Incoterms 2020 · Delivered ready for unloading, duty unpaid
DAP — Delivered at Place
The seller delivers the goods ready for unloading at the named place; the buyer clears import and pays duty.
Key facts
| Risk passes | When the goods are ready for unloading at the named place |
|---|---|
| Export clearance | Seller |
| Import clearance and duty | Buyer |
| Main carriage | Seller |
| Insurance | Neither party is obliged; seller bears risk and normally insures |
| Unloading | Buyer |
| Best for | Door delivery where the buyer is the importer of record |
| Source | ICC Incoterms 2020, DAP |
DAP leaves the border with the buyer
The seller can carry the goods across the border, but under DAP the buyer is the importer of record. If the buyer has no local tax identity or cannot clear the goods, the shipment can sit at customs while storage charges accumulate. Check the buyer's import capability before quoting DAP.
DAP also leaves unloading with the buyer. If the destination has no dock or forklift, agree who unloads and who pays for waiting time. DPU is the rule that puts unloading on the seller.
DAP versus DDP
DAP and DDP both deliver to a named place. The difference is import clearance and duty: DAP leaves them with the buyer, DDP puts them on the seller. DDP makes the seller the importer of record in many cases, with the local compliance obligations that follow.
If the seller cannot legally act as importer, DAP is the honest rule. Do not sell DDP and then ask the buyer to clear the goods.
Frequently asked questions
Who pays duty under DAP?
The buyer. DAP means delivered at place, not delivered duty paid.
Who unloads under DAP?
The buyer, unless the contract says otherwise. Use DPU if the seller is responsible for unloading.
Ask a compliance question
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