DDP and DAP responsibilities
| Responsibility | DDP | DAP |
|---|---|---|
| Transport to the named place | Seller’s responsibility | Seller’s responsibility |
| Import clearance and applicable import taxes | Seller’s responsibility | Buyer’s responsibility |
| Unloading at destination | Normally the buyer, unless separately agreed | Normally the buyer, unless separately agreed |
Transport to the named place
- DDP
- Seller’s responsibility
- DAP
- Seller’s responsibility
Import clearance and applicable import taxes
- DDP
- Seller’s responsibility
- DAP
- Buyer’s responsibility
Unloading at destination
- DDP
- Normally the buyer, unless separately agreed
- DAP
- Normally the buyer, unless separately agreed
DDP and DAP are Incoterms® rules for a sale. The separate 3PL service agreement needs to explain how that arrangement will be carried out. Prepaid/collect freight describes payment, not these import responsibilities.
Price structures and tax treatment
Fixed tax-inclusive scope
The proposal needs to identify accepted goods and values, included taxes, the delivery point and exceptions. A fixed amount is meaningful only within those conditions.
Service charges plus actual taxes
Transport and handling are quoted separately from actual duties/VAT. Any disbursement fee, funding requirement or revised assessment needs stated treatment.
DAP-supporting services
The buyer handles import responsibilities and taxes while the agreed transport reaches the named place. Destination handling and local delivery still require an explicit scope.
Importer and customs roles
| Role | What needs to be established |
|---|---|
| Seller and buyer | The actual purchase transaction, sale term and named destination. |
| Importer / principal | The declared importer, applicable registration and supporting transaction records. |
| Registered agent | The nominated South African representative where the foreign-importer arrangement requires one. |
| Customs clearing agent | The authorised party submitting the entry and managing the clearance work. |
| 3PL and destination operators | The transport, handling, storage and delivery work each party undertakes. |
Seller and buyer
- What needs to be established
- The actual purchase transaction, sale term and named destination.
Importer / principal
- What needs to be established
- The declared importer, applicable registration and supporting transaction records.
Registered agent
- What needs to be established
- The nominated South African representative where the foreign-importer arrangement requires one.
Customs clearing agent
- What needs to be established
- The authorised party submitting the entry and managing the clearance work.
3PL and destination operators
- What needs to be established
- The transport, handling, storage and delivery work each party undertakes.
A tax-inclusive freight description does not automatically make a warehouse, buying service or freight provider the importer.
Customs and VAT records
Business buyers should identify document needs before choosing a channel. The actual importer/principal, VAT status, business use and evidence matter for any import-VAT deduction.
Illustrative structure
| Record group | Items to establish |
|---|---|
| Transaction and cargo | Commercial invoices, descriptions, values and packing references. |
| Transport and clearance | Applicable transport document, customs entry and release information. |
| Tax and handover | Required tax-payment and agent records for the actual transaction, plus available delivery or collection records. |
Transaction and cargo
- Items to establish
- Commercial invoices, descriptions, values and packing references.
Transport and clearance
- Items to establish
- Applicable transport document, customs entry and release information.
Tax and handover
- Items to establish
- Required tax-payment and agent records for the actual transaction, plus available delivery or collection records.
Preparation structure only. A DDP label or tax-inclusive freight invoice alone does not establish VAT recovery eligibility. Records supplied are agreed for the actual transaction.
Collection and delivery scope
“South Africa” is not a complete delivery point. Warehouse collection, release at a terminal and delivery to a business or home involve different work.
- Exact collection location or delivery address and postcode.
- Terminal/CFS, release, handling and storage charges included or excluded.
- Access, appointment, receiving contact and unloading arrangements.
- Who can collect, what authority is required and what handover record is available.
Changes and additional charges
Customs needs more information
Identify who supplies invoices, payment evidence, product details or permits, and who keeps the buyer informed.
Tax or handling changes
The proposal should explain revised assessments, inspection attendance, storage, disbursements and the approval of additional costs.
The delivery plan changes
A new address, delayed collection, refusal or return may require new transport and storage arrangements.
Prepare your delivery request
Send the goods and value, available packing information and the South African destination. Tell us whether you have an importer arrangement and which customs or tax records your business needs. Goods-specific requirements and workable import roles are reviewed before a DDP scope is accepted.
- A local or foreign importer structure needs its own valid arrangements.
- Regulated products and special cargo attributes require advance review.
- The written proposal separates included charges, tax payment and the handover point.
Reference library
Sources and reference material
01ICC: DDP and DAP responsibilitieslibrary.iccwbo.org02SARS: importer registrationsars.gov.za03SARS: VAT records for vendorssars.gov.zaReviewed 27 October 2026