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DDP vs DAP when buying from China: who handles customs?

Compare import clearance, duties and delivery responsibilities under Incoterms 2020.

Published October 27, 2026

The main difference

Under Incoterms 2020 DAP, the seller arranges delivery to the named destination while the buyer handles import clearance and pays the related duties and taxes. Under DDP, the seller is responsible for import clearance and applicable import duties and taxes under the rule.

Both parties should identify the named destination precisely. DAP and DDP do not automatically mean unloading is included, and a delivery quotation should state any unloading or local service charges.

Questions to put in writing

Ask who acts as importer, who will provide the customs entry, what tax is included, and how unexpected charges are handled. A seller may have practical difficulty importing in the destination country, even if its quotation says DDP.

Incoterms allocate specified delivery responsibilities; they do not replace a sales contract, determine product ownership, or guarantee regulatory compliance. Record the agreed rule, named place and version alongside the purchase terms.

Rules, carrier charges and marketplace terms can change. Check the current requirements for your product and destination before payment.

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