I have a few questions relating to imports under Delivered At Place (DAP) UK airport terms. We are receiving imports under the DAP Incoterms® rules and the supplier’s agents are clearing the goods on our behalf — all we do is pay the VAT, the duty seems to be invoiced back to our suppliers. In these instances should we be asking for the C88 import declaration? How do we know who the importer is and whether the goods have been correctly declared? Should HM Revenue & Customs (HMRC) find a problem would we be liable?

Also, would the suppliers be importing under their own name or their agent’s names? We have been quoted for an import from China on a Delivered Duty Paid (DDP) basis — would this mean that the supplier will be the importer?

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