DDP Customs Rules: Who Pays What?
- Arne Mielken
- May 5
- 4 min read
Think DDP makes life simple? Not always. Find out who the real importer is — and who really pays VAT and Duty.
When we talk about Customs, the Import process, or ensuring Compliance with Import Regulations in the UK, EU or USA, the term DDP (Delivered Duty Paid) pops up as the seemingly most convenient Incoterm. After all, under DDP, the exporter or seller takes care of everything — right? Not so fast.
Top tip 1: You can break down a paywall by becoming a Premium plan subscriber.
Top Tip 2: For customs updates, blog explainers, invitation to webinars and advice on how these changes could affect your business, sign up for email alerts at www.customsmanager.info.
Key Questions Covered in This Blog
Can the declarant make the buyer the importer under DDP?
Who pays VAT and Duty under DDP?
What happens when agents ignore DDP and make the buyer the importer?
Is this allowed under customs law?
What’s the risk for agents acting without authority?
Abbreviations Used In This Blog
DDP – Delivered Duty PaidDAP – Delivered At PlaceVAT – Value Added TaxTCTA – Taxation (Cross-border Trade) Act 2018HMRC – HM Revenue & Customs
"Misusing Incoterms like DDP can break more than deals — it can break compliance, trust, and your bottom line."Arne Mielken, Managing Director, Customs Manager
Fancy a Call?
Book a free expert consultation to ensure your Incoterms and customs declarations align: www.customsmanager.org -> Book Expert Call
Get Weekly Game-Changing Updates with Customs & Trade Watch
Stay ahead of regulatory changes and new trade compliance guidance with our industry-leading insights. Sign up at www.customsmanager.info
Can the declarant make the buyer the importer under DDP?
Want to read more?
Subscribe to customsmanager.info to keep reading this exclusive post.
