.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Pier Hukuk olarak, uluslararas\u0131 ticaretin her a\u015famas\u0131nda m\u00fcvekkillerimizin yan\u0131nda yer al\u0131yoruz. INCOTERMS kurallar\u0131n\u0131n do\u011fru yorumlanmas\u0131 ve s\u00f6zle\u015fmelerin bu do\u011frultuda eksiksiz haz\u0131rlanmas\u0131, olas\u0131 ticari uyu\u015fmazl\u0131klar\u0131n \u00f6n\u00fcne ge\u00e7mek i\u00e7in hayati \u00f6neme sahiptir. Ticari s\u00fcre\u00e7lerinizin hukuki altyap\u0131s\u0131n\u0131 g\u00fc\u00e7lendirmek, riskleri minimize etmek ve k\u00fcresel pazardaki rekabet g\u00fcc\u00fcn\u00fcz\u00fc art\u0131rmak i\u00e7in s\u00f6zle\u015fme y\u00f6netimi, dan\u0131\u015fmanl\u0131k ve uyu\u015fmazl\u0131k \u00e7\u00f6z\u00fcm\u00fc hizmetlerimizle yan\u0131n\u0131zday\u0131z. G\u00fcvenli ve sorunsuz uluslararas\u0131 ticaret i\u00e7in Pier Hukuk ile ileti\u015fime ge\u00e7ebilirsiniz.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Bu bilgiler \u0131\u015f\u0131\u011f\u0131nda, uluslararas\u0131 ticarette yer alan t\u00fcm te\u015febb\u00fcsler a\u00e7\u0131s\u0131ndan INCOTERMS kurallar\u0131na dair derinlemesine bilgi sahibi olunmas\u0131 ve bu kurallar\u0131n yap\u0131lan s\u00f6zle\u015fmelere do\u011fru bir \u015fekilde entegre edilmesi hayati \u00f6nem ta\u015f\u0131maktad\u0131r. INCOTERMS kurallar\u0131 gibi bilgilerin entegrasyonu, i\u015flemlerdeki belirsizlikleri ortadan kald\u0131racak, potansiyel risklerin daha iyi y\u00f6netilmesini sa\u011flayacak ve lojistik s\u00fcre\u00e7lerin optimizasyonuna katk\u0131 sa\u011flayacakt\u0131r. Bu kapsamda ticari s\u00f6zle\u015fmelerin a\u00e7\u0131k, detayl\u0131 ve uluslararas\u0131 standartlara uygun bir \u015fekilde haz\u0131rlanmas\u0131, sorunsuz ve s\u00fcrd\u00fcr\u00fclebilir bir ticaret ak\u0131\u015f\u0131 i\u00e7in temel bir gerekliliktir.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Pier Hukuk olarak, uluslararas\u0131 ticaretin her a\u015famas\u0131nda m\u00fcvekkillerimizin yan\u0131nday\u0131z. M\u00fcvekkillerimizin yaln\u0131zca uluslararas\u0131 ticaret esnas\u0131nda ve sonras\u0131nda ya\u015fayabilece\u011fi sorunlara \u00e7\u00f6z\u00fcmler sa\u011flamakla kalmay\u0131p, sorunlar\u0131n \u00e7\u0131kmas\u0131n\u0131 \u00f6nlemek amac\u0131yla INCOTERMS kurallar\u0131 ba\u015fta olmak <em>ex ante<\/em> uygulamalar\u0131 hayata ge\u00e7irerek pro-aktif bir hukuki dan\u0131\u015fmanl\u0131k hizmeti sunmaktay\u0131z. Ticari s\u00fcre\u00e7lerinizin hukuki altyap\u0131s\u0131n\u0131 g\u00fc\u00e7lendirmek, riskleri minimize etmek ve k\u00fcresel pazardaki rekabet g\u00fcc\u00fcn\u00fcz\u00fc art\u0131rmak istemeniz halinde Pier Hukuk olarak sizlere s\u00f6zle\u015fme y\u00f6netimi, dan\u0131\u015fmanl\u0131k ve uyu\u015fmazl\u0131k \u00e7\u00f6z\u00fcm\u00fc hizmetlerimizle destek olmaktan memnuniyet duyar\u0131z.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">G\u00fcvenli ve sorunsuz bir uluslararas\u0131 ticaret i\u00e7in Pier Hukuk ile ileti\u015fime ge\u00e7ebilirsiniz.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0130&ccedil;indekilerGiri\u015fINCOTERMS 2020 Kurallar\u0131Deniz ve \u0130\u00e7 Suyolu Ta\u015f\u0131malar\u0131 \u0130\u00e7in KurallarFAS \u2013 Free Alongside Ship (Gemi Do\u011frultusunda Masrafs\u0131z Teslim) (belirtilen sevkiyat liman\u0131nda)FOB \u2013 Free on Board (Gemide Masrafs\u0131z Teslim)CFR \u2013 Cost and Freight (Maliyet ve Nakliye)CIF \u2013 Cost, Insurance and Freight (Maliyet, Sigorta ve Nakliye)T\u00fcm Ta\u015f\u0131ma T\u00fcrleri&#8230;<\/p>","protected":false},"author":3,"featured_media":17394,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[70],"tags":[188],"_links":{"self":[{"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/posts\/17392"}],"collection":[{"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/comments?post=17392"}],"version-history":[{"count":4,"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/posts\/17392\/revisions"}],"predecessor-version":[{"id":17399,"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/posts\/17392\/revisions\/17399"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/media\/17394"}],"wp:attachment":[{"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/media?parent=17392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/categories?post=17392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pieravukatlik.com\/en\/wp-json\/wp\/v2\/tags?post=17392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}