This term represents maximum obligation to the seller. This term should not be used if the seller is unable to directly or indirectly to obtain the import license. The terms means the same as the DDU term with the exception that
the seller also will bear all costs & risks of carrying out customs formalities including the payment of duties, taxes &
customs fees[1]
“Delivered Duty Paid” means 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 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.[2]
Reference
[1]
[2] https://iccwbo.org/resources-for-business/incoterms-rules/incoterms-rules-2010/
