DDP (تسليم مع دفع الرسوم الجمركية): الدليل الفني وشحن الصادرات التركية
يتحمل البائع كامل تكاليف الشحن الدولي والرسوم الجمركية الاستيرادية وضريبة القيمة المضافة حتى باب المشتري.
Updated October 2026 · Brosan Lojistik Operations Desk
التحليل الفني الشامل لشرط DDP
الآلية التشغيلية والتطبيق التجاري في منظومة الشحن الدولي
Delivered Duty Paid (DDP) represents the highest obligation for any seller in international commerce. The Turkish exporter manages and finances the entire supply chain from their factory to the buyer's warehouse door. This includes Turkish export clearance, international carriage across land, sea, or air, destination import clearance, payment of foreign import customs duties, and remittance of local VAT (e.g., German Einfuhrumsatzsteuer, French TVA, or British VAT). The buyer has zero responsibility except to unload the arriving vehicle. In European trade, DDP is popular with e-commerce sellers, Amazon FBA fulfillment centers, and multinational tier-1 automotive suppliers providing full landed-cost pricing.
مصفوفة التزامات البائع والمشتري
توزيع الالتزامات التشغيلية وتكاليف الشحن ونقاط انتقال المخاطر
| المرحلة التشغيلية | التزامات البائع | التزامات المشتري | ملاحظات ونقطة تسليم المخاطر |
|---|---|---|---|
| Export Packaging & Factory Loading | Mandatory (Seller expense & risk) | None | — |
| Turkish Export Customs Clearance | Mandatory (Seller handles clearance) | None | — |
| International Main Carriage | Mandatory (Seller arranges & pays) | None | — |
| Transit Cargo Insurance | Recommended (Seller bears transit risk) | None | — |
| Destination Import Customs Clearance | Mandatory (Seller acts as or appoints importer) | None | Requires EORI or fiscal representation. |
| Destination Import Duties & Tariffs | Mandatory (Seller pays all duties) | None | 0% under A.TR for EU industrial goods. |
| Destination Import VAT / Taxes | Mandatory (Seller pays local VAT) | None unless explicitly excluded in contract | Can be excluded via 'DDP VAT unpaid'. |
| Final Unloading at Buyer's Door | None | Mandatory (Buyer unloads vehicle) | 📍 Arriving vehicle at buyer's facility door |
Fiscal Representation & Tax Compliance for Turkish Exporters
الدليل التشغيli وفق قانون الجمارك التركي رقم 4458 وأنظمة المنافذ الحدودية
To execute DDP deliveries into the European Union or the United Kingdom, a Turkish company cannot simply ship goods under its Turkish tax number. The exporter must either: (1) register for an EU VAT number and EORI in a member state (e.g., Netherlands or Germany), or (2) partner with a licensed logistics forwarder like Brosan Lojistik that provides fiscal representation (Fiscale Vertegenwoordiging / Fiskalvertretung). Fiscal representation allows import VAT to be deferred or cleared on entry without triggering corporate establishment penalties.
القواعد الأساسية للامتثال الجمركي للصادرات التركية
- •Essential for Amazon FBA fulfillment shipments from Istanbul to German or French logistics centers.
- •If the buyer is capable of recovering VAT, parties often amend the term to 'DDP, VAT Unpaid' (equivalent to DAP with customs duties paid by seller).
- •A.TR certificate remains critical under DDP to avoid paying 4% to 12% third-country MFN tariffs on industrial manufactured goods.
أخطاء شائعة يجب على الشاحنين تجنبها
- ⚠️Turkish exporters agreeing to DDP without establishing EU fiscal representation, causing goods to be held at EU borders.
- ⚠️Unexpected import VAT cash-flow drain on the seller when selling to foreign corporate buyers who could easily reclaim VAT under DAP.
- ⚠️Miscalculating destination anti-dumping duties or environmental taxes (such as CBAM or packaging levies).
حاسبة زمن الشحن الدولي من تركيا
تعرف على التقديرات الدقيقة لزمن النقل من الباب إلى الباب عبر خطوط أوروبا وبريطانيا وأمريكا والخليج.
الأسئلة الشائعة حول شرط DDP
إجابات معتمدة حول المسؤوليات والتكاليف وانتقال المخاطر
Q1:Can a Turkish exporter sell DDP without an EU corporate entity?
Yes, by utilizing an authorized logistics partner like Brosan Lojistik that provides EU fiscal representation services, allowing import clearance and VAT accounting in ports like Rotterdam, Antwerp, or Frankfurt.
Q2:Who pays destination VAT under DDP Incoterms 2020?
By default, the seller pays all destination taxes, including VAT. However, commercial contracts can explicitly state 'DDP exclusive of VAT' so the buyer accounts for VAT locally.
Q3:Who is responsible for unloading cargo under DDP?
The buyer is responsible for unloading the goods from the arriving vehicle at their facility, unless the contract explicitly includes unloading.
مسارات الشحن المرتبطة بهذا المصطلح
خدمات الشحن اللوجستية ذات الصلة
مصطلحات تجارية ولوجستية ذات صلة
طلب عرض سعر شحن وفق شرط DDP
تقدم شركة بروسan للوجستيات أسعار شحن تنافسية وتخليصاً جمركياً معتمداً لجميع البضائع المشحونة بشرط DDP.