Issue 01 . Jan 2019
Delivered Duty Paid (DDP) is an Incoterms Rule where the seller is responsible for all costs associated with the delivery of goods to the named destination. Under DDP, it is also the seller’s responsibility to pay both export and import duties, taxes, and fees. DDP should be used with great care as the seller might need to be a registered entity both for import and VAT/GST in the buyer’s country, which is a fairly unlikely scenario. If the seller finds itself unable to be the importer or to be able to recover any VAT/GST paid then the parties should instead contract on DAP terms.
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