DAP vs DDP: which is better when importing to Russia?

DAP (Delivered at Place) and DDP (Delivered Duty Paid) are both Incoterms where the seller takes on maximum logistics responsibility — but they differ in who handles Russian customs clearance and pays import duties. Under DAP: the seller delivers to your warehouse or named place in Russia; you (the buyer) are responsible for customs clearance, import duties, and VAT. Under DDP: the seller delivers duty paid to your warehouse, including customs clearance and all Russian import taxes. DDP sounds ideal for buyers, but there are significant risks in practice: many Chinese suppliers offering DDP use grey-market schemes — undervalued customs declarations, undocumented tax payments. If your goods are cleared under a DDP scheme without a proper Russian customs declaration (ДТ), you cannot recover import VAT as input tax (worth 20% of the goods value), and you have no legal protection if customs later challenges the clearance. Recommendation for OSNO (standard tax regime) companies: DAP is almost always better. You keep control of customs, get a proper declaration, and can recover VAT. DDP is acceptable only if the supplier uses a legitimate, licensed Russian customs broker and provides you with a properly issued declaration and all supporting documents. Always verify before shipment.