TESLİM ŞEKİLLERİ (INCOTERMS 2010)
Modes of Delivery have been amended. ICC published the revision of Incoterms 2010 on 27 September 2010. This revision became effective as of 1 January 2011. INCOTERMS is a term formed by combining some syllables from the English words (International commercial terms). INCOTERMS are prepared by the ICC (International Chamber of Commerce) (ICC).
The most radical change was the abolition of four rules. DAF (Delivered at Frontier), DES (Delivered Ex Ship), DEQ (Delivered Ex Quay), DDU (Delivered Duty Unpaid) were abolished with effect from the beginning of 2011. In their place, two new terms, DAT (Delivered at Terminal) and DAP (Delivered at Place) were introduced. Thus, the number of Incoterms rules was reduced from 13 to 11.
INCOTERMS was also divided into two groups in general. The rules covering all types of transport were determined as EXW – FCA – CPT – CIP – DAT – DAP – DDP. FAS – FOB – CFR – CIF rules were grouped under the classification of “rules specific to maritime and inland waterway transports” to cover only waterway transports.
On the other hand, very important changes have been made in the content of FAS – FOB – CFR – CIF rules.
İŞYERİNDE TESLİM / EX WORKS (EXW)
The term “delivery at place of business” means that the seller delivers the goods at his own place or at another named place (such as factory, warehouse, workplace) at the disposal of the buyer. EXW represents the minimum obligation for the seller. While FCA (Free Carrier) is more suitable for international trade, this rule is suitable for domestic trade.
Features of the form of delivery: The seller notifies the buyer by keeping the goods ready for the buyer’s order on the previously determined date in his business. The buyer receives the goods from the enterprise and prepares the necessary documents for export, completes the customs procedures and imports the goods into his country. From the delivery of the goods in the enterprise, all costs and risks related to the goods are borne by the buyer.
Seller’s Obligations : The seller prepares the goods in accordance with the terms of the contract and keeps the goods at the disposal of the buyer at the place specified in the agreement (factory, warehouse, workplace, etc.) on the specified date or within the specified time. Notifies the buyer that the goods are kept ready for his order. Assists the buyer to obtain documents related to export. If requested by the buyer, it makes an agreement with the transport agency at the buyer’s expense and risk and sends the transport document to the buyer to receive the goods at the destination. The seller is not obliged to conclude a contract of carriage and insurance contract against the buyer. If there is no clearly agreed point at the designated place of delivery and if there are several suitable points, the seller may choose the one that best suits his purpose. The seller must pay the costs related to the control procedures (quality control, measurement, weighing, counting, etc.) necessary for the delivery of the goods.
Obligations of the Buyer : Pay the price of the goods in accordance with the terms of the contract. It is responsible for issuing administrative and commercial documents such as licences, etc. required for all kinds of export and import transactions related to the goods, obtaining the necessary permits, making customs procedures and paying customs duties at its own expense and risk. From the moment of receipt of the goods at the Seller’s premises, all risks and expenses related to the goods are the responsibility of the Buyer. For the purpose of transporting the goods, the Buyer pays the freight by agreeing with the transport agency. The buyer must provide the seller with the necessary documents and evidence of receipt of the goods. The buyer shall pay all inspection costs before loading, including the inspection costs prescribed by the exporting country.
İŞYERİNDE TESLİM / EX WORKS (EXW)
The rule “at no cost to the carrier” means that the seller delivers the goods to the carrier or other person appointed by the buyer at the seller’s place of business or at another designated place.
Features of the form of delivery : In this form of delivery, the seller completes the delivery procedures as soon as he transfers the goods to the custody of the first carrier on the specified date and place by completing the customs procedures. From this moment, all costs and risks related to the goods pass to the buyer. The freight fee is paid by the buyer like all other expenses.
