GlossaryEN1 min readUpdated: Jun 13, 2026

Delivered Duty Paid (DDP)

By the time goods are delivered under DDP terms, the seller has already handled everything: transport, insurance, import formalities, and all duties and taxes in the country of destination.

Last updated: 13 June 2026Published: 19 June 2025

Source: https://iccwbo.org/business-solutions/incoterms-rules/

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By the time goods are delivered under DDP terms, the seller has already handled everything: transport, insurance, import formalities, and all duties and taxes in the country of destination. Delivered Duty Paid (DDP) is the Incoterm that places the greatest responsibility on the seller – the goods arrive cleared for import at the named place, with all costs and risks borne by the seller up to that point. The buyer assumes risk and title only upon delivery; any unloading costs are subject to separate contractual agreement. DDP is common in e-commerce and B2C transactions, where end customers lack customs expertise or a local customs presence. Sellers without an establishment in the importing country face a significant VAT exposure under DDP, as they may become liable for import VAT in the destination country – a risk frequently underestimated in contract negotiations. Unlike DAP, where the buyer handles import clearance, DDP gives the buyer full cost certainty while maximising the seller's operational burden.

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Delivered Duty Paid (DDP)

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