And where an "all-in" quote actually sits
Compare DDP, DAP and all-in UK freight quotes: clearance responsibilities, conditions for import VAT recovery, GB EORI arrangements and what to confirm in writing.
DAP and DDP are both formal rules in the ICC's Incoterms® 2020, the authoritative text for which is published by the ICC as one of eleven three-letter trade terms. What Chinese forwarders market as 双清包税 — roughly "dual-cleared, tax included" — is not among them and has no standard definition. Setting all three side by side makes the gap clear:
| DAP | DDP | "All-in" (双清包税) | |
|---|---|---|---|
| A recognised Incoterm? | Yes (Incoterms 2020) | Yes (Incoterms 2020) | No — market term |
| Who files the import entry | Buyer | Seller | Forwarder, on your behalf |
| Who pays duty and import VAT | Buyer | Seller | Usually inside the price |
| Importer of record | Buyer | Seller or its nominee | Confirm per shipment |
| Import VAT recovery | Subject to eligibility and evidence | Subject to eligibility and evidence | Subject to eligibility and evidence |
| Unloading at destination | Buyer | Buyer | Must be agreed separately |
| Risk of definitional dispute | Low | Low | High |
This table reflects HSIEHSHUN's operating practice. The authoritative definitions of DAP and DDP are those in the ICC Incoterms® 2020 rules; the "all-in" column describes common market practice on the China–UK lane, which varies considerably between providers and must be confirmed in writing for each shipment.
DDP and DAP allocate freight, clearance and tax responsibilities. The term alone does not determine import VAT recovery. Establish the goods owner for VAT purposes, the importing entity and any agency relationship.
HMRC's input tax guidance links recovery to ownership, taxable business use and the applicable conditions. Paying the tax or appearing as importer does not automatically create a right to deduct it. Registration, declarations and supporting evidence must fit the actual arrangement.
Do not assume DDP makes import VAT unrecoverable or DAP makes the shipment cheaper. Ask the broker and tax adviser to confirm the lawful import arrangement and evidence before booking.
Where relevant, check eligibility and declaration arrangements against HMRC's postponed VAT accounting guidance.
A Chinese business is not automatically excluded from GB EORI registration. The application guidance includes information for businesses not established in the UK. Check eligibility, declaration procedures and representation requirements; an EORI number alone does not satisfy every customs or tax condition.
Before agreeing DDP, identify the eligible importing entity, customs representative, tax arrangements and documented responsibilities. Simply using another entity's name is not a substitute. If the seller cannot arrange import clearance, agree workable delivery terms with the buyer before dispatch.
A frequent source of dispute, and widely misunderstood: both DAP and DDP end at "delivered, ready for unloading" — the unloading itself is the buyer's responsibility. The Incoterm where the seller unloads is DPU (Delivered at Place Unloaded).
This bites particularly hard in the UK, where a great many small and mid-size warehouses have no loading dock and no forklift. The driver arrives, cannot unload, and you are into either a tail-lift vehicle or manual handling — both chargeable, both accruing waiting time. Our practice is to establish three things at booking: is there a dock, is there a forklift, and can the site take a 40ft trailer. Asking before the quote is far cheaper than solving it on the day.
Anyone selling on Amazon UK needs to know this one: Amazon will not act as importer of record for your goods. Any FBA-bound consignment therefore needs an identified, eligible importer and a workable customs representation arrangement. Confirm the responsibilities before booking; simply naming a third party is not enough.
Settle it before booking. Discovering on arrival that there is no usable importer leaves two options — finding an entity at short notice, or diverting to a third-party warehouse — and both add cost and eat into free time. To confirm the destination address and postcode, use our FBA warehouse lookup; the first-leg options are on our Amazon FBA page.
Whichever route you choose, these three belong in the document. Verbal assurances do not survive an invoice dispute:
A forwarder unwilling to put those three in writing is itself telling you something.
This guide reflects the day-to-day operational experience of the HSIEHSHUN China–UK desk and is not legal, tax or contractual advice. Four points specifically: the authoritative definitions of DAP and DDP are those in the ICC Incoterms® 2020 rules, and this guide only explains them operationally; eligibility to recover or postpone import VAT depends on your own tax position and should be discussed with your UK accountant or tax adviser; the rates and figures used are illustrative of the arithmetic and are not a quotation; and clauses dealing with title, the point of risk transfer and insurance liability should be reviewed by your legal adviser. The allocation of responsibility on any shipment is governed by the signed contract and quotation.
Written by Alex · Operations, Shenzhen Hsiehshun Logistics Co., Ltd. · 5 years in international freight forwarding,
handling China–UK bookings, export declarations and UK-side clearance and delivery coordination.
Published · Last updated
Questions We Answer Every Week
Send us the commodity, total weight and volume, UK delivery postcode, and whether you are VAT registered in the UK. We will quote DAP and DDP separately, naming the importer of record in each and stating inclusions and exclusions.