What is the difference between DDP and DAP for a UK order?
Under Incoterms® 2020, the seller handles import clearance and applicable import duties and taxes under DDP; the buyer handles those import responsibilities under DAP. Specify the named destination and agreed contract. Confirm how the freight offer implements the term, who appears in the customs records and which delivery charges and documents are included.
A transport image shows one stage of the journey. The quotation must identify the destination and import responsibilities.
Third-party scene photography accompanies the guidance. It does not document our facilities or an order handled by us.
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Start with the sales agreement and the freight quotation
Apply DDP or DAP to the agreed sale contract between the buyer and seller. A freight provider's DDP service may support that arrangement, so identify the parties and the company performing each task. ICC Academy explains the different allocation of import formalities. Check the freight quotation against that allocation and the requirements for the actual UK import.
Back to guide contentsName the place and the work at arrival
Specify the warehouse or other delivery point, including the address and agreed Incoterms edition where used. Under both DAP and DDP, the usual delivery point is on the arriving means of transport, ready for unloading. Confirm the unloading arrangement and any transport contract provision that affects its cost. The original checklist below is a way to compare actual quotations; it does not replace the contract or extend a provider's offer.
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| Decision | Record in the quotation | Check with |
|---|---|---|
| Delivery endpoint | Named place, address and point of handover | Seller and freight coordinator |
| Import work | Responsible party, appointed agent and required instructions | Seller or buyer, as agreed |
| Taxes and charges | Included amounts, estimates and exclusions | Quote issuer and customs agent |
| Arrival handling | Unloading, booking, vehicle access and waiting arrangements | Destination warehouse and delivery provider |
| Shipment records | Which customs and transport records will be supplied, and to whom | Customs agent and accounts contact |
Name the delivery place
Confirm the endpoint, unloading and warehouse booking arrangements alongside the agreed DDP or DAP responsibilities.
Identify the customs parties before booking
Ask who will be identified as importer and consignee, which EORI details are needed and how the customs representative is appointed. Have the actual parties confirm the arrangement. HMRC says appointing someone to deal with customs does not remove your due diligence responsibilities. It also requires written instructions identifying direct or indirect representation. Keep the confirmed instruction beside the order; a vague assurance that the shipping price includes customs does not answer those questions.
Back to guide contentsSeparate a delivery price from VAT recovery
An inclusive freight price does not by itself show what import VAT your business may recover. Ask your accountant which evidence and treatment fit the actual transaction. HMRC's postponed VAT accounting guidance explains that eligible UK VAT-registered businesses can account for import VAT on their VAT Return, subject to the stated conditions and normal recovery rules. When someone imports on your behalf using that method, the required written permission and declaration details matter. Do not assume a DDP quotation has selected this method.
Back to guide contentsKeep declaration accuracy independent of the price
Submit an accurate description, quantity, value and supporting product details for customs review. A DDP service does not remove inspections, restrictions or product obligations. Avoid any arrangement that depends on describing commercial stock as a personal gift or inventing a low value. Where a quote cannot be finalised, record the missing information and who will resolve it. Maintain the same product identity through the supplier invoice, packing list and instructions given to the customs agent.
Back to guide contentsChoose the offer whose responsibilities your team can follow
Our 3000+ routes worldwide include DDP and DAP options. Send one shipment brief so the proposed services can be compared consistently. For a UK warehouse order, consider who will supply customs information, who can respond to a query and what the receiving team needs before delivery. If one offer omits destination handling or gives no usable document arrangement, resolve that gap before comparing the totals. Keep the accepted quote, its version and the person authorising dispatch together.
Back to guide contentsCompare DDP and DAP for your shipment
Send the goods description, packed measurements and destination postcode, together with your proposed import and receiving arrangements.
Questions before you order
Does DDP mean tax-free?
No. DDP allocates import responsibilities and costs to the seller under the agreed sale term. Taxes may be included in a price; that is different from an exemption.
Does DDP guarantee no customs inspection or extra query?
No. Customs may inspect goods or request information. Agree who handles questions and how any excluded charge is dealt with.
Can a UK buyer use postponed VAT accounting on any DDP shipment?
Do not assume that from the route name. Check eligibility, the actual importer and declaration arrangement, written permission and the records with your customs agent and accountant.
Do you offer DAP as well as DDP?
Yes. We support both services. Confirm the appropriate option for the destination, goods and delivery requirements in the actual quotation.
Related visual references
Look more closely at the storage, handling and transport settings that inform an order plan. Each photograph links to its original source.
Sources & further guidance
- ICC Academy: DAP and DDP Incoterms® 2020
- HMRC: appoint someone to deal with customs
- HMRC: postponed VAT accounting
- GOV.UK: importing goods step by step
- Fishgoo: DDP introduction (commercial topic reference)
Reviewed on 25 October 2026. The operational checklist is our original planning suggestion. UK examples focus on Great Britain; Northern Ireland and other destinations need their own review. Confirm transaction-specific customs and tax treatment with the appropriate adviser.
Our published purchasing fee and free China warehouse services apply. Confirm product acceptance, inspection scope, freight charges and delivery arrangements for your order. See our 9% purchasing fee and free services.
