Under DAP, who pays duties?

• A. Delivery ready for unloading at named place; duties are prepaid by seller.
• B. Delivered at port of shipment; duties paid by seller.
• C. Delivery ready for unloading at named place; buyer pays duties.
• D. Delivery at named place with all duties paid by importer.

Answer: (C)

DAP assigns the responsibility for import duties to the buyer. The seller delivers the goods to the named place, ready for unloading, and bears costs and risks up to that point, but import clearance and any duties or taxes are the buyer’s responsibility from the border onward. That’s why the correct description is delivery ready for unloading at the named place with the buyer paying duties. If it were DDP, the seller would handle and pay import duties; that contrast helps show why other phrasing isn’t correct.