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DDP

Delivered Duty Paid, DDP, (agreed place of destination), non-maritime condition.

The transfer of costs and risk takes place after the goods custom cleared and duties paid, but not discharged, made available to the buyer at the named place of destination. The seller has fulfilled his obligation to deliver when the goods are custom cleared and import taxes are paid, not unloaded at the disposal of the buyer at the named place of destination.

(source: Incoterms 2010)

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