INCOTERMS 2010’a göre teslim şekilleri

DAT – Delivered at Terminal

Definition: This term means that the seller covers all the costs of transport (export fees, carriage, insurance, and destination port charges) and assumes all risk until after the goods are unloaded at the terminal.[3] “Terminal” includes any place, whether covered or not, such as a quay, warehouse, container yard or road, rail or air cargo terminal.[4] The buyer covers the cost of transporting the goods from the terminal or port to final destination and pays the import duty/taxes/customs costs.

DAP - Delivered at Place

Definition: This term means that the seller pays all the costs of transportation (export fees, carriage, insurance, and destination port charges) up to and including the delivery of the goods to the final destination. The buyer is responsible to pay only the import duty/taxes/customs costs. The buyer also is responsible to unload the goods from the vehicle at the final destination.[5]

DDP – Delivered Duty Paid

Definition: This term means that the seller assumes all the risks and costs of transport (export fees, carriage, insurance, and destination port charges, delivery to the final destination) and pays any import customs/duty.[6] The buyer has only to unload the goods at the final destination.[7]

CFR: Cost and Freight, aka C&F, aka CNF

Definition:  This acronym means that the seller covers all the costs of bringing goods from their origin to the port of destination, including carriage costs and clearing the goods for export except for the insurance.[1]

CIF: Cost Insurance and Freight

Definition: This term is identical to the one preceding it – with exception for the insurance portion. With a CIF arrangement, the seller (not the buyer) assumes the risk (and therefore is responsible for purchasing insurance) for the goods during transit from origin to the port of destination. 

CPT: Carriage Paid To, aka DPC

Definition: This term indicates that the seller assumes most of the cost of transportation of the goods including export fees, carriage charges, and fees at the port of destination. Seller does not pay for insurance - that is the buyer’s obligation.

CIP: Carriage and Insurance Paid To

Definition: Carriage and insurance paid is much like CPT in that the seller assumes most of the costs of transportation including export fees, carriage charges, and fees at port of destination. For CIP arrangements, however, the seller is responsible for purchasing insurance for the goods during the carriage.[6]

EXW: Ex (Latin for out of or from) Works; i.e. goods available from the place of production.

Definition: EXW is usually followed by a place name[1], such as EXW Portland and means essentially that the seller will make the goods available to the buyer at a specified place, i.e. the seller’s premises/warehouse/works/factory, and at a specified time. This fulfills the seller’s obligations – leaving the buyer to load the goods onto whatever transportation has been arranged, clear the goods for export, and bear all the risk during transport.

FCA: Free Carrier

Definition: FCA is usually followed by a place name – the initial destination of the goods, FCA Anchorage for example. Not surprisingly, this term is also referred to as “named place delivery”.  Under the terms of FCA, it is the seller’s obligation to hand the goods over to the first carrier at the named place once they have been cleared for export. Using our earlier example, the seller would have fulfilled their obligation once the goods had been cleared for export and delivered from the seller’s warehouse (let’s say) to the carrier waiting at the port of Anchorage. At this point the buyer assumes the risks and costs of any further transport executed by the first carrier.

FAS: Free Alongside Ship

Definition: Free Alongside Ship means what it sounds like, that the seller must transport the goods all the way to the dock, close enough to be reached by the crane of the ship it will be transported in.[6] Also it is the seller’s responsibility to clear the goods for export (this is an innovation from the 2000 version of Incoterms, when buyers had to take care of port fees)[7]. FAS is usually followed by a place name, for example FAS San Francisco. The place name indicates the port where the goods are to be delivered on the quay beside the carrier ship.

FOB: Free Onboard Vessel

Definition: Free Onboard Vessel is sort of a hybrid, where the seller is obligated to bring the goods all the way to the port, clear the goods for export, AND see that they are loaded onto the ship nominated by the buyer. Once the goods clear the railing of the vessel the buyer assumes the risk.[9] FOB is often followed by the named loading port thus: FOB Long Beach, meaning the seller delivers the goods, pays the port fees, and sees the goods loaded onto the ship docked (in this case) at the port of Long Beach.