The Incoterm requiring the seller to deliver to the named destination with import duties paid is DDP, or Delivered Duty Paid.
Under DDP, the seller bears the broadest set of obligations in the Incoterms rules. The seller arranges transport to the agreed destination, handles export and import customs formalities, and pays import duties and taxes. Risk generally remains with the seller until the goods reach the named place and are made available to the buyer, ready for unloading. The seller is normally not responsible for unloading itself.
DDP is often attractive to buyers because it provides a near all-in delivery arrangement. However, it can be risky for sellers unfamiliar with the buyer’s country, because import registration, tax procedures, customs requirements, and local authorizations may be difficult to manage. The contract should specify the destination precisely and identify responsibilities that the rule does not settle, such as unloading or title transfer.
DAP is the closest common comparison: the seller delivers to the destination, but the buyer handles import clearance and duties. FOB applies only to certain sea or inland-waterway shipments and transfers risk much earlier, when goods are loaded aboard the vessel.