DAP與DDP在台灣：進口商必懂的Incoterms、增值稅、IOR及海關實務

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CIF

Cost, Insurance and Freight. Sea and inland waterway only—no air. Seller pays freight and minimum insurance (typically ICC C) to the named port; buyer clears import and pays duties. Risk transfers when goods are on board the vessel.

clearance

Customs clearance. Process of presenting goods and documents to customs and obtaining release for import or export. Export clearance (who files it) is the key difference between EXW and FOB.

cut-off

Deadline by which cargo or documents must be received to make a specific sailing or flight. Missing it usually means a day's delay.

DAP

Delivered At Place. Seller delivers to a named place (e.g. buyer's warehouse) and unloads; buyer handles import clearance, duties, and Consumption Tax. IOR is the buyer.

DDP

Delivered Duty Paid. Seller pays all costs to the buyer's door, including clearance, duties, and Consumption Tax. True DDP means the recipient pays nothing at delivery.

door-to-door

Service from shipper's door to consignee's door. The forwarder or carrier coordinates all legs, including pickup and delivery.

EPA

Economic Partnership Agreement. Japan's FTAs (e.g. Japan–China, RCEP). Preferential duty rates apply if origin rules are met and a Certificate of Origin is provided.

EXW

Ex Works. Seller makes goods available at their premises; buyer arranges pickup, export clearance, freight, and everything beyond. Risk transfers at the factory gate—the earliest of all Incoterms.

EZWAY

EZWAY. Taiwan Customs' mobile e-Declaration system for real-name authentication and customs clearance of imported goods.

FCA

Free Carrier. Seller delivers to a named place (CY, CFS, or terminal); buyer books main freight and arranges insurance. Hand-off and risk transfer at delivery to the carrier—a clear, verifiable point. Fits containers (FCL/LCL) better than FOB; for air, use FCA or CIP.

FCL

Full Container Load. You book an entire container (e.g. 20GP or 40HC); only your cargo inside.

FOB

Free On Board. Seller delivers to the ship and clears export; buyer arranges freight and import from ship's rail. Risk transfers when goods are on board the vessel. Sea freight only—use FCA for air. For containers, the 'on board' moment is often unclear; FCA (CY/CFS) can be cleaner.

Incoterms

International Commercial Terms. Standard rules (EXW, FOB, CIF, DDP, etc.) defining who pays, who clears customs, and when risk transfers at each stage.

IOR

Importer of Record. The entity legally responsible for the import declaration and for paying duties and taxes in the destination country.

ISPM-15

International Standards for Phytosanitary Measures No. 15. Treatment standard for wood packaging (e.g. pallets) to prevent pests.

last-mile

Final leg of delivery from port, airport, or warehouse to the consignee's address. May include remote-area or residential surcharges.

LCL

Less than Container Load. Your cargo shares a container with others; priced per CBM (plus CFS and handling at both ends).

pickup

Factory collection. Truck books, loads at origin, and transports cargo to the CFS, CY, or airport. Distance, multi-supplier stops, and cargo readiness affect cost.

port-to-port

Service from origin port to destination port only. You (or your forwarder) arrange pickup and delivery separately.

RoHS

Restriction of Hazardous Substances Directive (2011/65/EU). EU directive limiting hazardous substances in electrical and electronic equipment imported into Portugal.

SKU

Stock Keeping Unit. Unique identifier for a product variant. Must match across carton labels, packing list, and invoice; mismatches cause warehouse holds or rework.

TVA

Taxe sur la Valeur Ajoutée. France's value-added tax, standard rate 20%, collected by customs at import.

VAT

Value Added Tax. Cambodia's standard consumption tax applied to imports, currently at 10%.

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