DAP (Delivered At Place)
DAP means the seller delivers the goods to your named location ready to unload, but the buyer clears them for import and pays duty and VAT.
Last reviewed 16 July 2026.
DAP (Delivered At Place) sits one step short of DDP. The seller arranges and pays for transport all the way to a named destination — often the buyer's premises — and carries the risk until the goods arrive ready to unload. The difference from DDP is that the buyer, not the seller, handles import clearance and pays the duty and import VAT.
DAP is popular because it splits responsibilities sensibly: the seller manages the freight they know best, while the buyer stays the importer of record and keeps control of the customs entry — which matters for UK VAT recovery. You get delivery to your door without handing over your import identity.
The buyer needs to be ready for the duty and VAT bill to land at clearance, since those costs are not in the seller's price and must be paid before the goods are released.
How it affects your landed cost
Under DAP the supplier's price covers delivery to your door but stops short of duty and VAT — so those two items are the main additions to your landed cost, and they arrive as a separate bill at clearance. Knowing them in advance prevents a nasty surprise; our calculator estimates the UK duty and import VAT on your goods so you can budget the clearance cost before the shipment lands.
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See also
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