Seller’s Obligations : The FCA rule requires the seller to clear the goods for export to the extent applicable. The seller must, at his own cost and expense, obtain all necessary authorisations for the export of the goods, issue all documents necessary for the export of the goods and complete the customs clearance. The seller is not obliged to conclude a contract of carriage and insurance contract with the buyer. Upon the buyer’s request, the seller agrees with the transport agency at the buyer’s expense. It delivers the goods to the carrier or the custody of the transport agent at the specified date and place. If there is no clearly agreed point at the designated place of delivery and if there are several suitable points, the seller may choose the one that best suits his purpose. Until the time of delivery, the seller bears all costs and risks. The seller must pay the costs of the control procedures (quality control, measurement, weighing, counting, etc.) necessary for the delivery of the goods and the costs of the pre-loading inspection ordered by the authorities of the exporting country. The seller, at his own expense, gives the buyer the usual proof of delivery of the goods.
Obligations of the buyer : Pay the price of the goods in accordance with the terms of the contract. Receives the goods on the specified date and place. From this moment on, all costs and risks belong to the buyer. It is obliged to pay customs duties and costs by obtaining documents or permits related to import. It pays the freight fee by making an agreement with the transport agency. The buyer shall pay the other mandatory pre-loading inspection costs, except for the pre-loading inspection costs ordered by the authorities of the exporting country.
İŞYERİNDE TESLİM / EX WORKS (EXW)
The “Carriage Paid” rule states that the seller shall deliver the goods to a carrier or other person of his choice at the place specified (unless such a place has been agreed by the parties) and that the seller is obliged to make the necessary contract of carriage and pay the carriage costs to bring the goods to the specified destination.
When the CPT rule is used (as in the case of the CIP, CFR or CIF rules), the seller fulfils his delivery obligation when he entrusts the goods to the carrier in accordance with the relevant rule, not when the goods arrive at the destination.
Characteristics of the mode of delivery : This mode of delivery is used especially in multi-vehicle transport modes. The seller is obliged to pay the freight charge until the destination. From the moment the goods are transferred to the custody of the first carrier, all risks and expenses other than freight pass to the buyer.
Seller’s Obligations : The seller prepares the goods in accordance with the terms of the contract. Prepares the necessary documents to be used in the buyer’s country. Completes customs procedures. Makes a contract with the transport agency and pays the freight fee until the port of destination. From the moment it transfers the goods to the custody of the first carrier, it is released from all risks and expenses related to the goods. It notifies the buyer of the delivery and the probable date of arrival. The seller must pay the costs related to the control procedures (quality control, measurement, weighing, counting, etc.) necessary for the delivery of the goods and the costs of pre-loading inspection ordered by the authorities of the export country.
Obligations of the Buyer : Pay the price of the goods in accordance with the terms of the contract. Completes customs procedures by issuing customs documents for import. Pays customs duties. From the delivery of the goods to the first carrier, all costs and risks related to the goods other than freight belong to the buyer. Customs expenses that may arise due to transit transport are also borne by the buyer. If it is not included in the freight, the buyer pays the unloading costs and receives the endorsed bill of lading from the agency. The buyer shall pay all other mandatory pre-loading inspection costs, except for the pre-loading inspection costs ordered by the authorities of the export country.
TAŞIMA VE SİGORTA ÖDENMİŞ OLARAK / CARRIAGE AND INSURED PAID TO (CIP)
The “Carriage and Insurance Paid” rule states that the seller shall deliver the goods to a carrier or other person of his choice at the place specified (unless such a place has been agreed by the parties) and that the seller is obliged to make the contract of carriage and pay the carriage expenses necessary to bring the goods to the specified destination.
When the CIP rule is used (as in the case of CPT, CFR or CIF rules), the seller fulfils his delivery obligation when he entrusts the goods to the carrier in accordance with the relevant rule, not when the goods arrive at the destination.
Characteristics of the form of delivery : In this form of delivery, the seller assumes the insurance premium, freight and loading costs and risks and brings the goods to the port of loading. The seller agrees with and procures the ship agent. The seller notifies the buyer that the goods in the sales contract are loaded on the specified date and place. The seller pays the insurance premium and takes out the narrowest comprehensive transport insurance suitable for the type of goods loaded. However, if the buyer wants to be insured against unusual risks (strike, war, natural disasters, etc.), he may request the seller to extend the insurance coverage provided that he pays the premium himself. It is taken out by the seller with 10% more than the cost of the goods.
