Finans
nihai varil yeri
İngilizce: final destination
Türkçe Tanım
Bir nakliye veya ticaret sozlesmesinde mallarin alici veya alicinin temsilcisi tarafindan teslim alinacagi sekilde belirtilen son teslimat noktasidir. Nihai varil yerinin belirlenmesi, gecerli Incoterms kapsaminda tasima maliyetleri, sigorta kapsami ve risk transferinin dagitimini etkiler. Duzenlemeye tabi ticarette gumruk vergileri, ihracat kontrolleri ve son kullanici sertifikasi gereklilikleri acisindan da onem tasir.
English Definition
The ultimate delivery point specified in a shipping or trade contract where goods are to be received by the buyer or consignee. The determination of final destination affects the allocation of transportation costs, insurance coverage, and risk transfer under applicable Incoterms. It is also relevant for customs duties, export controls, and end-user certificate requirements in regulated trade.