DDP, English full name Delivered Duty Paid, (named place of destination) Chinese name is delivery after tax. (for) Named destination). “Delivered duty paid (… “Named Place of destination” means that the seller, at the named place of destination, completes the import customs clearance procedures and delivers the goods that have not yet been unloaded on the delivery vehicle to the buyer and completes the delivery. The Seller must bear all risks and costs of transporting the goods to the named destination, including any “taxes” payable at the destination when customs formalities are required (including the liability and risks of customs formalities and the payment of charges, duties, taxes and other charges).

Seller’s concern:
If the trade terms are DDP, there are two payment methods: one is 100% pre-T /T, and the other is OPEN ACCOUNT. If it is 30% deposit and 70% balance is seen in the COPY of the bill of lading, it is meaningless under DDP terms. Because the bill of lading finally needs to be handed over to the agent of your destination port to help you arrange delivery and customs clearance, which is the difference between DDP and C&F. To put it in plain English, DDP is that you send the goods to the warehouse of foreign customers, before which all the costs are paid by you, all the procedures are handled by you, and all the risks are borne by you. Therefore, if you say that the first time to do DDP with this customer, it is recommended that you still ask the customer to pay 100% in advance.

(1) The countries with more DDP cargo operations are the United States, Europe (European countries, French customers like to use DDP most), Russia, Russia’s situation is more special, because many goods were imported through gray customs clearance in the past.

(2) The main reasons why customers choose DDP terms are as follows:
For the first time or just started to import, the customer does not know much about transportation, customs and other links, so he relies on the exporter to help him deal with these links.
Some customers, especially those in France, are reluctant to deal with these chores and simply leave them to the exporters.
Some customers do DDP in order to reduce the risk of import, especially some goods are easily subject to import restrictions, tariffs or trade barriers of goods, through DDP clauses to transfer this risk to exporters.

(3) What are the risks of DDP for exporters? There are mainly the following:
First of all, compared with FOB/C&F, DDP is much more risky for the seller and should be said to be the riskiest trade terms. Under FOB or C&F, when the cargo is loaded on board, the risk is transferred to the buyer. But under DDP, the seller’s risk continues until it is handed over to the customer. If anything goes wrong with the goods, the seller will have to pay. Therefore, the seller of DDP, it is best to handle the cargo transportation insurance, if there is a problem, you can find an insurance company.

Secondly, compared with FOB/C&F, the seller of DDP must understand the customs or other government departments of the importing country’s policy on such goods, whether there are any restrictions, whether certification is required, and how much import tariff is. Without a clear understanding in advance, when the goods arrive at the port of destination, then to solve it, it can be quite troublesome, such as food to the United States, in addition to understanding the tariffs of the United States customs, but also must understand the provisions of the FDA(United States Food and Drug Administration).

There are many links involved in DDP, and some links may not be considered in the initial cost accounting, such as the inspection fee generated by the customs inspection of goods at the destination port, and even the overdue storage fee, and some other links have generated additional costs. Therefore, when re-accounting the cost to the customer’s quotation, it is best to leave some space to COVER unexpected costs.

How can DDP exporters mitigate these risks? Mainly from the following aspects:
First, as mentioned before, buy a warehouse to warehouse cargo insurance to prevent accidents in transit.
Second, find an experienced and strong freight forwarder, because DDP involves a lot of costs, if there is an inexperienced freight forwarder, there is a mistake, or missing the report, it will cause losses. When the shipper makes an inquiry to the forwarder, it is necessary to explain the situation of the goods clearly, especially the name of the goods, which must be detailed and the customs code of the goods in Chinese and English (what material, what purpose, and even the model), generally the first six can be, because the last four basic H.S.ODE of various countries are not the same, the detailed address and zip code of the destination, or the FOB value.

Note:
(1) Under the DDP delivery conditions, the seller delivers the goods at the named destination after completing the export clearance procedures, which in effect means that the seller has shipped the goods into the domestic market of the importer. If the seller has difficulties in handling import procedures directly, it may also ask the buyer to assist in handling them. The DDP term should not be used if the seller cannot directly or indirectly obtain an import license or perform import formalities.
(2) If the parties wish to exclude from the seller’s obligations certain charges payable on the importation of the goods, such as VAT, the meaning shall be clarified by adding words such as “Delivery after duty, VAT unpaid (insert named place of destination)”.
(3) The Buyer is responsible for unloading the goods from the arriving means of transport at the named destination, provided that the Seller guarantees that the goods are ready for unloading. When signing the contract of carriage, the seller shall pay attention to the coordination of the place of delivery related to the contract of carriage and the contract of sale. If the Seller incurs the discharge charges at the specified destination in accordance with the contract of carriage, the Seller shall have no right to claim reimbursement from the buyer unless otherwise agreed by both parties.
(4) Since the Seller assumes the risk before delivery at the specified place of delivery, the Seller and the seller shall specify as clearly as possible the address of delivery at the specified place of destination, preferably to a specified point within the specified place of delivery. If no particular point of delivery has been agreed upon or the point of delivery cannot be ascertained, the Seller may select the point of delivery at the named destination that best suits its purpose.
(5) The seller has no obligation to conclude an insurance contract with the buyer, but since the risks of the whole transportation process should be borne by the seller, the seller usually avoids the risks of transportation of the goods through insurance.

