Incoterms DAP vs FCA – the safest rules for export to the UK [2026]

The choice of Incoterms® 2020 rule determines costs and risks. In trade with the UK after Brexit, two rules have emerged as leaders: DAP (Delivered at Place) and FCA (Free Carrier). Why? Because they avoid customs pitfalls encountered with EXW (Ex Works) or DDP (Delivered Duty Paid).

FCA (Free Carrier) – "I load, you carry"

It is a modern and safer version of the old EXW.

How does it work? You (Exporter) are responsible for: 1. Packing the goods. 2. Loading onto the vehicle provided by the client. 3. Performing export customs clearance.

The client (Importer) is responsible for: 1. Main transport (from PL to UK). 2. Import clearance in the UK. 3. Customs duty and VAT in the UK.

Why is it better than EXW? With EXW, the client should handle export clearance. Often done poorly or via a foreign agency, which causes you you do not receive a message IE599. Under FCA you commission export clearance to your agency, so you have full control over export evidence (and 0% VAT rate).

DAP (Delivered at Place) – "I deliver, you clear customs"

The most popular Incoterm in road transport to the UK.

How does it work? You (Exporter) are responsible for: 1. Export clearance. 2. Transporting the goods to the client’s door in the UK (or other agreed location). 3. Risk during transport.

The client (Importer) is responsible for: 1. Import clearance in the UK. (Must find an agency to submit the goods to CDS). 2. Payment of customs duty and VAT in the UK. 3. Unloading of goods.

Key border: Your responsibility ends at delivering the goods "ready for unloading". But note: the driver cannot enter the UK until the client completes clearance (or at least a pre-lodged declaration). If the client is late, your vehicle waits at the border.

DAP vs FCA – which to choose?

Choose FCA if:

• You don’t want to worry about finding transport and ferries.
• The client has their own logistics and wants to collect goods with their own vehicle.
• You want to transfer your risk at the moment of loading in Poland.

Choose DAP if:

• You want to offer the client better service ("door-to-door delivery").
• You have a good transport company that manages ferry crossings.
• You want to control delivery time.

What to avoid?

• Avoid EXW: You lose control over IE599.
• Avoid DDP (unless you know what you are doing): You enter tax obligations in the UK (GB VAT registration), which generates significant administrative costs if done as a one-off.

Summary

In B2B relations with the United Kingdom:

• FCA = "You collect the goods, but I will handle export paperwork." (Tax safe).
• DAP = "I will deliver the goods to you, but you pay the customs duty". (Convenient for both parties).

Both rules are safe for the Polish exporter, provided export clearance in Poland is properly managed.

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Official sources

• EU Commission (Customs procedures) — European Commission, 2026-03-04
• UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
• GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04