An Incoterms rule under which the seller delivers the goods to the destination cleared for import with duties paid.
[01]
Under DDP, the seller transports the goods to the named place of destination, handles export and import customs clearance, and pays customs duties and other import charges. It places the most obligations on the seller.
The seller must be able to legally carry out import formalities in the destination country, so importer-of-record status and tax treatment should be checked before choosing DDP.