1、DELIVERED DUTY PAID 完税后交货 DDP (insert named place of destination) Incoterms_ 2010 完税后交货(…指定目的地) GUIDANCE NOTE 序言 This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed. “Delivered Duty Paid” means
2、that the seller delivers the goods when the goods are placed at the disposal of the buyer, cleared for import on the arriving means of transport ready for unloading at the named place of destination. The seller bears all the costs and risks involved in bringing the goods to the place
3、of destination and has an obligation to clear the goods not only for export but also for import, to pay any duty for both export and import and to carry out all customs formalities. DDP represents the maximum obligation for the seller. The parties are well advised to specify as clearl
4、y as possible the point within the agreed place of destination, as the costs and risks to that point are for the account of the seller. The seller is advised to procure contracts of carriage that match this choice precisely. If the seller incurs costs under its contract of carriage re
5、lated to unloading at the place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties. The parties are well advised not to use DDP if the seller is unable directly or indirectly to obtain import clearance. If the pa
6、rties wish the buyer to bear all risks and costs of import clearance, the DAP rule should be used. Any VAT or other taxes payable upon import are for the seller’s account unless expressly agreed otherwise in the sales contract. 该术语适用于所选择的任一运输方式,也可被用于多式联运。“Delivered Duty Paid”是指当卖方在指定