Delivered Duty Paid
DDPThe seller delivers at destination ready for unloading and carries the maximum obligation, including import clearance and duties.
Last reviewed: 30 September 2026
Professional definition
The seller delivers at destination ready for unloading and carries the maximum obligation, including import clearance and duties. The named place must be stated precisely and the parties should identify the Incoterms® 2020 version.
Example
A Dutch seller delivers import-cleared goods to a London shop and pays UK duty and import VAT where legally permitted.
Where it is used
Any mode. Specify the exact destination; verify the seller can legally act as importer and recover destination taxes.
DDP responsibilities
Seller
- Arrange carriage to destination
- Clear export, transit and import
- Pay import duty and applicable taxes
- Bear risk until destination delivery
Buyer
- Unload the arriving vehicle
- Assist with import information when requested
- Take delivery at the named point
- Delivery point
- Specify the exact destination; verify the seller can legally act as importer and recover destination taxes.
- Risk transfer
- Transfers at the named destination with goods import-cleared, on the arriving vehicle and ready for unloading; the seller still bears import duty and tax costs, even though risk has already passed.
- Cost responsibilities
- Seller pays nearly all costs through import-cleared arrival, including duties/taxes. Buyer normally pays only unloading if not in carriage.
- Insurance
- Neither party must insure; seller normally covers its door-to-door risk.
- Customs
- Export: Seller. Import: Seller. Seller pays export, transit and import duties and taxes, including import VAT unless agreed otherwise.
Common mistakes and things to remember
Incoterms® allocate delivery, risk, cost and customs tasks; they do not determine title, payment, product compliance or every contract obligation.
Source
Use the linked authority and applicable national guidance for current requirements.