DDP, or Delivered Duty Paid, is an incoterm which states that seller is responsible for delivering the goods to the named place in the country of the buyer, and pays all costs in bringing the goods to the destination including import duties and taxes. The seller is not responsible for unloading. This term places the least amount of obligation on the buyer. No risk or responsibility is transferred to the buyer until delivery of the goods at the named place of destination.
The most important consideration for DDP terms is that the seller is responsible for clearing the goods through customs in the buyer's country, including both paying the duties and taxes, and obtaining the necessary authorizations and registrations from the authorities in that country. If the forwarder doesn’t fully understand the rules and regulations in the buyer's country, DDP terms can be a very big risk both in terms of delays and in unforeseen extra costs.