DAP (Delivered at Place) is an all-modes Incoterm where the seller is responsible for delivering the goods to the named destination, ready for unloading. The seller bears all risk and cost of transport to that point. The buyer is responsible for unloading, import clearance, duty and VAT.

What is the difference between DAP and DDP?

Under DAP the buyer is responsible for import clearance, duty and VAT in the destination country. Under DDP the seller handles all of that as well — making DDP the only Incoterm with maximum seller obligation. DAP is much more practical when the seller is not registered for VAT or established in the destination country.

Who unloads under DAP?

The buyer unloads under DAP. The seller delivers to the named destination 'ready for unloading' but is not responsible for the unloading operation itself. If you want the seller to unload, use DPU (Delivered at Place Unloaded) instead.

DAP Incoterm Explained — Delivered at Place for UK Importers

In one sentence

DAP (Delivered at Place) is an Incoterm where the seller is responsible for delivering the goods to the named destination (typically the buyer's premises or another nominated address), ready for unloading. The seller bears all transport risk and cost up to that point. The buyer is responsible for unloading the goods, completing import clearance, and paying duty and VAT.

DAP responsibility — who does what

Activity	Seller	Buyer
Goods, packing, commercial invoice	Yes	—
Loading at origin	Yes	—
Export clearance	Yes	—
Main carriage to UK	Yes	—
Marine/cargo insurance	Yes (recommended, not formally required)	—
UK destination port handling, devanning	Yes	—
Delivery to named UK address	Yes	—
Unloading at named place	—	Yes
UK import clearance (CDS entry)	—	Yes
UK import duty & VAT	—	Yes

When DAP makes sense

UK importer wants door-delivery but is happy to handle import clearance (typical SME setup)
Sellers in countries with strong outbound logistics who can manage end-to-end transport to UK delivery point
EU-UK trade post-Brexit — DAP is now extremely common for EU sellers shipping to UK buyers; the seller manages the outbound logistics and the UK buyer handles UK customs
Project cargo or specialist freight where the seller has better destination logistics knowledge
You'd rather not deal with international freight but you're set up for UK customs and duty management

When DAP isn't right

You want to handle the international freight yourself — use FCA, FOB or EXW instead
You want the seller to also handle UK customs and duty — use DDP (but be aware DDP requires the seller to be VAT-able in the UK)
Cargo needs unloading equipment the buyer can't provide — use DPU instead, where the seller is responsible for unloading

DAP vs DPU vs DDP — the three delivered terms

	DAP	DPU	DDP
Seller delivers to named place	Yes	Yes	Yes
Seller unloads	No (buyer unloads)	Yes	No (buyer unloads)
Import clearance + duty + VAT	Buyer	Buyer	Seller

The three delivered terms differ in just two dimensions: who unloads, and who clears customs/pays duty. Most UK importers prefer DAP because they don't want the seller fiddling with UK VAT registration (DDP), and they're set up to unload themselves (so don't need DPU).

Worked example — DAP buyer's warehouse, Birmingham

You buy a 40ft container of furniture DAP your Birmingham warehouse from a German supplier:

Seller invoices: goods + EU export + sea freight Hamburg → Felixstowe + UK delivery Felixstowe → Birmingham warehouse: £24,500 all-in
Container arrives at your warehouse ready for unloading. Your team unloads
You arrange UK customs entry via your broker: £75
UK import duty (assume 0% under UK-EU TCA preference with valid origin documents): £0
VAT via PVA: declared on VAT return, no cash out
Total cash landed cost: ~£24,575

Post-Brexit DAP reality: Many European suppliers default to DAP for UK customers — it lets them keep control of their well-established EU logistics chain and hand over at your door. The buyer just needs to be set up for UK customs (EORI, broker, PVA). This is now the most common Incoterm for EU→UK road freight on consumer and industrial goods.

Common DAP mistakes

Buyer assumes the seller will handle customs — they won't, under DAP. EORI, broker and customs entry are buyer's responsibility
"DAP UK" with no named place — always specify the exact delivery point: "DAP buyer's warehouse, [full address], Birmingham B11 2AA"
Buyer can't unload heavy or oversized cargo — DAP doesn't include unloading, so the buyer needs a forklift, loading bay or crane. Use DPU if unloading is an issue
No marine insurance — DAP doesn't formally require insurance, but the seller bears risk to destination so usually carries cover. Always confirm in writing
Mismatched delivery time expectations — DAP doesn't dictate a delivery date. Agree this separately in the sales contract

Verdict

DAP is the workhorse for inbound UK imports

If your supplier is happy to manage end-to-end logistics to your door, and you're set up to handle UK customs, DAP is operationally the cleanest "delivered" Incoterm. The seller takes the freight headaches; you keep control of the customs and VAT side (which you should — it's your liability anyway).

Use DDP only when the seller is genuinely VAT-able in the UK. Use DPU only when unloading needs the seller's equipment.

Forwarder's field note: DAP is popular because it feels like delivered to my door, but UK import clearance, duty and VAT still sit with the buyer. The shipment can still stop at the border if the importer has no EORI, unclear commodity code, or missing deferment/PVA setup.

What is DAP? Delivered at Place Explained