Incoterms 2026 for retail importers: DDP versus DAP

cross border commerce

DDP looks simple because the supplier handles duty, but it quietly inflates your unit cost and hides who controls the customs clearance. This guide breaks down DDP versus DAP under Incoterms 2026 with real landed-cost numbers, liability splits, and the negotiation language retail importers actually use.

Section 321 after de minimis: what changes for importers

tariffs customs

Section 321 de minimis no longer covers most low-value parcels. Here is exactly what changes for retail importers: the entry types you now file, the duty math, the broker and bond costs, and a sequence to rebuild landed-cost pricing before margin disappears.