In international commercial transactions, the terms Delivery Duty Paid (DDP) & Delivery Duty Unpaid (DDU) are used to indicate two different types of sales and shipping transactions.

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The former is the sale and delivery of goods to lớn the buyer after payment of customs duties – Delivery Duty Paid (DDP) và the latter is the delivery of goods to the buyer at the port of destination without payment of customs duties or taxes.

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Where vì chưng these terms và abbreviations originate?

They are published by the International Chamber of Commerce (ICC), amended & updated from time to time. Such terms are intended khổng lồ standardize terms, conditions, and make trade communications easy between different parties operating on a global cấp độ.


DDP và DDU (now DAP) are very often confused with CIF, CFR, CIP, etc. To clarify this, these terms are all entirely different.

DDPhường means that customs duty and taxes at the destination port are paid by the seller. DDU means that the customs duty & taxes at the destination port are paid by the buyer.

CIF is the incoterm used for a trade agreement between the buyer & the seller where the seller agrees to lớn exchange goods with the buyer for a price that includes the cost of goods, its insurance during sea freight, và the sea freight.

CFR (also shown as C&F) is the cost và freight only without including insurance on the goods. When carriage và insurance of the goods are only up khổng lồ a specified point it is called CIP (Carriage and Insurance Paid To).

As we can see, DDP and DDU are concerned with the payment of customs duties & taxes during the import process whereas CIF, CFR, and CIP.. are all about the cost of goods, insurance, and sea freight.

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Duties & taxes incurred on the cargo are also paid & taken care of by the seller.

It is common to lớn find poorly worded or even incomplete trade documents and agreements. When prepared by inexperienced hands, they can even become open-ended.

Since they are standardized & recognized internationally, it averts confusion và misunderstanding between parties involved in the business and improves communication.

The responsibilities of each buổi tiệc ngọt are pre-defined & each one is clear about his role in doing the business. It helps banks lớn underst& the documents they are dealing with, especially when it comes to lớn letters of credit, guarantees, etc.

The buyer who requires a letter of credit from a bank will want the LC (letter of credit) lớn reflect precisely what is expected of the seller, in terms of documents required và other relevant points in doing business on credit.

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