DAP (Delivered at Place): the seller delivers goods at the agreed destination, ready for unloading but NOT cleared for import. Duties, VAT and import formalities are the buyer's responsibility. DDP (Delivered Duty Paid): the seller assumes maximum obligation, delivering goods cleared with duties and VAT paid. In Swiss trade, DDP requires the foreign seller to have a Swiss VAT number or fiscal representative to recover VAT. Important: with DDP the seller must know Swiss duty rates (weight-based, not value-based) and Tares classifications precisely, or face unexpected costs. Franzosini generally recommends DAP for Swiss imports as it offers more control and transparency over customs costs.