Delivered Duty Paid
The seller delivers the goods cleared for import, with duties and taxes paid. The heaviest obligation for the seller; the buyer only unloads.
When to use it
DDP suits an experienced seller who wants to offer the buyer the simplest possible landed, duty-paid price and has the customs and tax registration standing at destination to actually clear import there. It is the heaviest obligation for the seller in the whole set.
The common mistake
Offering DDP without the ability to clear import at destination. A seller with no local tax registration or import standing can find themselves legally unable to fulfil the customs-clearance obligation DDP puts on them, which is why many forwarders discourage DDP into markets the seller does not operate in directly.
Risk transfers
after Import duties and taxes, from seller to buyer.
See the full responsibility matrix
Compare all 11 Incoterms 2020 rules side by side, interactively.
Incoterms is a registered trademark of the International Chamber of Commerce (ICC). This is an educational summary, not the official rules. For the binding text, see the ICC Incoterms 2020 publication.
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