Under DAP the seller delivers the goods to the named destination, ready for unloading, at its own cost and risk. The buyer unloads and handles import clearance, duties and taxes.
DAP Delivered at Place
Any mode of transport
| Step | DAP |
|---|---|
| Export packing and marking | Seller |
| Loading at the seller's premises | Seller |
| Export customs clearance | Seller |
| Transport to the port or terminal | Seller |
| Terminal charges and loading at origin | Seller |
| Main carriage (ocean or air freight) | Seller |
| Cargo insurance | Not required by the rule |
| Unloading at destination terminal | Seller |
| Transport to the named place | SellerRisk passes to the buyer here |
| Unloading at the named place | Buyer |
| Import clearance, duties and taxes | Buyer |
DAP (Delivered at Place) means the seller delivers when the goods arrive at the named place of destination, on the arriving vehicle, ready for unloading. The seller pays the transport and bears the risk all the way there. The buyer unloads, clears import and pays duties and taxes. DAP works for any mode of transport.
| Seller | Buyer |
|---|---|
| Arranges and pays all transport to the named place | Unloads the goods at the named place |
| Bears the risk until the goods arrive, ready for unloading | Clears import and pays duties, VAT or GST and import fees |
| Clears export and any transit through third countries | Pays costs caused by late import clearance, such as demurrage |
| Provides the documents the buyer needs to take the goods | Takes delivery when notified |
A Spanish olive oil producer sells to a distributor in the UK "DAP Distributor's warehouse, Leeds, Incoterms® 2020". The producer books the truck from Jaén, pays the Channel crossing and the road to Leeds, and carries the risk. The distributor's customs broker files the UK import declaration and pays duty and VAT, and the distributor's staff unload the pallets.
| Rule | Who unloads | Who pays import duty and taxes |
|---|---|---|
| DAP | Buyer | Buyer |
| DPU | Seller | Buyer |
| DDP | Buyer | Seller |
DAP is often the best choice when a seller wants to offer door delivery but cannot or should not act as the importer in the buyer's country.
Whatever the rule, the seller provides a commercial invoice that names the Incoterm and place, and usually a packing list. For quotes before the order, use a proforma invoice with the same rule written on it.
DAP means Delivered at Place. The seller delivers the goods to the named destination, ready for unloading, at its own cost and risk. The buyer unloads and handles import.
The buyer pays import duties, taxes and clearance fees under DAP. Under DDP the seller pays them.
The buyer. The seller's obligation ends when the goods are on the arriving vehicle, ready for unloading. Under DPU the seller unloads.
No insurance is required by the rule. The seller bears the risk until delivery, so the seller usually insures the transport for its own protection.
Under DAP the buyer clears import and pays duties and taxes. Under DDP the seller does, which means the seller acts as the importer.