DDP— Delivered Duty Paid(Giao đã nộp thuế)

Delivery & risk transfer

Delivery happens when the goods arrive at the destination ready for unloading, import formalities completed. Risk passes there — every mishap en route and at the import border before that point is the seller's.

Cost split

The seller pays everything: through carriage, clearance at both ends, import duty, VAT and destination charges (unless the contract carves them out, e.g. 'DDP VAT unpaid'). The buyer only bears unloading.

Insurance

Neither party is obliged to insure — whoever bears the transit risk should consider buying cover for that leg.

Watch out for

• Use DDP only when the seller can actually clear import in the buyer's country (tax registration or a local agent there). Otherwise use DAP/DPU and leave import clearance to the buyer.
• Selling DDP into Vietnam: import duty and VAT are paid by the foreign SELLER — the Vietnamese buyer must mind invoicing and VAT-credit documents when it is not the taxpayer.
• A DDP price is the most 'all-in' invoice price and contains items outside the customs value — declaring it as-is overpays duty; separately documented items are deductible.