# Delivered Duty Paid (DDP)

*Last updated: 2026-06-26*

> Where most Incoterms split responsibilities between seller and buyer at some point in transit, Delivered Duty Paid (DDP) keeps every obligation with the seller right through to final delivery: export clearance, main carriage, import duties, import VAT, and all customs formalities at destination.

Where most Incoterms split responsibilities between seller and buyer at some point in transit, Delivered Duty Paid (DDP) keeps every obligation with the seller right through to final delivery: export clearance, main carriage, import duties, import VAT, and all customs formalities at destination. The buyer simply receives the goods, cleared and ready, at the named place. DDP represents the seller's maximum commitment under the Incoterms rules. It is widely used in cross-border e-commerce and B2C shipments where buyers have neither the means nor the willingness to handle customs procedures. Sellers without an established legal presence or importer-of-record status in the destination country face potentially complex authorisation requirements and should approach DDP with care.

**Source:** [https://iccwbo.org/business-solutions/incoterms-rules/](https://iccwbo.org/business-solutions/incoterms-rules/)

## Quick Facts

| Property | Value |
|---|---|
| Term | Delivered Duty Paid (DDP) |
| Language | EN |
| Word count | 113 |
| Last updated | 2026-06-26 |
| Source | https://iccwbo.org/business-solutions/incoterms-rules/ |

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*Logistics Glossary — Freight Academy: [https://www.freight-academy.com/en/glossary/delivered-duty-paid-ddp-2](https://www.freight-academy.com/en/glossary/delivered-duty-paid-ddp-2)*

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