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.
Get these right before anyone declares the goods.
It defines the standard delivery/risk/cost allocation — with the named place or port.
The buyer, seller's broker or another intermediary can arrange the service. That does not by itself change the Incoterm.
Identify the party legally acting as importer and instructing the customs declaration.
Do not treat a customs-entry fee as the same thing as customs duty or other border taxes.
Importer status, VAT registration, PVA and recoverability need their own answer.
Commodity, origin, customs value, measures, documents, weights and broker instruction.
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.
Typical working order.
Commodity, origin, date, duties, controls and conditions.
02Resolve responsibilitiesIncoterm plus the actual clearance/importer/duty/VAT arrangement.
03Build customs valueTransaction value and evidenced additions/deductions.
04Build the linesKeep the line-level code/origin/value/duty position together.
05Hand off cleanlyGive the intermediary one controlled instruction.
Export is not “import backwards”.
Exporter role, export controls, destination import requirements and proof of origin can sit with different parties.
Check delivery / risk / customs responsibility
Mode and named place still matter.
Check the invoice before departure
Descriptions, values, origin, codes and reason for movement.
Run shipment readiness
Surface unresolved records and document responsibilities.
Join customs to the physical route
Road, sea, air, rail, courier and multimodal hand-offs.
