Who is the importer of record on a ddp shipment?

If you're scratch your head regarding who is the importer of record on a ddp shipment, you aren't alone—this is very easily one of the most confusing parts of international business. On the surface, DDP (Delivered Responsibility Paid) sounds like a dream intended for the buyer. A person pay the price, and the items show up at the door with just about all the taxes and duties supposedly managed. But when the documents hits the customs office, things obtain a bit even more complicated than just "who paid for what. " ...

April 7, 2026 · 7 min · Foster Didier