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What is Delivery Duty Paid (DDP) and Delivery Duty Unpaid (DDU)?

Delivery Duty Unpaid (DDU)

  • Delivery Duty Unpaid (DDU) refers to goods that are shipped internationally without any prior payment of the import duties and tax. This means that any charges in the form of taxes and duties will be paid by the receiver once the goods arrive at the destination customs. 
  • Receivers will be informed by the courier or customs agent to pay for the import taxes and duties when the shipment arrives at the destination customs. Additional charges such as storage charges, handling charges, etc. may be imposed by the customs as well. Once payment is made, only the shipment will be released by customs and delivered to the receiver.

Delivery Duty Paid (DDP)

  • Delivery Duty Paid (DDP) refers to goods that are shipped internationally with prior payment made by the sender. The sender will take care of all the responsibilities regarding import clearance, import duties and tax payments of the goods until it arrives at the parcel destination. 
  • The sender is to prepare and bear for shipping costs by reliable couriers, documentation, pays for the point of origin customs clearance fees, import cost, destination customs clearance fees, taxes on the goods (Value Added Tax - VAT) and others that may include. Sender is also advised to check the destination country for its de minimis value to prepare for tax purposes.
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