DDP
Also known as: Delivered Duty Paid
An Incoterm where the seller bears all costs and risks including import duty, taxes, and delivery to the buyer's premises.
DDP (Delivered Duty Paid) is the most seller-onerous Incoterm 2020 rule. The seller arranges export clearance, freight, insurance, import clearance, payment of all destination-country duties and taxes (including VAT/GST), and final delivery to the buyer's named place. Ecommerce platforms commonly ship DDP to remove the 'duty-on-doorstep' friction. Sellers using DDP must register as importer of record or use an Importer of Record (IOR) service in the destination country and ensure customs entries are filed correctly.