Who pays import duties under DAP?

The buyer. Under DAP the seller delivers the goods to the destination and bears transport risk and cost, but the buyer is responsible for import customs clearance and for paying any import duty and import VAT.

What is the difference between DAP and DDP?

The difference is the import duties and clearance. Under DAP the buyer clears the goods and pays import duty and VAT; under DDP the seller does both. Otherwise the two terms are similar.

Does the seller unload the goods under DAP?

No. Under DAP the goods arrive ready for unloading, but unloading is the buyer's responsibility and risk. If you need the seller to unload, use DPU (Delivered At Place Unloaded) instead.

Is DAP the same as the old DDU term?

Effectively yes. DAP replaced the older DDU (Delivered Duty Unpaid) rule in Incoterms 2010. Both leave import clearance and duties to the buyer, so DAP is the current equivalent of DDU.

Glossary

DAP (Delivered At Place)

Delivered At Place · DAP Incoterm

DAP (Delivered At Place) is an Incoterms 2020 rule in which the seller delivers the goods to a named destination, ready for unloading by the buyer, bearing all transport costs and risk up to that point. The buyer is responsible for import customs clearance, duties and import VAT.

Last updated: June 2026

Key facts

Under DAP the seller arranges and pays for carriage all the way to the named destination place.
Risk transfers from seller to buyer when the goods arrive at the destination, ready for unloading (the seller does not unload).
The buyer handles import customs clearance and pays any import duties and import VAT.
DAP works for any mode of transport and replaced the older DDU term in Incoterms 2010.

How DAP allocates cost and risk

DAP places most of the journey on the seller. The seller arranges carriage, pays the freight, handles export clearance, and bears the risk of loss or damage to the goods all the way to the agreed destination — which can be the buyer's warehouse, a customer's address, or any other named place. The delivery is complete when the goods arrive at that place on the arriving means of transport, ready to be unloaded.

The buyer's side begins at the destination. Critically, under DAP the seller is not responsible for unloading the goods — that is the buyer's job and risk. And although the seller has carried the goods to the buyer's country, the buyer remains responsible for clearing them through import customs and for paying any import duty and import VAT due.

This split makes DAP a popular middle-ground term: the seller takes care of the hard logistics, but the buyer keeps control of (and liability for) import formalities in their own country, where they usually understand the rules and tax position better.

DAP versus DDP and DPU

The key difference between DAP and DDP is the import duties. Under DAP the buyer pays import duty and import VAT; under DDP the seller does. If you are a seller and you do not want to register for tax or act as importer of record in the destination country, DAP is usually safer than DDP.

DAP also differs from DPU (Delivered At Place Unloaded). DPU is the only Incoterm where the seller must unload the goods at the destination; under DAP the goods arrive ready for unloading but the buyer does the unloading. Apart from that, DAP and DPU are very similar — both leave import clearance and duties to the buyer.

Example

A German supplier agrees 'DAP Amsterdam warehouse (Incoterms 2020)' with a Dutch marketplace seller. The supplier ships the goods to Amsterdam and bears all risk and freight until the truck arrives at the warehouse. The Dutch seller then unloads the goods and is responsible for Dutch import customs clearance, any import duty, and import VAT. If the goods are damaged in transit before arrival, that is the supplier's risk; if damaged during unloading, it is the buyer's.

Why it matters for marketplace sellers

When buying stock DAP, you avoid arranging international freight but you must still handle import clearance and pay duty and VAT — budget for those in your landed cost.
When shipping cross-border orders to customers under DAP, the customer (or a broker) becomes liable for import duties, so a surprise customs bill can land on your buyer — set delivery expectations clearly to avoid refused parcels.
DAP is a good compromise when your overseas supplier handles logistics well but you, as the importer, are better placed to manage customs and reclaim import VAT.
Always name the precise destination ('DAP [exact address]') so it is clear where the seller's risk ends and yours begins.