Seller’s Obligations : The seller must prepare the goods in accordance with the terms of the contract. The seller, at his own cost and expense, must obtain all necessary permits for the export of the goods, issue all necessary documents for the export of the goods and complete the customs procedures. It is the seller’s responsibility to prepare the necessary documents to be used in the buyer’s country. The seller shall make a contract with the transport agency and pay the freight fee until the port of destination. The seller shall insure the goods at his own expense. He must give the buyer the insurance policy or other evidence of insurance cover. From the moment he transfers the goods to the custody of the first carrier, he is released from the risks and expenses involved. From that moment on, all costs and risks related to the goods, other than freight and insurance premium, are borne by the buyer. It notifies the buyer that it has made the delivery and the probable arrival date.
Obligations of the buyer : Pay the price of the goods in accordance with the terms of the contract. Unloads the goods at the port of destination without delay by paying the unloading costs and port fees. The buyer shall pay the other mandatory pre-loading inspection costs, except for the pre-loading inspection costs ordered by the authorities of the export country. All costs incurred after the moment of delivery, other than freight and insurance premium, shall be borne by the buyer. Organises customs documents for import and completes customs procedures. The buyer pays all duties, taxes and other charges payable for importation and all costs related to customs clearance.
TERMİNALDE TESLİM / DELIVERED AT TERMINAL (DAT) (YÜRÜRLÜK: 01.01.2011)
The “Delivery at Terminal” rule states that the seller delivers the goods by placing them at the disposal of the buyer at the designated terminal at the designated port or port of destination, unloaded from the incoming transport vehicle. The term terminal includes any place, whether open or closed, such as a dock, warehouse, container yard or road, railway or air cargo station. If the parties intend that the seller bears the damage and costs associated with the handling and transport of the goods from the terminal to another location, the DAP or DDP rules should be used.
Characteristics of the form of delivery: means the provision (delivery) of the goods to the buyer at the destination for unloading by the means of transport, replacing the previous DEQ clause and, unlike DEQ, can be used multimodally (for multiple means). DAT means, in other words, placing the Goods at the disposal of the buyer at the terminal point determined by the buyer and the seller (this point may be a port or a customs warehouse or the buyer’s factory) at the seller’s expense. All customs procedures, costs, taxes, duties and charges arising at customs belong to the buyer. DAF, DES and DDU, which are abolished terms, are replaced by DDU. The seller bears the costs of transporting the goods to the designated place / terminal-related damage risks.
Seller’s Obligations : The seller must prepare the goods in accordance with the terms of the contract. The seller must, at his own expense and expense, obtain all necessary authorisations for the export of the goods and complete the customs formalities necessary for the export of the goods or their transit through another country prior to delivery. The seller must, at his own expense, conclude a contract of carriage for the carriage of the goods to the designated terminal. The seller is not obliged to conclude an insurance contract against the buyer. The seller must deliver the goods on the agreed date at the agreed terminal at the place or port of destination, unloading them from the incoming transport vehicle and leaving them at the disposal of the buyer. If no specific terminal has been agreed, the seller may choose the terminal at the agreed port or place of destination which best suits his purpose. The seller shall pay all costs relating to the goods up to the time of proper delivery and, to the extent applicable, the costs of customs clearance and all duties, taxes and other charges payable for export and the costs of transit of the goods through any country prior to delivery of the goods as described above.
Obligations of the Buyer : Pay the price of the goods in accordance with the terms of the contract. To the extent applicable, the buyer must, at his own cost and expense, obtain any import licence or other official authorisation and complete all customs formalities for the importation of the goods. From the moment of delivery of the goods as described above, all costs relating to these goods are the responsibility of the buyer. The buyer must pay all other mandatory pre-loading inspection costs, except for pre-loading inspection costs ordered by the authorities of the country of export.
BELİRLENEN YERDE TESLİM / DELIVERED AT PLACE (DAP) (YÜRÜRLÜK: 01.01.2011)
The rule of “Delivery at the Place Specified” means that the seller delivers the goods by placing them at the disposal of the buyer without unloading them from the transport vehicle at the specified place of destination.
