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GOODS ACROSS BORDERS

INCOTERMS 2020

DAP

Delivered at Place
CODEDAP
VERSIONIncoterms 2020
MODEAny mode
RISK TRANSFERS ATAt named destination, before unloading

Cost responsibility

Seller pays everything to destination except import duty, taxes, and unloading

Seller obligations

  • S1Export clearance
  • S2Main carriage
  • S3Delivery to named place at destination (on arriving vehicle, not unloaded)

Buyer obligations

  • B1Import clearance
  • B2Import duty and taxes
  • B3Unloading at destination

When to use DAP

When the seller can manage transport to the buyer's country but the buyer handles import customs. Very common in B2B international trade. Buyer maintains control over customs and local compliance.

When NOT to use DAP

When buyer wants fully landed price including duty (use DDP). When seller cannot reliably deliver to the destination country.

Common mistakes with DAP

  • !Confusing DAP with DDP — under DAP, the buyer pays import duty and VAT, not the seller
  • !Seller failing to account for destination country access issues (e.g., truck size restrictions, delivery time windows)
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog