GlossaryEN1 min readUpdated: Jun 22, 2026
Delivered at Place (DAP)
A buyer contracting on DAP terms receives goods transported and ready for unloading at the agreed destination but remains responsible for import clearance, customs duties, and import VAT.
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Source: https://iccwbo.org/business-solutions/incoterms-rules/
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Incoterms 2020 Simulator: Who bears costs & risk?
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Definition & Explanation
A buyer contracting on DAP terms receives goods transported and ready for unloading at the agreed destination but remains responsible for import clearance, customs duties, and import VAT. Delivered at Place (DAP) is an Incoterm under the current Incoterms rules and applies to all modes of transport. The seller bears all freight costs and risks until the goods are made available at the named place; from that point, both risk and costs pass entirely to the buyer. DAP is the standard choice for international B2B shipments where the consignee has a customs presence and established import processes in the receiving country. The named place should be defined as precisely as possible in the contract – ideally to a specific address – since it determines the exact point of risk transfer. Unlike DDP, import clearance remains entirely with the buyer; unlike CPT or CIP, the seller's responsibility extends all the way to destination rather than ending at the point of dispatch.
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