# What is the difference between DDP and DAP?

Source: https://developer.avalara.com/products/crossborder/integration-guides/avatax-for-cdit/fhy0110792918190/

Guide: AvaTax Cross-Border (Customs Duty and Import Tax)

# What is the difference between DDP and DAP?

Understand the key differences between Delivered Duty Paid (DDP) and Delivered at Place (DAP) terms.

DDP:

-   The seller pays the duties and taxes.
-   The seller is the importer of record.
-   Duties and taxes are paid during online checkout.

DAP

-   The buyer pays duties and taxes.
-   The buyer is the importer of record.
-   Duties and taxes are paid at delivery when collected by the shipper.

The differences are described in greater detail in the earlier [Incoterms/delivery terms](/avatax-for-cdit/jqc1241943768908/ "Understand the rules for customs duties, taxes, shipping, and insurance in cross-border purchases.") topic.