DDP without Tax

"Double Clearance Without Tax" (DDP without Tax) is a non-standard but common term in international trade, meaning the seller is responsible for delivering the goods to the buyer's designated destination and completing export customs clearance in the exporting country and import customs clearance in the importing country (i.e., "double clearance"), but does not bear import duties, VAT, and other taxes. It is often used in cross-border e-commerce, sample shipments, or when the buyer has special tax arrangements, where the seller provides door-to-door service but taxes are borne by the buyer. Note: This term is not an ICC standard term and is easily confused with DDP. It is recommended to specify in the contract the party responsible for taxes, customs clearance responsibilities, and the point of risk transfer; if the buyer lacks import qualifications, customs clearance may not be completed. Difference from DDP: Under DDP the seller bears all taxes, while under this term taxes are not included; difference from DDU (now DAP): Under DAP the seller is not responsible for import customs clearance, while under this term the seller is responsible for double clearance. Therefore, when using it, it should be clearly defined to avoid disputes.