Incoterms (Frankaturen)

Terms of delivery or Incoterms determine: Who pays what and who bears the risk.

DAP: delivered at place - freight, import, export the shipper, taxes and customs duties the consignee.

DDP duty paid, not taxed: freight, import, export are borne by the shipper but taxes by the consignee.

DDP duty paid, tax paid Here everything is borne by the shipper.