DDP's responsibility allocation

DDP, the full English term is "Delivered Duty Paid" (at the named destination), and its Chinese name is "Tax-Excluded Delivery". （…… (Specified destination)

The DDP term is the one among the 14 trade terms of the general rules that requires the seller to handle the import customs clearance procedures. [2] Therefore, the DDP term is the one where the seller bears the heaviest obligations. DDP actually means that the seller has already transported the goods into the domestic market of the importing country. [3] "Delivery after payment of duties (… at the designated destination)" refers to the situation where the seller, at the designated destination, completes the import customs clearance procedures and delivers the goods that have not been unloaded from the delivery transportation vehicle to the buyer, thus completing the delivery. The seller must bear all risks and costs of transporting the goods to the designated destination, including any "taxes" that need to be paid at the destination (including the responsibility and risk of handling customs procedures, as well as the payment of handling fees, tariffs, taxes, and other expenses).

Under the EXW term, the buyer bears  responsibility, while under the DDP term, the seller bears  responsibility.

 If the seller cannot obtain an import license directly or indirectly, this term should not be used. 

However, if the parties wish to exclude from the seller's obligations all the expenses to be paid during import (such as value-added tax), it should be clearly stated in the sales contract.

 If the parties wish the seller to bear the risks and costs of import, the DDU term should be used. 

This term is applicable to various modes of transportation, but when the goods are delivered on board or at the wharf of the destination port, the DAP term should be used.

DDP，英文全称为Delivered Duty Paid，（named place of destination）中文名称为税后交货。（……指定目的地）

DDP术语是通则的14个贸易术语中一个需要由卖方办理进口清关手续的术语， [2]因此，DDP术语中的卖方承担义务最重的术语，DDP实际上是卖方已经将货物运进了进口国的国内市场。 [3]“完税后交货（……指定目的地）”是指卖方在指定的目的地，办理完进口清关手续，将在交货运输工具上尚未卸下的货物交与买方，完成交货。卖方必须承担将货物运至指定的目的地的一切风险和费用，包括在需要办理海关手续时在目的地应交纳的任何“税费”（包括办理海关手续的责任和风险，以及交纳手续费、关税、税款和其他费用）。

EXW术语下买方承担责任，而DDP术语下卖方承担责任。

若卖方不能直接或间接地取得进口许可证，则不应使用此术语。

但是，如当事方希望将任何进口时所要支付的一切费用（如增值税）从卖方的义务中排除，则应在销售合同中明确写明。 若当事方希望卖方承担进口的风险和费用，则应使用DDU术语。