The Incoterms, Delivered at Terminal (DAT) and Delivered at Place (DAP), were introduced in 2011, but I still invoice using the old ones, e.g. DAF, DDU. Will these still be accepted by the HMRC system?

HMRC did accept the 2000 Incoterms for a while but now all systems have been amended and you must use the terms covered in the Incoterms 2010 Rules.  Full details of the 2010 Incoterms and those which have been deleted can be found on the ICC website. This may change going forward due to electronic systems. We would advise changing to the 2010 set terms where possible

 

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