Characteristics of the form of delivery: means the provision (delivery) of the goods to the buyer at a specified point for unloading by the means of transport. DAP replaced the previous DAF, DES, and DDU. In other words, DAP means that the goods are left at the disposal of the buyer on the transport vehicle ready for unloading at the unloading point (a port pier, customs point, airport) designated by the buyer and the seller. All customs procedures, costs, taxes, duties and charges arising at customs belong to the buyer. The seller bears the costs of transporting the goods to the designated place / terminal-related damage risks.
Seller’s Obligations : The seller must prepare the goods in accordance with the terms of the contract. The seller shall, at his own expense and expense, obtain all necessary authorisations for the export of the goods and complete the customs formalities required for the export of the goods or for their transit through another country prior to delivery. The seller must, at his own expense, conclude a contract of carriage for the carriage of the goods to the designated terminal. The seller is not obliged to conclude an insurance contract against the buyer. The seller must deliver the goods on the agreed date at the place of destination, if any, at the agreed point, leaving them at the disposal of the buyer ready for unloading from the incoming transport vehicle. The seller shall pay all costs relating to the goods up to the time of proper delivery and, to the extent applicable, the costs of customs clearance and all duties, taxes and other charges payable for export and the costs of transit of the goods through any country prior to delivery of the goods as described above.
Obligations of the Buyer : Pay the price of the goods in accordance with the terms of the contract. To the extent applicable, the buyer must, at his own cost and expense, obtain any import licence or other official authorisation and complete all customs formalities for the importation of the goods. From the moment of delivery of the goods as described above, all costs relating to these goods are the responsibility of the buyer. He shall pay the costs of unloading the goods from the incoming transport vehicle in order to receive them at the designated destination, except where the contract of carriage stipulates that these costs shall be borne by the seller. To the extent applicable, the buyer shall pay all duties, taxes and other charges and other expenses payable for the importation of the goods. The buyer must pay all other mandatory pre-loading inspection costs, except for pre-loading inspection costs ordered by the authorities of the country of export.
GÜMRÜK VERGİLERİ ÖDENMİŞ OLARAK / DELIVERED DUTY PAID (DDP)
The rule of “Delivery with Customs Duties Paid” means that the seller delivers the goods by placing them at the disposal of the buyer, customs cleared for import and ready for unloading on the transport vehicle arriving at the designated destination.
Features of the form of delivery : This mode of delivery is based on the same principles as the DDU mode of delivery, except that in the DDP mode of delivery the seller must also pay customs duties. He transfers the goods no differently from a local seller in the buyer’s country. If the parties want the buyer to bear all damages and costs related to the customs clearance of the goods for import, the DAP Rule should be used.
Seller’s Obligations : The DDP Rule indicates the maximum obligation on the part of the seller. The seller prepares the goods in accordance with the terms of the contract. It prepares the necessary documents to be used in its own country and in the Buyer country. Completes export and import customs procedures. The seller must make a transport contract for the carriage of the goods to the designated terminal at his own expense. The seller is not obliged to make an insurance contract against the buyer. The carrier provides the vehicle and pays the freight charge. Until delivery, all costs and risks related to the goods belong to the seller. It realises the delivery at the place and date determined in the buyer’s country by paying the customs duties. Unless otherwise expressly agreed in the sales contract, VAT and all other taxes to be paid on imports belong to the seller.
Obligations of the Buyer : It pays the price of the goods and receives the goods in accordance with the terms of the contract. From the moment the goods are delivered as stipulated, it shall bear all costs related to these goods. The buyer has no obligation to the seller to pay any pre-loading inspection costs ordered by the authorities of the export or import country.
GEMİ DOĞRULTUSUNDA MASRAFSIZ / FREE ALONGSIDE SHİP ( FAS)
The “Free on Vessel” rule means that the seller delivers the goods at the designated port of loading, leaving them in the direction of the vessel chosen by the buyer (for example, at a berth or on a barge). Where the goods are in containers, it is usual for the seller to deliver the goods to the carrier at a terminal rather than in the direction of the ship. In such cases, this rule is not appropriate and the FCA rule should be used.