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）。“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）。

卖方关注：
如果贸易条款是DDP的话，付款方式有两种：一种是100%的前T/T，另外一种是OPEN ACCOUNT。如果是30%的定金，70%的余款见提单COPY的话，在DDP条款下，是毫无意义的。因为提单最后还要交给你目的港的代理帮你安排提货和清关，这是DDP与C&F的区别。说得通俗一点，DDP就是你把货物送到国外客户的仓库，在此之前的所有费用都由你支付，所有手续都由你来办理，所有风险都有你来承担。因此，如果你说第一次和这个客户做DDP，建议你还是要求客户100%预付。

(1) DDP货物操作比较多的国家是美国、欧洲(欧洲国家中，法国客户最喜欢用DDP)、俄罗斯，俄罗斯的情况比较特殊，因为以前很多货物是通过灰色清关的方式进口。

(2) 客户选择DDP条款的原因主要有以下几个：
客户第一次或者刚开始做进口，对运输、海关等环节不是太懂，所以依赖出口商帮他处理这些环节。
还有一些客户，特别是一些法国客户不太愿意处理这些琐事，干脆交给出口商办理。
还有一些客户做DDP是为了降低进口的风险，特别是一些货物容易受进口限制，关税或者贸易壁垒的货物，通过DDP条款把这种风险转移到出口商身上。

(3) DDP对于出口商而言，存在哪些风险呢。主要有以下几个：
首先，相对于FOB/C&F而言，DDP对卖方的风险要大得多，应该说是风险最大的一种贸易条款。在FOB或者C&F下，当货物装上船，风险就转移给了买方。但是在DDP下，卖方的风险要一直持续到交到客户手中。当中货物出现任何差错，都得卖方买单。因此做DDP的卖方，最好能办理货物运输险，出了问题还可以找保险公司。

其次，相对于FOB/C&F，DDP的卖方必须要了解进口国海关或其他政府部门对该类货的政策，有没有什么限制，需不需要什么认证，进口关税是多少。不事先了解清楚了，等货物到了目的港，再去解决的话，可就相当麻烦了，比如说食品到美国，除了了解美国海关的关税，还必须了解FDA(美国食品药品管理局)的规定。

再者就是报价，DDP涉及的环节很多，可能有些环节在最初核算成本时没有考虑到，比如目的港海关查验货物产生的查验费，甚至超期堆存费，还有其他一些环节产生出了额外费用。因此再核算成本给客户报价时，最好能够多留出一些空间，以COVER意外的费用。

DDP的出口商如何降低这些风险呢。主要从以下几个方面：
第一，如前所说，买一份仓到仓的货物运输险，以防止运输途中出现意外。
第二，找一家有经验、有实力的货代，因为DDP涉及到的费用有很多，如果碰到没有经验的货代，出现了报错，或者漏报的话，就会造成损失。发货人向货代询价时，要把货物的情况交待清楚，特别是货名，必须详细而且是中英文(什么材质，什么用途，甚至是型号)货物的海关编码，一般前六位就可以，因为后四位基本各个国家的H.S.CODE不太一样，目的地的详细地址和邮编，或者的FOB价值等。

注意事项：
（1）在DDP的交货条件下，卖方是在办理了出口结关手续后在指定目的地交货的，这实际上是卖方已将货物运进了进口方的国内市场。如果卖方直接办理进口手续有困难，也可要求买方协助办理。如果卖方不能直接或间接地取得进口许可或办理进口手续，则不应使用DDP术语。
（2）如果双方当事人愿从卖方的义务中排除货物进口时需支付的某些费用，如增值税，则应就此意思加注字句，如“完税后交货，增值税未付（插入指定目的地）”，以使之明确。
（3）买方负责在指定目的地将货物从到达的运输工具上卸下，但卖方要保证货物可供卸载。卖方在签订运输合同时应注意运输合同与买卖合同相关交货地点的协调，如果卖方按照运输合同在指定目的地发生了卸货费用，除非双方另有约定，卖方无权向买方要求偿付。
（4）由于卖方承担在特定交货地点交货前的风险，买卖双方应尽可能清楚地订明指定目的地的交货地址，最好能具体到指定目的地内特定的点。如果没有约定特定的交货点或该交货点不能确定，卖方可以在指定目的地选择最适合其目的的交货点。
（5）卖方对买方没有订立保险合同的义务，但由于整个运输过程的风险要由卖方承担，卖方通常会通过投保规避货物运输风险。