Delivered Duty Paid and the seller as foreign importer

The most that can be asked of a seller

Cost and exposure run to the named destination, import formalities are the seller's, and the charges levied on importation are for the seller's account. Only unloading is excluded, unless the parties agree otherwise. From the buyer's side this is close to a domestic purchase, which is exactly the appeal in markets where the buyer has no import capability of its own.

The eligibility constraint

Acting as importer in another country generally requires a trader identifier issued there, often a registration for the local consumption tax, and in some jurisdictions establishment or a locally established representative willing to share liability. Where those conditions cannot be met, the seller cannot lodge the declaration and the arrangement collapses at the frontier. The requirements differ by country and change, so they have to be verified with the destination administration before terms are agreed rather than assumed from experience elsewhere.

Tax the seller may never get back

Consumption tax paid at import is normally recoverable only by a party registered locally and using the goods in taxable activities. A foreign seller that pays it without registration may find it is a straight cost, converting an apparently competitive delivered price into a loss-making one. This is the single most common financial surprise with the rule, and it is invisible in a quotation that treats duty and tax as one line.

Where it makes sense

Sellers with an established entity or a registration in the destination market, high-value low-volume goods where the administrative overhead is proportionate, and sales to buyers who genuinely cannot import, such as consumers or small businesses in an unfamiliar market. In those cases the seller is performing something it is set up to do and is charging for it accordingly.

Getting most of the benefit without the exposure

A delivered term without the import obligation, combined with an agreement about who arranges clearance and how costs are settled, gives the buyer a near-door service while leaving the formalities with the party entitled to perform them. Where the buyer's real objection is to unpredictable charges rather than to filing, a fixed handling charge in the contract solves the commercial problem without making the seller a foreign importer.

Frequently asked questions

Does the seller have to unload under this rule?

No. Unloading at the destination is excluded unless the parties agree otherwise, so the goods are placed at the buyer's disposal ready for unloading on the arriving vehicle in the same way as under the delivered term without import clearance.

What if the seller cannot register as importer in the destination country?

Then the term cannot be performed as written, and the parties need either a locally established party willing to act, or a different term. Improvising by naming the buyer as importer while the seller pays the charges creates a mismatch between who is accountable and who paid, which causes problems with tax recovery and with audit.

Is this term risky for the buyer as well?

It can be. If the seller clears goods badly, using wrong codes or values, the buyer may still face consequences as the party using the goods, and it will have no visibility of the entries made in its market. Buyers who care about their own customs record often prefer to import themselves.