Characteristics of the form of delivery : In this form of delivery, the seller is responsible for bringing the goods alongside the ship. If the goods are at the dock of the ship, they are delivered by bringing them to the loading place, if the ship is anchored offshore, they are delivered by taking them to the ship by barges. From the time of delivery, risks such as loss or damage of the goods belong to the buyer. From this moment on, all costs and freight related to the goods are borne by the buyer. In this form of delivery, all documents related to export are prepared by the buyer. Customs procedures are also carried out by the buyer. If the buyer company is not able to act as an exporter in this country, this delivery method should not be selected.
Seller’s Obligations: The seller prepares the goods in accordance with the terms of the contract. At the buyer’s request, and at the buyer’s expense and risk, assists in obtaining the necessary documents and similar administrative and commercial documents in the buyer’s country. The seller is not obligated to enter into a carriage contract or insurance contract on behalf of the buyer. The delivery process is completed by bringing the goods to the side of the ship specified by the buyer at the designated port on the designated date. From this moment, all costs and risks related to the goods are transferred to the buyer. Upon the buyer’s request, the seller ensures the preparation of the loading document at the buyer’s expense and sends it to the buyer for the reception of the goods at the port of arrival, and notifies without delay. As applicable, must pay all duties, taxes, and other charges related to customs clearance for export and all costs required for export.
Buyer’s Obligations: Pays the price of the goods in accordance with the contract terms. Prepares the necessary documents related to export and import, pays all customs expenses. Negotiates with the shipping agent and informs the seller approximately when the ship will arrive at the loading port. Receives the goods prepared for loading order. From this moment, all expenses and risks are the responsibility of the buyer. Except for the pre-loading inspection expenses ordered by the export country’s authorities, the buyer must pay for other mandatory pre-loading inspection expenses.
GEMİDE MASRAFSIZ / FREE ON BOARD (FOB)
The “Free Alongside Ship” (FAS) rule signifies that the seller’s obligation is to deliver the goods at a specified loading port, aboard a ship chosen by the buyer, or to provide the goods delivered in such manner. This rule may not be suitable when the seller delivers the goods to the carrier at a terminal before loading them onto the ship. For instance, it is common for goods in containers to be delivered in this manner. In such cases, the FCA (Free Carrier) rule should be applied.
Characteristics of the Delivery Term: In this method of delivery, the seller is responsible for loading the goods onto the ship provided by the buyer at the specified time and place. After the goods have crossed the ship’s rail (deck), the buyer assumes responsibility for any damage, loss, or costs that may occur. The seller prepares all necessary documents for export and completes the customs procedures for the goods before delivery.
Seller’s Obligations: The seller prepares the goods in accordance with the contract terms. Loads the goods onto the ship provided by the buyer at the specified port and on the specified date. The seller is not obligated to make a carriage contract or an insurance contract on behalf of the buyer. Prepares the necessary documents required in the buyer’s country, completes customs procedures. Notifies the buyer that the loading has been completed. Prepares the transport document and other necessary documents required in the buyer’s country and sends them to the buyer according to the payment method. The seller is responsible for any damage or loss that occurs until the goods have crossed the ship’s rail (deck). To the extent applicable, the seller must pay all the expenses related to customs procedures for export and all the duties, taxes, and other charges required for export.
Buyer’s Obligations: Pays the price of the goods in accordance with the contract terms. Arranges for customs documents for importation and completes customs procedures. Pays customs duties. Negotiates with the shipping agent and pays the freight charges. Once the goods have crossed the ship’s rail at the loading port, all costs and risks associated with the goods are the responsibility of the buyer. To the extent applicable, the buyer must pay all duties, taxes, expenses related to customs procedures for the importation of the goods, and any costs associated with the transit of goods through any country. Except for pre-loading inspection expenses ordered by the export country’s authorities, the buyer must pay for other mandatory pre-loading inspection expenses.
MASRAFLAR VE NAVLUN / COST AND FREIGH (CFR)
The “Cost and Freight” (CFR) rule refers to the seller’s obligation to deliver the goods on board the ship or to supply goods that have already been delivered in this manner. This rule may not be suitable when the seller delivers the goods to the carrier at a terminal before loading them onto the ship. For example, it is common for goods in containers to be delivered in this way. In such cases, the CPT (Carriage Paid To) rule should be used.
