SHIPTALLY / MOVEMENT WORKFLOW

Import & Export

Separate the contract term from the customs reality. Incoterm, clearance arrangement, importer/exporter role, duty liability and VAT treatment are related — but they are not the same question.

THE FIVE QUESTIONS

Get these right before anyone declares the goods.

1 / What is the Incoterm?

It defines the standard delivery/risk/cost allocation — with the named place or port.

2 / Who arranges import clearance?

The buyer, seller's broker or another intermediary can arrange the service. That does not by itself change the Incoterm.

3 / Who is importer of record?

Identify the party legally acting as importer and instructing the customs declaration.

4 / Who bears duty?

Do not treat a customs-entry fee as the same thing as customs duty or other border taxes.

5 / Who accounts for import VAT?

Importer status, VAT registration, PVA and recoverability need their own answer.

Then / prove the data

Commodity, origin, customs value, measures, documents, weights and broker instruction.

DAP “CLEARED” / “UNCLEARED” — COMMERCIAL SHORTHAND

Standard DAP leaves import clearance and import duties/taxes with the buyer. In practice, freight businesses sometimes say “DAP cleared” when the seller or forwarder arranges or prepays the customs-entry service. ShipTally records that clearance arrangement separately. Seller-arranged clearance does not automatically turn the transaction into DDP or transfer importer/duty/VAT responsibility.

GB IMPORT

Typical working order.

EXPORT

Export is not “import backwards”.

Exporter role, export controls, destination import requirements and proof of origin can sit with different parties.