Delivered duty paid

DDP (Delivered Duty Paid) is the Incoterms 2020 rule placing maximum obligation on the seller. The seller delivers the goods at the named destination, cleared for import, with all duties, taxes, and customs formalities paid. It is the mirror image of EXW. ICC cautions sellers against DDP where they cannot reliably handle import clearance and pay VAT or GST in the buyer’s country, since unrecoverable import VAT and broker liability can erode the margin the headline price implied.