Under the Incoterm DDP, or Delivered Duty Paid, the seller is responsible for import duties and import customs clearance.
DDP places one of the greatest sets of obligations on the seller under the Incoterms rules published by the International Chamber of Commerce. The seller arranges transport to the named destination and bears the risks and costs until delivery there, subject to the rule’s conditions.
The buyer normally receives the goods ready for unloading at the agreed destination. By contrast, under DAP, the seller delivers to the destination but the buyer generally handles import clearance and duties.
Incoterms allocate tasks, costs and risk between buyer and seller, but they do not by themselves set the price, payment method, ownership transfer or remedy for defective goods. The named place must therefore be written precisely in a sales contract.