When the CFR rule is used (similar to CIP, CPT, or CIF rules), the seller fulfills the delivery obligation not when the goods reach their destination but when the seller hands over the goods to the carrier in accordance with the respective rule.
Characteristics of the Delivery Term: In this delivery method, the seller, assuming all expenses and risks, brings the goods to the agreed-upon port where they will be loaded. The seller arranges customs procedures, pays the freight charge, and completes the loading. From this point forward, all expenses and risks related to the goods, except for the freight, are the responsibility of the buyer.
Seller’s Obligations: The seller prepares the goods in accordance with the contract terms. Prepares the necessary documents required in the buyer’s country. Completes customs procedures. Contracts with the shipping agent and pays the freight charge up to the destination port. The seller, at their own expense, must arrange a transportation contract for the goods to the designated terminal. The seller is not obligated to make an insurance contract on behalf of the buyer. All expenses and risks incurred after the goods have crossed the ship’s rail are the responsibility of the buyer, excluding the freight. The seller notifies the buyer of the completion of loading and the probable arrival date. Sends the issued transport document and necessary other documents to the buyer.
Buyer’s Obligations: The buyer pays the price of the goods in accordance with the contract terms. Arranges customs documents for importation and completes customs procedures. Pays customs duties. Without delay, unloads their goods by also paying the unloading expenses and port charges at the destination port. Throughout the transportation period, they are obliged to pay all expenses related to the goods except for the freight. To the extent applicable, they must pay all duties, taxes, expenses related to customs procedures for importing goods, and any costs associated with the transit of goods through any country, provided they are not covered by the transportation contract. Except for pre-loading inspection expenses ordered by the export country’s authorities, the buyer must pay for other mandatory pre-loading inspection expenses.
MASRAFLAR, SİGORTA VE NAVLUN / COST, INSURANCE AND FREIGHT (CIF)
“The Cost, Insurance, and Freight” (CIF) rule signifies the seller’s obligation to deliver the goods on board the ship or to supply goods that have already been delivered in this manner. This rule may not be suitable when the seller delivers the goods to the carrier at a terminal before loading them onto the ship. For example, it is common for goods in containers to be delivered in this way. In such cases, the CIP rule should be used.
When the CIF rule is used (similar to CIP, CPT, or CFR rules), the seller fulfills the delivery obligation not when the goods reach their destination but when the seller hands over the goods to the carrier in accordance with the respective rule.
Characteristics of the Delivery Term: In this delivery method, the seller, assuming insurance premium, freight, and loading expenses and risks, brings the goods to the port of loading. The seller arranges and provides the ship agent. Notifies the buyer that the loading of the goods specified in the sales contract has been completed on the designated date and location. The seller procures the most comprehensive marine cargo insurance suitable for the type of goods loaded by paying the insurance premium. After the goods are loaded onto the ship, all expenses and risks, except for the freight and insurance premium, transfer to the buyer.
Seller’s Obligations: The seller prepares the goods in accordance with the contract terms. Prepares the necessary documents required in the buyer’s country. Completes customs procedures. The seller, at their own expense, must arrange transportation and insurance contracts for the goods to the designated terminal. Contracts with the shipping agent to pay the freight charge up to the destination port. Arranges insurance for the dispatched goods and pays the insurance premium. Notifies the buyer of the approximate date of arrival of the goods at the destination port. Sends the issued transport document and necessary other documents to the buyer. To the extent applicable, the seller must pay all expenses related to customs procedures for export and all duties, taxes, and other charges required for export.
Buyer’s Obligations: The buyer pays the price of the goods in accordance with the contract terms. Arranges customs documents for importation and completes customs procedures. Pays customs duties. Without delay, unloads their goods by also paying the unloading expenses and port charges at the destination port. All expenses incurred after the delivery, except for the freight and insurance premium, are borne by the buyer. Except for pre-loading inspection expenses ordered by the export country’s authorities, the buyer must pay for other mandatory pre-loading inspection expenses.
9) SINIRDA TESLİM / DELIVERED AT FRONTIER (DAF) (2011 Yılında Yürürlükten Kaldırılmıştır)
This term indicates that the seller’s delivery obligation ends when the goods have been cleared for export at customs and are kept ready for dispatch at the point or place specified before the customs border of the adjacent country.
