DDP and DAP are Incoterms 2020 rules that set out who bears the costs and risks of delivery. Under DAP (Delivered At Place) the consignee handles import clearance and charges in GB. Under DDP (Delivered Duty Paid) the seller bears the duty, import VAT and formalities in the United Kingdom. The chosen rule decides who pays and who carries the risk.
Who is responsible for what
- DAP: the seller delivers to the place; the consignee imports and pays duty and VAT.
- DDP: the seller imports in GB and bears the duty and import VAT.
- Risk transfers where the seller’s obligation ends.
- DDP requires the seller to be set up for GB clearance (e.g. EORI, registration).
Incoterms 2020 is a set of trade rules that split costs and risk between seller and buyer.
This is general information, not legal advice; confirm the terms in your contract. See customs clearance and destinations.
