How to send goods to the UK? What are DAP and DDP? And who and when has to pay customs duty? If you are interested in delivery terms and conditions to the UK, be sure to read our article. We have included the most important information about the obligations of the seller and buyer and many others.
Terms and Conditions for Deliveries to the UK
What is worth knowing?
What are the terms and conditions for deliveries to the UK?
Delivery terms and conditions are primarily defined by the Incoterms rules. International Commercial Terms are a set of international regulations developed by the International Chamber of Commerce (ICC) that define standard terms of sale in international trade.
According to Incoterms, delivery terms and conditions can be divided into several categories:
EXW (Ex Works) – the seller places the goods at the buyer’s disposal in their factory or warehouse, and the buyer bears all costs and risks from the moment of receipt.
DAP (Delivered at Place) – the seller is responsible for delivering the goods to the indicated place in the destination country, but the buyer deals with import customs procedures.
DDP (Delivered Duty Paid) – the seller bears all costs and obligations related to the delivery of the goods, including customs duties and taxes.
FCA (Free Carrier) – the seller hands over the goods to a carrier indicated by the buyer at an agreed place.
Which option you use depends on the agreement between you and the British customer. As you have noticed, in some of them, you will be responsible for export and import customs clearance and payment of customs and fiscal duties.
Why is it important to know the delivery terms and conditions?
Understanding the delivery terms and conditions helps avoid misunderstandings and disputes, and also optimizes logistics processes. Key benefits include:
- clear division of responsibilities between the parties to the transaction
- minimization of financial and legal risks
- effective management of transport and customs costs
- smooth and trouble-free execution of commercial transactions
The delivery terms and conditions to the UK are the foundation of successful cooperation between the exporter and the importer.
And who is responsible for what?
Each of the delivery terms and conditions (e.g. FCA, DAP, DDP) indicates the point at which the seller (exporter) ceases to be responsible for the risks and costs, and the buyer (importer) takes them over.
The easiest way to present the responsibility of the importer and exporter is in a table.
| Exporter | Importer | |
| EXW | goods issuance | transport
export customs clearance import customs clearance customs and tax duties |
| DAP | transport to the place designated by the buyer
export customs clearance |
import customs clearance
customs and tax duties |
| DDP | transport
export customs clearance import customs clearance customs and tax duties |
receipt of customs-paid goods |
| FCA | delivery of goods to the transport company indicated by the buyer
export clearance |
establishing cooperation with a transport company
import customs clearance customs and tax liabilities |
IMPORTANT! In the case of FCA, the buyer bears the risk of damage or loss of goods during transport.
And if you need more information about customs clearance for export from Poland and import in the UK, we recommend our articles with similar titles “Export clearance to the UK” and “Import clearance to the UK”.
Delivery terms and conditions to Great Britain - how to choose?
As we have already mentioned, they have to be included in the contract between the buyer and the seller. It is worth considering before you sign it, because sometimes something that seemingly requires more work, may have more benefits.
And what should you be guided by? The choice of delivery terms and conditions depends on several factors.
Firstly – the scope of responsibility. Do you prefer to limit your obligations to a minimum (EXW) or offer comprehensive service (DDP)? In the second case, you are much more competitive for the client, especially if it is an individual.
Secondly – experience in customs clearance. For companies without experience, DDP can be a challenge due to complex regulations. However, there is a simple solution to this situation – a trusted customs agency that will quickly and reliably clear your goods.
Another issue is the costs of transport and customs. Terms such as FCA allow the buyer to optimize logistics costs.
Finally – the most importantly – the customer’s requirements. Buyers in Great Britain often prefer terms that minimize their formalities.
And if you are not sure what delivery terms and conditions to offer, or you need support with customs clearance to and from the UK – contact us. We will guide you through the entire procedure.
That’s not all! We also provide transport to and from the UK, warehouses in both countries and Polish and British accounting.
The EORI GB number (Economic Operators’ Registration and Identification number) is a unique identifier used in the European Union and Great Britain in customs procedures. Without it, it is not possible to legally import and export to and from EU countries and the UK. And what exactly is it, who is it necessary for and how to get it – you are welcome to the article.
The market in Great Britain is one of the largest in Europe and although this country is no longer a member of the European Union, it is not worth giving up on expansion in the UK. And if you are aware of this, but are terrified by issues related to customs clearance, changing regulations or settlement of transactions, be sure to read our article. We have collected all the most important information about selling to Great Britain.
From the end of January 2025, every importer is obliged to submit an ENS declaration.