Uluslararası Taşımacılık & Gümrük Terimleri Sözlüğü

EXW (İşyerinde Teslim), satıcının malları kendi fabrikasında veya deposunda alıcının tasarrufuna bırakmasıyla teslimin gerçekleştiği Incoterms 2020 kuralıdır. Alıcı; yükleme, Türkiye gümrükleme, nakliye, transit sigorta ve varış ülkesi ithalat vergileri dahil tüm maliyet ve riskleri üstlenir.

FOB (Gemide Masrafsız), satıcının malları belirlenen yükleme limanında (Ambarlı, Mersin, İzmir) alıcının belirlediği geminin güvertesine yüklemesi ve Türkiye ihracat gümrük işlemlerini tamamlamasıyla teslimin yapıldığı kuraldır. Mallar gemiye yüklendikten sonra tüm risk ve navlun alıcıya aittir.

CIF teslim şeklinde satıcı, varış limanına kadar deniz navlununu öder ve alıcı lehine asgari deniz nakliyat sigortası (Enstitü Yük Klozları C) yaptırır. Ancak hasar ve kayıp riski, mallar Türkiye limanında gemiye yüklendiği anda alıcıya geçer.

DAP teslim şeklinde satıcı, malları alıcının adresine boşaltmaya hazır taşıma aracının üzerinde teslim eder. Satıcı tüm uluslararası navlunu ve Türkiye ihracat gümrüğünü öder; alıcı ise varış ülkesi ithalat gümrüklemesini, vergilerini ve KDV'sini karşılar.

DDP kuralında satıcı maksimum sorumluluğu üstlenir. Türkiye'den çıkıştan alıcının kapısına kadar tüm nakliye, transit sigorta, varış ülkesi ithalat gümrükleme masrafları, gümrük vergileri ve yerel KDV satıcı tarafından ödenir. Alıcı yalnızca aracı boşaltır.

FCA (Free Carrier) is an Incoterms 2020 multimodal rule where the seller delivers export-cleared goods to the buyer's nominated carrier either at the seller's premises (loaded on vehicle) or at an agreed terminal/cross-dock (ready for unloading). Risk transfers upon handover to the carrier.

CPT (Carriage Paid To) is a multimodal Incoterm where the seller pays for international transportation to the named destination place, but risk of loss or damage transfers to the buyer as soon as the goods are handed over to the first carrier in Turkey.

CIP (Carriage and Insurance Paid To) is an Incoterms 2020 multimodal rule where the seller pays for carriage to the named destination and MUST purchase comprehensive, all-risks cargo insurance under Institute Cargo Clauses (A) covering 110% of the invoice value.

A.TR Dolaşım Belgesi, Türkiye ile Avrupa Birliği arasındaki Gümrük Birliği Anlaşması kapsamında sanayi ürünlerinin serbest dolaşım statüsünde olduğunu kanıtlayan ve AB ülkelerine girişte gümrük vergisini %0'a indiren resmi gümrük belgesidir.

A EUR.1 Movement Certificate is a preferential origin document used in international trade between Turkey and countries with which Turkey maintains Free Trade Agreements (FTAs). It proves that goods originate in Turkey under specific rules of origin, granting reduced or zero import tariffs.

A CMR Consignment Note is the standard international road transport document governed by the 1956 UN CMR Convention. It acts as conclusive proof of the contract of carriage, confirms cargo receipt by the haulier in good condition, and establishes carrier liability capped at 8.33 SDR per kilogram.

A Bill of Lading (B/L) is a legal document issued by an ocean carrier or freight forwarder acknowledging the receipt of cargo on board a vessel. It serves three functions: a receipt of goods, evidence of the contract of carriage, and a negotiable document of title representing ownership.

An Air Waybill (AWB) is a non-negotiable international air transport document issued by an airline or IATA freight forwarder. It acts as a receipt of goods, evidence of the contract of carriage, customs declaration document, and carrier liability contract capped under the Montreal Convention (22 SDR/kg).

A T1 Transit Declaration is an electronic customs document under the New Computerised Transit System (NCTS) and Common Transit Convention. It allows non-EU goods to move across European customs territories under bond without immediate payment of customs duties or import VAT until reaching the destination customs office.

A TIR Carnet is an international customs transit document issued under the UN TIR Convention (1975). It permits customs-sealed road vehicles and containers to traverse multiple non-EU international borders with mutual recognition of customs seals, zero intermediate physical inspections, and an international guarantee up to €100,000.

Code XL Mega Treyler, Avrupa EN 12642-XL yapısal güvenlik standardına sahip, 3.00 metre net iç yüksekliği ve 101.3 m³ yükleme hacmi bulunan tenteli yarı römorktur. Otomotiv ve tekstil ihracatında 33 Euro palet veya çift katlı 66 palet taşır.

A Reefer Container or Frigo Semi-Trailer is an insulated, thermally controlled transport unit equipped with an active refrigeration compressor. Capable of maintaining precise interior cargo temperatures from -25°C to +25°C, it is certified under the ATP Agreement and EU Good Distribution Practice (GDP).

SKDM (Sınırda Karbon Düzenleme Mekanizması), AB'nin çelik, alüminyum, çimento, gübre ve kimyasal ithalatında ürünün içerdiği gömülü karbon emisyonuna vergi uyguladığı regülasyondur. İhracatçıların ISO 14083 uyumlu lojistik emisyonlarını raporlaması zorunludur.

CBM (Cubic Meter) is the international standard unit of cargo volume calculated as Length × Width × Height in meters. In freight forwarding, it determines chargeable weight based on mode-specific volumetric ratios: Air (1:6000), Road (1:3000 / 333 kg/m³), and Sea (1:1000 W/M).

ADR is the European Agreement concerning the International Carriage of Dangerous Goods by Road. It classifies hazardous substances into 9 hazard classes, mandating certified UN packaging, orange hazard warning plates, certified vehicle equipment (EX/II, EX/III, FL, AT), and licensed drivers holding SRC-5 certifications.

Demurrage and Detention (D&D) are daily penalties charged by ocean shipping lines for exceeding container free time. Demurrage applies when a container sits inside the port terminal beyond free days; Detention applies when an empty container is held outside the terminal beyond permitted return limits.

Groupage (LTL — Less Than Truckload) is a freight consolidation method where multiple smaller shipments from different exporters are combined into a single shared semi-trailer. Shippers pay only for the volume (CBM) or pallet spaces their cargo occupies, reducing transport costs.

A Swap Body (Caisse Mobile) or Huckepack P400 semi-trailer is a craneable, multimodal freight container engineered to shift seamlessly between truck chassis, railway pocket wagons, and Ro-Ro vessels without cargo re-handling, slashing CO2 emissions by up to 75% and bypassing road border queues.

A Flexitank is a heavy-duty, multi-layered polymeric bladder that converts a standard 20-foot dry ISO ocean container into a bulk liquid transport unit holding 16,000 to 24,000 liters of non-hazardous liquid cargo, delivering 35% to 40% higher payload efficiency than traditional 200-liter drums.

A Customs Bonded Warehouse (known in Turkey as Antrepo) is a secure, customs-supervised storage facility where imported, exported, or transit goods are held without immediate payment of customs duties, VAT, or special consumption taxes until officially cleared for domestic release or re-exported.