DDP and DDU discussions concern delivery, import clearance and import charges. Confirm these responsibilities in writing before dispatch. A prepaid charge or a door-to-door label does not explain the complete contract.
Short answer
Delivered Duty Paid (DDP) remains an Incoterms 2020 rule. Delivered Duty Unpaid (DDU) is an older term absent from Incoterms 2020; Delivered at Place (DAP) is the current term commonly relevant to destination delivery with import clearance on the buyer's side. Do not silently substitute terms. Ask which rule and version the parties intend, the named destination, and who handles each import cost and task.
What the terms allocate
Under DDP, the seller delivers the goods cleared for import at the named destination, ready for unloading. Under DAP, the seller delivers at the named destination ready for unloading, while the buyer handles import clearance and the applicable import charges. Incoterms allocate tasks, costs and risks between the parties. They do not set tariff rates or override customs requirements, and do not by themselves define payment terms, ownership transfer or remedies for delayed delivery.
| Question | DDP | DAP |
|---|---|---|
| Import clearance | Seller's responsibility | Buyer's responsibility |
| Applicable import duties and taxes | Seller's responsibility | Buyer's responsibility |
| Delivery point | Named destination, ready for unloading | Named destination, ready for unloading |
| Clearance or arrival guarantee | No guarantee from the term alone | No guarantee from the term alone |
If a quote uses DDU informally, request the intended responsibilities in writing. Older Incoterms versions may still be used when expressly agreed. The contract should identify its version instead of relying on shorthand.
DDP does not remove every buyer task
A DDP arrangement does not mean the recipient can ignore information requests. The carrier, broker or customs authority may need product details, invoices, identity information or other documents. Agree who coordinates those requests and remain reachable. Accurate declarations and accepted goods remain necessary.
Check whether the seller can carry out import formalities in the destination country. Ask who acts in the import process, which broker or carrier is involved, and how the arrangement works. A "tax included" or "prepaid" offer should not automatically be treated as formal DDP.
Compare complete quotes
Neither DDP nor DAP is automatically cheaper or safer for every buyer. Compare written quotes using the same goods, packed dimensions, weight and destination. Check freight, clearance, duties, taxes, local handling and possible storage charges. Ask which amounts are included, estimated or excluded, and who pays an unexpected charge.
Check transport separately using the shipping-method framework and the air-freight versus express comparison. The delivery term does not identify a carrier service or determine its transit time.
Checklist before approval
- Specify the delivery term, version and named destination.
- Confirm accepted goods and responsibility for clearance, documents and charges.
- Compare quote inclusions and exclusions with accurate declared value information.
- Keep contact details current and agree how document requests will be handled.
Read our customs-delay guide and the return-to-sender guide for preparation checks. These can identify avoidable issues; they do not guarantee release or delivery.
Sources and review
See the HMRC Incoterms guide for delivery responsibilities and Trade.gov's guidance for the scope and limits of the terms.
Last reviewed: October 10, 2026. Responsibilities follow the agreed rule and version. Carrier availability, accepted goods and quote conditions should be confirmed for the actual shipment.
Related guides
Duty responsibility questions follow this comparison, so continue with the reading below.
- Shipping From China to Australia: GST & Customs Checks
- How to Avoid Customs Delays When Shipping From China Without Creating New Problems at Clearance
- How to Ship From China to Canada in 2026: GST, Duty, and Courier Fees Without Surprise Costs
- Shipping From China to the UK in 2026: 7 Checks Before You Dispatch
- Shipping From China to France: VAT & Customs Checks
