DAP
Delivered at PlaceDAP
Incoterms 2020
Any mode
At 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)