Trade & Incoterms
DAP (Delivered at Place)
An Incoterm where the seller delivers when goods are placed at the buyer disposal at the named destination. The buyer handles import clearance and pays import duties unless contractually agreed otherwise.
In depth
DAP works for any transport mode. The seller bears all cost and risk of bringing the goods to the named place of destination and delivers them ready for unloading from the arriving vehicle. The buyer unloads. Critically, the buyer is responsible for import clearance and for paying duties, taxes, and VAT — this is the single line that separates DAP from DDP. Naming the destination precisely matters: "DAP Buyer's Warehouse, Rotterdam" and "DAP Rotterdam" impose different final legs on the seller. If the seller should also unload, DPU is the correct rule.
Key points
- Any transport mode
- Seller carries cost and risk to the named destination
- Buyer handles import clearance, duties, and taxes
- Buyer unloads — if the seller unloads, the rule is DPU