The term “border” can be used for any border, including the border of the exporting country. Therefore, it is crucial for the term to always specify the point or place of the border precisely to be defined within the term.
10) GEMİDE TESLİM / DELIVERED EX SHIP (DES) (2011 Yılında Yürürlükten Kaldırılmıştır)
With this term, the seller’s delivery obligation ends when the goods are kept ready for the buyer’s disposal at the specified destination port, alongside the ship, without passing through the import customs. The seller bears all expenses and risks necessary for bringing the goods to the specified destination port. This term is applicable only for sea or inland waterway transportation.
11) RIHTIMDA TESLİM / DELIVERED EX QUAY(Duty Paid) (DEQ) (2011 Yılında Yürürlükten Kaldırılmıştır)
(to be defined as destination port …)
The term “Delivered at Quay” signifies that the seller delivers the goods at the quay (dock) of the specified destination port, without completing the necessary customs clearance for importation, leaving them at the buyer’s disposal. The seller must bear all damages and expenses related to the transportation of the goods to the specified destination port and their unloading at the quay (dock). The DEQ term envisages that the buyer assumes the responsibility for customs clearance for importation and all related procedures, taxes, duties, and other charges.
THIS CONDITION CONTRADICTS PREVIOUS VERSIONS OF INCOTERMS WHICH ENVISIONED THE SELLER TO UNDERTAKE THE NECESSARY CUSTOMS CLEARANCE PROCEDURES FOR IMPORTATION.
However, if the parties wish to partially or fully include the expenses incurred in the importation of goods among the seller’s obligations, this should be clarified with explicit wording added to the sales contract for this purpose.
This term can only be used if the goods are to be delivered from the ship to the quay (dock) upon arrival at the port of destination by sea, inland waterway, or multimodal transport. However, if the parties wish to include the expenses and damages related to the transfer of goods from the quay to a place inside or outside the port among the seller’s obligations, the terms DDU or DDP should be used.
12) GÜMRÜK RESMİ ÖDENMEMİŞ OLARAK TESLİM / DELIVERED DUTY UNPAID (DDU) (2011 Yılında Yürürlükten Kaldırılmıştır)
With this term, the seller’s delivery obligation ends when the goods are made available at the specified place in the importing country. The seller is responsible for the risks and expenses associated with the transportation of the goods to that point and the completion of customs formalities (excluding taxes, duties, and charges payable for importation).
The buyer assumes additional expenses and risks resulting from the failure to clear the goods from customs for importation on time.
If the parties want the seller to fulfill customs formalities and assume resulting expenses and risks, they must specify this by adding words that create this effect.
If the parties wish to include certain expenses necessary for the importation of goods (such as VAT) among the seller’s obligations, they must clarify this by adding words that create this effect. This term can be used regardless of the mode of transportation.
Characteristics of Delivery: This delivery method is based on the same principles as DDU delivery; however, in DDP delivery, the seller must also pay the customs duties. The seller transfers the goods to the buyer in a manner similar to a local seller in the buyer’s country. If the parties want the buyer to bear all the costs and expenses related to the customs clearance of the goods for import, the DAP Rule should be used.
Seller’s Obligations: The DDP Rule represents the maximum obligation for the seller. The seller prepares the goods in accordance with the contract terms. They prepare the necessary documents to be used in their own country and in the buyer’s country. They complete export and import customs procedures. The seller must make a transportation contract for the carriage of the goods to the designated terminal at their own expense. The seller is not obliged to make an insurance contract against the buyer. They provide the carrier and pay the freight charges. All expenses and risks related to the goods are borne by the seller until delivery. Delivery is made at the designated place and date in the buyer’s country, also paying the customs duties. Unless otherwise expressly agreed in the sales contract, the seller is responsible for paying the VAT and all other taxes related to the import.
Buyer’s Obligations: The buyer pays the price of the goods and takes delivery of them in accordance with the contract terms. They bear all expenses related to the goods from the moment they are delivered as envisaged. The buyer is not obliged to pay any inspection expenses before loading ordered by the authorities of the exporting or importing country to the seller.
