„DDP (Delivered Duty Paid...named place of destination)“

The seller fulfils his obligation to deliver when the goods have been made available at the named place in the country of importation. The seller has to bear the risks and costs, including duties, taxes and other charges of delivering the goods thereto, cleared for importation.

Schmitthoff’s Export Trade: The Law and Practice of International Trade, Twelfth Edition, by Leo D’Arcy, Carole Murray, and Barbara Cleave, Sweet & Maxwell, 2017, Pp. 375-376.