DDP - Delivered Duty Paid Delivered Duty Paid (DDP) is a form of delivery that is considered complete when the seller places at the disposal of the buyer at the named place of destination, or at a mutually agreed upon named point of delivery in the region, goods that have been cleared for import, are still on the arriving means of transportation and are ready to be unloaded. The seller assumes all risks during transportation of the goods to the named place of destination or to the named point of delivery in the region. For the purposes of these Incoterms, delivery and arrival at the place of destination have the same meaning.