If you have to use Delivered Duty Paid

Delivered Duty Paid is the only Incoterms 2020 rule that obliges the seller to take care of the import process and to pay local taxes such as VAT and GST – convenient for the buyer, but often a huge problem for the seller.

The conventional advice to sellers is to avoid DDP if at all possible, and to leave these matters to the buyer, who has local knowledge.

However there are situations where there are compelling reasons for using DDP:

These pages will focus on trading with the EU, though these principles may apply elsewhere.

General principles – fiscal representation


Delivered Taxes Paid

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