DAP (Delivered at Place)
Incoterms 2020 rule: seller delivers to a named destination in the buyer's country; import customs clearance and duties remain the buyer's responsibility.
In detail
Under DAP, the seller is responsible for transport, insurance, and delivery to the agreed place in the destination country — typically the buyer's warehouse. The seller does not clear import customs or pay import duties; that remains with the buyer. This makes DAP a practical choice when the supplier has reliable logistics partners, and the buyer wants to retain control of customs clearance and recover import VAT. For imports into Russia: DAP is generally preferable to DDP because the buyer files their own customs declaration, receives the official ДТ (Declaration on Goods), and can recover the 20% import VAT as input tax. The customs value under DAP: theoretically the value up to the Russian border. In practice, if the DAP invoice price covers delivery to a Russian warehouse, customs may include all costs in the base. Best practice: request that the supplier separate the FOB price from freight charges in the invoice to simplify customs value calculation.
Examples
- →DAP Moscow warehouse: supplier arranges full transport, buyer handles Russian customs and pays duties
Related terms
FOB (Free on Board)
Incoterms 2020 rule: seller is responsible until goods are loaded on board the vessel at the named port; all risk and cost pass to the buyer from that moment.
DDP (Delivered Duty Paid)
Incoterms 2020 rule: seller takes maximum responsibility — delivers to the buyer's premises with all import duties and taxes paid.