Our glossary simplifies common industry terms in freight and logistics into clear, easy-to-understand explanations.
未完稅交貨（Delivered at Place, Duties Unpaid / 類近 DAP）指貨物送達約定地點，但進口關稅與稅費由買方承擔。此模式有利於賣方控制成本，也讓買方能按本地規則自理清關。
為避免誤解，應在合約與報價中明確「稅費未包含」與風險轉移點，並在商業發票標註相應條款。
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