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Delivered duty paid

Delivered duty paid means that the seller fulfils his delivery obligation when the goods have been delivered at the designated location in the importing country. The seller bears the risks and costs, including duties, taxes and other levies in connection with the local delivery of the cleared goods. While the EXW term refers to the minimum obligations of the seller, the DDP condition refers to his maximum obligation. If the parties want the buyer to clear the goods and pay the duties, DDU must be applied. If the parties wish to exclude some of the costs payable for the import of goods (such as value added tax (VAT) ) from the seller's obligations, this must be made perfectly clear by using words to that effect: delivered duty paid, excluding VAT, etc. (designated destination). The seller has maximum obligations in this case: the transfer of risks and costs occurs upon delivery to the buyer, and he also guarantees the unloading of the goods (unless stipulated otherwise).

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