DAT or “Delivered at Terminal” replaces the now outdated DES “Delivery at ship” and DEQ “delivered at quay” rules, which appeared in the previous Incoterms edition, Incoterms 2000.
With DAT it states that seller may make the goods available in a cargo terminal such as would be applicable with a marine shipment and also at a hub in the case of air or ground transport.
In other words, DAT requires the seller to place the goods unloaded from the carrier but not yet cleared for import, at the destination countries terminal, port or airport.
Under DAT Incoterm the seller is responsible for cost and risk up until the point that the goods have been unloaded at the terminal. This therefore means that the buyer will be responsible for processing the clearance of the important goods, any and all duties, taxes and any other charges that may be added during the import stage.
Delivery of goods and documents required
Packaging and wrapping
Inland transport in the country of origin
Customs at origin
Inland transport at the destination country
Payment of the goods
Customs on arrival (depending on arrival location)
Payment of fees