DAP Incoterms 2020: Betekenis, Regels & Vrachtvervoer Turkije (2026)
Verkoper levert losklaar op bestemming; koper verzorgt de invoerinklaring en het lossen.
Updated October 2026 · Brosan Lojistik Operations Desk
Diepgaande Technische Analyse van DAP
Operationele werking en commerciële toepassing in internationaal transport
Delivered At Place (DAP) is the most popular and commercially balanced Incoterm for international trade between Turkey and European Union member states. The seller bears all risks and costs to transport cargo from the Turkish factory to the buyer's warehouse door in Germany, France, Italy, or Poland, including Turkish export customs clearance, transit declarations (T1/TIR), Ro-Ro sea crossings, and Pan-European highway tolls. Risk transfers to the buyer only when the truck arrives at the designated delivery address ready for unloading. The buyer is responsible for handling destination import customs clearance, paying any applicable import tariffs, and remitting destination VAT.
Verantwoordelijkheidsmatrix: koper vs verkoper
Overzicht van operationele verplichtingen, vrachtkosten en risico-overgangspunten
| Operationele Fase | Verplichting Verkoper | Verplichting Koper | Notities & Risico-overdracht |
|---|---|---|---|
| Export Packaging & Factory Loading | Mandatory (Seller expense & risk) | None | — |
| Turkish Export Customs Clearance | Mandatory (Seller prepares export declaration & A.TR) | None | Seller ensures customs exit. |
| International Carriage (Door-to-Door) | Mandatory (Seller contracts haulier) | None | Road FTL, LTL groupage, or Ro-Ro. |
| Transit Customs Bonds (T1 / TIR) | Mandatory (Arranged via forwarder guarantee) | None | Brosan Lojistik provides comprehensive T1 bond. |
| Risk Transfer Point | Bears all transit risks | Assumes risk when truck arrives ready for unloading | 📍 Arriving truck at buyer's facility door |
| Destination Import Customs Clearance | Assists with shipping paperwork | Mandatory (Buyer acts as importer of record) | Buyer clears through local customs. |
| Destination Import Tariffs & VAT | None | Mandatory (Buyer pays local VAT/tax) | Under A.TR, industrial tariffs are 0% in the EU. |
| Unloading from Truck | None | Mandatory (Buyer unloads at own risk & cost) | Buyer must provide forklift / dock. |
Why DAP Dominates Turkish Road Freight to Europe
Operationele inzichten conform de Turkse Douanewet nr. 4458 en grensregimes
DAP accounts for over 70% of Turkish truck departures through Kapıkule and Ro-Ro ports (Pendik/Yalova to Trieste/Sète). Because the EU-Turkey Customs Union eliminates customs duty on industrial products via the A.TR Movement Certificate, European buyers only need to clear local import VAT. Unlike DDP, DAP does not require the Turkish exporter to obtain a foreign VAT registration or fiscal representation in the EU, drastically simplifying cross-border compliance.
Belangrijke Nalevingspunten bij Export uit Turkije
- •Primary trade route: Istanbul / Bursa ➔ Kapıkule ➔ Sofia ➔ Belgrade ➔ Budapest ➔ Munich / Vienna.
- •Driver presents the CMR waybill and T1 transit document at the European destination customs office; buyer submits the import declaration.
- •Standard free unloading time is 2 to 3 hours. Delays exceeding this incur driver waiting demurrage.
Veelvoorkomende Fouten van Verladers om te Vermijden
- ⚠️Buyers delaying import customs clearance at destination, causing the Turkish truck to sit idle and triggering truck demurrage charges.
- ⚠️Confusion over unloading responsibility: the buyer is legally responsible for unloading unless the contract specifies otherwise.
- ⚠️Failure to provide the carrier with a valid A.TR certificate, resulting in unexpected duty assessment by EU customs.
Looptijdcalculator Internationaal Transport
Controleer de indicatieve deur-tot-deur transittijden op de belangrijkste handelsroutes vanuit Turkije.
Veelgestelde Vragen over DAP
Antwoorden van experts over verantwoordelijkheden, kosten en risico's
Q1:Who pays import VAT in Europe under DAP terms from Turkey?
Under DAP terms, the buyer is responsible for destination import customs clearance, paying import VAT and any applicable domestic taxes in their country.
Q2:What is the difference between DAP and DDP when exporting from Turkey?
Under DAP, the buyer clears import customs and pays import VAT at destination. Under DDP, the Turkish seller must pay destination import customs duties and VAT, requiring foreign tax registration or a fiscal representative.
Q3:Who is responsible for unloading the truck under DAP?
The buyer is responsible for unloading the cargo from the truck at their warehouse at their own expense and risk.
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