GlossaryEN1 min readUpdated: Jun 13, 2026

DDP tax registration country

Under DDP (Delivered Duty Paid) terms, the seller bears all costs and risks until unloading at the named place of destination, including customs duties and taxes.

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Last updated: 13 June 2026Published: 27 January 2026

Source: https://iccwbo.org/resources-for-business/incoterms-2020/

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Under DDP (Delivered Duty Paid) terms, the seller bears all costs and risks until unloading at the named place of destination, including customs duties and taxes. The DDP tax registration country is the jurisdiction where the seller must be registered or declare tax liability, typically for VAT purposes. This determines where the seller incurs statutory tax obligations and where import duties and applicable VAT must be remitted to the competent authorities. The relevant country is determined by the agreed place of destination and territorial tax jurisdiction.

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DDP tax registration country

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