DAP stands for "delivery at place" but what does this mean?
When a delivery is sent on a DAP basis, the seller is responsible for the delivery of the goods including transport costs to the named destination at the buyer. The costs of carrying out all the necessary import formalities are expressly excluded.
These are borne by the buyer, meaning that all taxes incurred when importing to the country of destination must be paid by the buyer i.e the customer or the recipient.
If VAT and/or customs are due, then all must be paid by the buyer i.e customer or recipient, directly to the designated Freight Forwarder, when notified, and prior to receipt of the consignment.