DELIVERED DUTY PAID (...named place of destination)

Seller		Buyer
Risk Cost		Risk Cost

• DELIVERED DUTY PAID means the seller fulfills its obligation when the goods arrive by any means of transportation to the named place of destination.
  • The seller has to bear the costs and risks involved in bringing the goods thereto (including duties, taxes and other official charges payable upon importation) as well as the costs and risks of carrying out customs formalities.
  • The seller pays the duty.
  • DELIVERED DUTY PAID represents the seller's maximum obligation.
  • The buyer has to pay any additional costs and to bear any risks caused by its failure to clear the goods for import in time.

• DELIVERED DUTY PAID should not be used if the seller is unable to obtain an import license.

• If the parties wish the seller not to carry out customs formalities and bear the costs and risks, or not pay any taxes, this has to be made clear by adding words to this effect.

• DELIVERED DUTY PAID can be used for all modes of transport.

The above definitions are taken from the Pierobon.org

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