Smart importing in fashion: avoid surprises with DDP, DAP, HS codes and ATR certificates
In this article we explain everything simply, especially for entrepreneurs in the creative and fashion industries.
Are you a fashion brand or startup working with suppliers outside the EU, for example, in Turkey? Then you'll have to deal with import regulations, customs documentation, and delivery agreements. Terms like DDP, DAP, HS code, and ATR certificate sound complicated, but they're important. They help you avoid unexpected costs and delays.
What is the difference between DDP and DAP?
Incoterms are international agreements about who arranges and pays for what during transport. Two important terms in fashion:
DDP – Delivered Duty Paid
- The supplier arranges everything: transport, import duties, VAT and customs clearance.
- You do not have to do anything else upon arrival in the Netherlands.
- Advantage: no surprises or problems with customs.
- Please note: these costs are often already included in the product price.
DAP – Delivered At Place
- The supplier delivers to your location (for example your warehouse).
- You arrange import duties, VAT and customs clearance.
- Advantage : often cheaper and you retain control.
- Please note: if you cannot clear customs immediately, this may cause a delay of 2–3 days.
What are HS and TARIC codes?
Each product is assigned an HS code (a kind of product number). Within the EU, this is called a TARIC code. This determines how much import duty and VAT you pay.
For example: Cotton women's sweater → HS code: 6110.20
Why is that important?
- The correct code prevents fines or delays.
- Incorrect codes can lead to additional charges and problems at customs.
- Tip: Always have your supplier or forwarder use the correct code on invoices and declarations.
ATR certificate: pay less when importing from Turkey
Turkey has a special trade agreement with the EU. With an ATR certificate , you don't have to pay import duties on industrial goods, such as clothing and accessories.
Why is that important?
- Only valid for industrially produced goods.
- Issued by Turkish Customs.
- Must be available upon entry into the Netherlands (digital or on paper).
- Without ATR you pay up to 12% import duties.
- Important: An ATR is not proof of origin, like the EUR.1 document. It only provides information about the customs status between the EU and Turkey.
Common Mistakes (and How to Avoid Them)
- No ATR certificate upon delivery → You pay unnecessary import duties.
- Incorrect or missing HS code → Will delay your shipment and incur additional costs.
- Unclear agreements about DDP or DAP → Can lead to discussions about who should pay import duties or VAT.
- Incorrect Incoterm on the invoice → Customs may retain your goods or impose additional charges.
Practical tips for fashion brands and companies
- Always agree in writing with your supplier which Incoterm applies (DDP or DAP).
- Check that the correct HS or TARIC code is being used – if in doubt, ask a customs advisor.
- Ensure the ATR certificate is available on time for deliveries from Turkey.
- Work with a freight forwarder who can advance VAT and import duties if necessary.
- Keep your administration tidy for VAT refunds and customs checks.
In Conclusion
International production requires more than just creativity and style. Your knowledge of transport and importing also needs to be up to par. With clear agreements and the correct documentation, you can prevent problems, costs, and delays.
