| TERM | DESCRIPTION | Loading at origin | Export customs declaration | Carriage to port of export | Unloading in port of export | Loading on vessel in port of export | Carriage to port of import | Unloading in port of import | Loading in port of import | Carriage to port | Insurance | Import customs clearance | Import duties and taxes |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DDP | DDP - Delivered Duty Paid (in italiano: reso sdoganato e indicante il luogo di consegna convenuto nel paese d'importazione) | SI | SI | SI | SI | SI | SI | SI | SI | SI | SI | SI | SI |
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DDP – Delivered Duty Paid
DETAILED DESCRIPTION / RIGHTS AND DUTIES
DDP is a delivery agreement used for any mode of transportation, whereby the seller bears all transport costs to the place of destination, as well as any costs for obtaining export licences and documents from the country of origin and those for customs export operations. The costs incurred for crossing other countries to reach the final destination are also borne by the seller, as well as customs fees and applicable taxes and duties in the country of destination. VAT is usually paid by the buyer, while duties and other taxes are paid by the seller.
The term is considered as complete with the named place of destination (for example, D.D.P. Rome); the term DDP is the exact opposite of Ex Works, which places the maximum obligation on the buyer and minimum obligations on the seller.
