Delivered Duty Paid · country as destination
DDP by country
Can a foreign seller clear the goods and pay import taxes in this country?
With DDP the seller, not the buyer, ends up handling import clearance and import taxes at destination. Many countries only let local, registered companies do that, or demand local VAT registration or a resident agent. This page lists what we have verified for each country.
Usable with conditions × 7Practically hard × 6Restricted / blocked × 1Unverified × 6
| Country | Status | What we found | Checked |
|---|---|---|---|
| Canada | Usable with conditions ✓ Verified |
Usable with registration. A non-resident business can be importer of record: it requests a 9-digit business number (BN9) from the CRA, registers in the CBSA CARM Client Portal and enrols in the import (RM) program to get its BN15, then can delegate to a customs broker. trade.gov notes many brokers run non-resident importer programs. [1][2] | |
| Japan | Usable with conditions ✓ Verified |
Usable with an agent. A person who does not live in Japan must appoint a Customs Procedure Agent with an address in Japan and notify the customs office in advance; the agent handles declarations, duty payment and correspondence. ICC also notes frequent misunderstandings in Japan over who pays duties and import taxes under DDP and CIF. [1][2] | |
| Norway | Usable with conditions ✓ Verified |
Usable with registration. Foreign businesses with taxable turnover above NOK 50,000 in 12 months must join the VAT Register; without a fixed place of business in Norway they must register with a Norwegian VAT representative (businesses from the UK and listed EEA states are exempt from that requirement). [1] | |
| South Africa | Usable with conditions ✓ Verified |
Usable with a registered agent. Any person, local or foreign, importing into South Africa must register as importer. A foreign importer must nominate a registered agent located in South Africa (form DA 185 D); the agent assumes full liability for the foreign principal's customs dealings, and the application is suspended until one is approved. [1][2] | |
| Switzerland | Usable with conditions ✓ Verified |
Usable with registration. A foreign business may import goods into Switzerland in its own name if it holds FTA authorisation (the 'declaration of subjection for abroad') at the time of import. Foreign taxable persons without a Swiss domicile or place of business must appoint a Swiss tax representative and register within 30 days once liable (liability starts at CHF 100,000 annual worldwide turnover from taxable supplies, unless they opt in). [1][2] | |
| United Kingdom | Usable with conditions ✓ Verified |
Usable with registrations. A business with no UK establishment (NETP) must register for UK VAT if it makes taxable supplies of any value in the UK — the threshold does not apply. It must get someone to deal with customs and complete its import declarations. Alternatively a UK agent can import and supply on its behalf, but the agent's fee carries VAT the seller cannot reclaim. [1][2][3][4] | |
| United States | Usable with conditions ✓ Verified |
Usable with conditions. A corporation not incorporated in the US may make a consumption entry only if it has a resident agent authorised to accept service of process in the state of the port of entry (or of the remote-filing location) and files a CBP Form 301 bond with a resident corporate surety. ICC adds that some goods, agencies or states require local certificates or authorisations. [1][2] | |
| China | Practically hard Needs review |
Likely hard. trade.gov describes the Chinese importer (agent, distributor, joint venture or foreign-invested enterprise) as the party that assembles documents and deals with Customs, and declarants must be filed with Chinese Customs as consignees. We have not yet found a primary source confirming whether an offshore seller can be the consignee. [1][2] | |
| Germany | Practically hard Needs review |
Practically hard for non-EU sellers. EU customs law requires the declarant to be established in the EU customs territory, with narrow exceptions (e.g. transit, temporary admission, occasional declarations). A non-EU seller therefore needs an EU-established indirect customs representative, and usually has German VAT questions to solve (import VAT recovery) — not yet documented here. [1][2] | |
| India | Practically hard Needs review |
Practically hard. Indian trade policy says no goods may be imported or exported without an IEC unless exempted, and the IEC is the same number as the entity's Indian PAN. A foreign seller with no Indian entity therefore normally cannot be the importer; DDP usually needs a local importer-of-record arrangement. [1] | |
| Indonesia | Practically hard Needs review |
Likely hard. Importers must hold a valid Import Identification Number (API) and the appropriate import licence; those without an API can only get a special permit for temporary or limited shipments. We have not confirmed whether a foreign seller can hold an API. [1] | |
| Mexico | Practically hard ✓ Verified |
Practically hard. Since 1 January 2025 every import declaration must show the importer of record's Mexican tax ID (RFC), and importers must be listed on the Padrón de Importadores (with extra sector registers for 400+ product types). A foreign seller without a Mexican entity cannot meet this. ICC notes parties sometimes still agree DDP with the Mexican buyer lending its registration and customs broker, which needs careful contract drafting. [1][2][3] | |
| United Arab Emirates | Practically hard ✓ Verified |
Practically hard without a local entity. To import, a company needs the right trade licence from the emirate's Department of Economic Development; foreign companies either set up an office or company onshore, or use a free-zone licence (which covers imports into that free zone). [1] | |
| Brazil | Restricted / blocked ✓ Verified |
Not workable. Under Brazilian law a foreign exporter has no standing in import clearance: only the Brazilian importer, or a company established in Brazil acting for the importer, may clear the goods and pay duties and taxes. trade.gov advises U.S. exporters to avoid DDP for Brazil. Usual alternative: a term where the Brazilian buyer (or a Brazil-based import service company) clears the goods. [1][2] | |
| Argentina | Unverified Unverified |
Not yet verified. We have not yet found an official source on whether a foreign seller can register as importer with ARCA. [1] | |
| Australia | Unverified Unverified |
Not yet verified. trade.gov says local importers are responsible for formal customs clearance; we have not yet confirmed ABF/ATO rules for a non-resident acting as importer (and registering for GST). [1] | |
| Nigeria | Unverified Unverified |
Not yet verified. No official source found yet on foreign sellers acting as importer in Nigeria. [1] | |
| Saudi Arabia | Unverified Unverified |
Not yet verified. We have not yet found an official source on whether a foreign seller without a Saudi commercial registration can be the importer. [1] | |
| South Korea | Unverified Unverified |
Not yet verified. trade.gov only states that the import declaration is normally prepared by the importer in Korean. We still need a Korea Customs Service source on non-resident importers. [1] | |
| Türkiye | Unverified Unverified |
Not yet verified. An importer needs a Turkish tax number for all but restricted items; whether a foreign seller can practically obtain one and act as importer is not confirmed. ICC reports DDP often causes confusion over customs, tax and port-cost responsibility in Türkiye. [1][2] |
We summarise country rules in our own words and link the source for each line. For the official text of the Incoterms® rules themselves, see ICC's publications.