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It specifies the allocation of tasks including loading, export customs declaration, carriage to the port of export, unloading charges, and import-related processes such as customs clearance and taxes. This reference is essential for parties involved in international trade to clearly understand the transfer of risks and financial obligations at the designated port or terminal. By outlining each step from the seller's initial loading to the final import taxes handled by the buyer, the document serves as a standard operational guide for logistics coordination, ensuring transparency in cost distribution and legal compliance in cross-border transactions. It emphasizes the seller's obligation to bear costs up to the terminal unloading point while identifying the buyer's responsibilities at the destination.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":57,"@type":76,"position":81},"https://docshare.wps.com/document/general/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/dat-incoterms-duties-breakdown/292103/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/dat-incoterms-duties-breakdown/292103.png","ImageObject",300,407,{"name":92,"@type":93},"Connor ","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-22","2026-09-17",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",14,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"Who is responsible for export customs declaration under DAT terms?","Question",{"text":113,"@type":114},"The seller is responsible for export customs declaration.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Does the seller pay for import taxes under DAT?",{"text":118,"@type":114},"No, the buyer is responsible for import customs clearance and all import taxes.",{"name":120,"@type":111,"acceptedAnswer":121},"Who covers the insurance costs in DAT?",{"text":122,"@type":114},"Insurance is marked as N/A, meaning it is not specifically assigned as a mandatory duty under this rule.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},292103,1790378778,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":56,"category_name":57,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":8,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":14},687207022233,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","International Transport-Incoterms  \nDAT-Delivered at Terminal (named terminal at port or place of destination)  \nSeller pays for carriage to the terminal, except for costs related to import clearance, and assumes all risks up to the point that the goods are unloaded at the terminal.","cbCaiuSC7laEYtmH","https://ap.wps.com/l/cbCaiuSC7laEYtmH","pdf",64162,"English","# DAT Responsibilities\n## Seller's Obligations\n## Buyer's Obligations","[{\"question\":\"Who is responsible for export customs declaration under DAT terms?\",\"answer\":\"The seller is responsible for export customs declaration.\"},{\"question\":\"Does the seller pay for import taxes under DAT?\",\"answer\":\"No, the buyer is responsible for import customs clearance and all import taxes.\"},{\"question\":\"Who covers the insurance costs in DAT?\",\"answer\":\"Insurance is marked as N/A, meaning it is not specifically assigned as a mandatory duty under this rule.\"}]","DAT - Incoterms - Duties Breakdown | PDF",1789648114]