Worldwide Customs and Regulatory Updates


Delivered Duty Paid (DDP) Shipment Restrictions into the EU



We would like to alert you of certain restrictions when sending a Delivered Duty Paid (DDP) shipment to an EU country.

DDP refers to shipments where the shipper is obligated to deliver the goods to their destination already cleared for importation.  The shipper bears all risks and costs, including transportation charges, duties and taxes and other charges payable upon export and import of the goods.

DDP shipments require that customs clearance is carried out by the shipper.  However, it is not always legally possible for the shipper to arrange customs clearance in EU countries. It is also important to note that customs requirements for DDP imports are not the same in all EU countries.

Please therefore note the following in relation to DDP shipments:

  • Shipper needs to be Importer of Record (IOR)

- The Netherlands, Germany, Denmark and Sweden require that the IOR must be the shipper in the origin country.

  • Indicate the destination city next to the DDP incoterm

- Austria, the Czech Republic, Germany, Latvia, Poland and Romania specifically require the destination city to be indicated next to the DDP Incoterm, e.g. “DDP, Berlin”.

  • Indicate freight cost and duties & taxes on the Commercial Invoice

- Austria, Spain, France, Luxembourg, Latvia, Malta and the Netherlands require the freight cost and duties & taxes charges to be mentioned separately on the commercial invoice.


If a DDP shipment is non-compliant, customs may disregard the fact that the shipment is DDP.  Depending on customs’ decision, this may result in different delivery conditions.

For further information about DDP shipments and a copy of Incoterms® 2010 provided by the International Chamber of Commerce (ICC), please log on to http://www.iccwbo.org/incoterms/.  

It is recommended that before you send DDP shipments to EU countries, you verify the local customs requirements of the specific EU destination country.

Specific EU country requirements for DDP shipments

Country

Shipper is IOR

Indicate Name of Destination next to the DDP Incoterm

Indicate Freight Cost on Commercial Invoice

Remarks

Austria

 

X

X

 
Belgium      

DDP is not in the clearance system.  CIF needs to be applied

Bulgaria  

 

 
Czech Republic  

X

   
Germany

X

X

   
Denmark

X

 

 

 
Estonia    

 

Broker to be appointed

Spain    

X

 
Finland    

 

 
France    

X

 
Greece      

Only for exceptional cases where recipient accepts IOR status

Hungary      

Recipient needs to give POA and act as IOR

Ireland      

 

Italy  

 

 

 

Lithuania      

DDP not accepted.  Recipient or broker needs to pay duties and taxes

Luxembourg    

X

 
Latvia

 

X

X

 
Malta  

X

 
Netherlands

X

 

X

 
Poland

X

 
Romania

X

 
Sweden

X

     
Slovak Republic    

Recipient needs to give POA and act as IOR

Slovenia      

DDP not accepted.  Recipient needs to pay duties and taxes

United Kingdom      

If no frieght cost is shown on the commercial invoice, CIF will be applied

Switzerland      

 

Norway      

 


Notes
* IOR refers to Importer of Record
** CIF refers to Cost of Insurance and Freight
*** POA refers to Power of Attorney