Delivered Taxes Paid

This terminology can be found on the websites of a number of logistics providers.

Confusingly, it appears to be an Incoterms rule – but it is not part of Incoterms 2010, Incoterms 2020 or any other revision.

Some websites include potentially misleading statements such as “Delivered Taxes Paid, also known as Delivered Duty Paid”

The intention of these providers is to satisfy the requirements of DDP by acting as the fiscal representative and doing whatever is necessary to clear the goods at customs etc.

However the precise mechanics of achieving trouble-free import clearance and settlement with the authorities will depend on a number of factors, and there are many pitfalls.

Prospective users of services using this description should establish how much experience the operator has with the destinations and transport routes that they have in  mind

This expression should be avoided in agreements between buyer and seller, as it has no standard definition.

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