Direct comparison
DDP vs DAP: Who Clears Customs, Pays Duty
DDP vs DAP under Incoterms 2020: who handles import clearance, bears duty and risk, DAP vs DPU, why DDU is gone, and FDA-regulated goods.
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How do DAP (Delivered at Place), DDP (Delivered Duty Paid) compare side by side?
The table below compares DAP (Delivered at Place), DDP (Delivered Duty Paid) across 11 procurement-relevant dimensions, from full name through source.
Side-by-side comparison
| Dimension | DAP (Delivered at Place) | DDP (Delivered Duty Paid) |
|---|---|---|
| Full name | Delivered at Place | Delivered Duty Paid |
| Where it sits in Incoterms 2020 | One of the eleven rules; usable for any mode of transport | One of the eleven rules; usable for any mode of transport |
| Who handles import clearance | The buyer must manage and pay for all import clearance formalities | The seller handles and pays customs formalities, including import; the buyer must help by supplying documents |
| Who bears import duty and taxes | The buyer, because duty falls within the import clearance the buyer manages and pays | The seller; customs costs such as tariffs, taxes, permits and licences are priced into what the buyer pays |
| When risk passes to the buyer | When the goods are at the agreed place of destination; the buyer then bears all risk of loss or damage during import clearance | When the goods are at the buyer's disposal at the named destination, ready for unloading |
| Unloading at destination | Delivery occurs before unloading; the seller does not unload (DPU is the rule where the seller unloads) | Goods are placed at the buyer's disposal ready for unloading |
| If local rules stop the seller clearing imports | DAP is the appropriate rule | DDP cannot be used |
| Effect on the price quoted | A buyer who takes on the customs costs pays less in the quoted price | Seller-borne customs costs are built into the price |
| FDA-regulated goods (devices, drugs) | FDA admissibility applies to the entry whichever party files it; name in the contract who handles an FDA hold or refusal | FDA admissibility applies to the entry whichever party files it; name in the contract who handles an FDA hold or refusal |
| When to pick it | The buyer will clear the goods through customs, or the seller cannot lawfully do so in the destination country | The seller can handle import clearance at the destination and the buyer wants one delivered price |
| Source | ICC Academy, Incoterms 2020: DAP or DDP; ICC Incoterms 2020 page; trade.gov Know Your Incoterms; FDA Import Process (all read 2026-10-30) | ICC Academy, Incoterms 2020: DAP or DDP; ICC Incoterms 2020 page; trade.gov Know Your Incoterms; FDA Import Process (all read 2026-10-30) |
Common questions
Common questions about DAP (Delivered at Place) vs DDP (Delivered Duty Paid)
Who pays import duty under DAP?
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The buyer. Under DAP the buyer must manage and pay for all import clearance formalities, and the buyer bears the risk of loss or damage during import clearance (ICC Academy, read 2026-10-30). Duty is part of that clearance; if the seller should pay it, DDP is the rule that says so.
Is DDP safe for regulated devices?
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No source we read labels DDP safe or unsafe for regulated devices. What the sources do state: DDP puts import clearance on the seller (ICC Academy), and FDA reviews entries for admissibility, submitted through U.S. Customs and Border Protection, so imports should not be distributed until FDA determines admissibility (FDA Import Process, read 2026-10-30). The Incoterm allocates tasks between buyer and seller; it does not change FDA's review. Name in the contract who handles an FDA hold or refusal. This is general information, not legal or regulatory advice.
What is the difference between DAP and DPU?
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Unloading. Under DAP the seller delivers before unloading and does not unload; under DPU the seller does unload the goods. DPU replaced DAT in Incoterms 2020 (ICC).
Is DDU still an Incoterm?
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No. DDU is not among the eleven Incoterms 2020 rules listed by trade.gov. DPU (Delivered at Place Unloaded) is a different term and replaced DAT. State the rule, the version (Incoterms 2020) and the named place in the contract.
Does DDP mean the seller must be able to clear imports?
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Yes. DDP can be hard for a foreign seller, and the buyer must help by supplying documents. Where local rules prevent the seller from doing import clearance, DDP cannot be used and DAP is the appropriate rule (ICC Academy).
Going deeper
