由 lltx1822 Differences in Customs Declaration between DAP and DDP: Analysis of Key Points for Compliance Operations
There are significant differences in customs declaration between DAP and DDP. Understanding and mastering these differences and ensuring compliance operations are the keys to the successful completion of trade activities.
In the export declaration link, the requirements for DAP and DDP are basically the same. The seller needs to truthfully declare the information of the goods in accordance with the regulations of the customs of the exporting country, including the name, specifications, quantity, value, place of origin, etc. of the goods, and submit relevant documents, such as commercial invoices, packing lists, and customs declaration authorizations. For example, when a Chinese enterprise exports electronic products to Japan, whether using DAP or DDP, it needs to submit these documents to the Chinese customs before the goods are exported, handle the export customs declaration procedures, and obtain the export release note.
However, in the import declaration link, the differences between the two are significant. Under the DAP term, the responsibility for import customs clearance and declaration lies with the buyer. After the goods arrive in the importing country, the buyer needs to prepare complete import declaration documents according to the requirements of the customs of the importing country. These documents usually include import customs declaration forms, commercial invoices, packing lists, bills of lading, certificates of origin, quality inspection certificates, etc. The requirements for import declaration documents may vary from country to country, and the buyer needs to understand and prepare them in advance. For example, the German customs have strict requirements for the certificates of origin of imported goods. The buyer must provide certificates of origin in the prescribed format; otherwise, it may affect the customs clearance progress. During the declaration process, the buyer needs to accurately fill in various information of the goods, truthfully declare the value of the goods, and pay import duties and other taxes according to the regulations.
Under the DDP term, the responsibility for import declaration and customs clearance lies entirely with the seller. The seller needs to have an in-depth understanding of the policies, regulations, and declaration processes of the customs of the importing country to ensure the accuracy and completeness of the declared information. The seller not only needs to prepare documents similar to those required by the buyer in the DAP mode but also needs to have a clear understanding of the tariff rates and tax policies of the importing country and accurately calculate the payable customs