DAP
IncotermsDelivered at Place
The seller delivers the goods to the named destination, ready for unloading; the buyer handles import clearance and duty.
In practice
Seller pays freight, destination port charges, and delivery. Buyer pays import duty, GST, and unloads the truck. The most common door-delivery term where the buyer is the importer of record.
Seen in the wild
DAP consignee warehouse, Tuas. Import GST to buyer's account.