Import costs · 3 min read
DDP imports to the U.S.: who handles duties and customs entry?
DDP assigns import-clearance costs and duties to the seller between the contracting parties. It does not, by itself, establish who is legally eligible to file the U.S. entry. Confirm the importer of record and the broker’s authority before relying on an all-in price.
Separate the contract from the customs entry
Under DDP the seller arranges transport to the named destination and import clearance, including the relevant duties. Delivery is ready for unloading, so clarify unloading charges. A freight forwarder, seller, customs broker and importer of record can be different parties; obtain their names and responsibilities in writing.
U.S. entry law places reasonable-care obligations on the importer of record. A promise that a supplier will pay duty does not remove the obligations of the party named on the entry. Ask the broker to confirm the lawful entry arrangement, rather than lending your importer details without understanding their use.
Audit an all-in offer
Example: a supplier offers an invented USD 14,000 delivered price. Ask for an economic breakdown: USD 10,000 goods, USD 1,800 transport, USD 1,700 estimated government charges and USD 500 services. Those four budgets sum to USD 14,000, but they are not an assessed entry or proof of customs value. Do not treat USD 14,000 as the merchandise-value input or add the USD 1,700 again to a delivered price that already includes it.
- What destination and version of DDP does the contract name?
- Who is the importer of record, and who authorizes the broker?
- Who bears an adjustment, examination, storage charge or duty shortfall?
- Which entry and payment documents will I receive?
Use an independent estimate to ask better questions
Prepare the product, origin, entry date, documented customs value and required quantities yourself. Use LandedLlama to compare the modeled government charges with the seller’s allowance. If the amounts differ, ask for the classification and charge lines used in the offer. A difference is a reason to reconcile assumptions, not proof that either amount is the final payable duty.
Assumptions and limits
Assumptions
- Illustrative commercial purchase delivered to an agreed U.S. destination.
- No product-specific duty rate or seller registration is assumed.
Costs and duties not included
- An Incoterm is not evidence of classification, origin or payment to CBP.
- The calculator estimates listed duties and fees; it does not validate an importer or file an entry.
Prepare your own estimate
Use your shipment details to open the existing calculator.
Use digits and a dot, with up to two decimals (for example, 1200.50).
Opening the calculator prepares these inputs. Only pressing Calculate uses a calculation from your plan.
You will need to select the correct HTS code in the calculator before it can estimate duties.
Common questions
Does DDP automatically make the foreign seller the importer of record?
No. Confirm legal eligibility and the actual entry arrangement with the broker; contractual cost allocation alone is insufficient.
Is an “all duties paid” message enough evidence?
Request the relevant entry and payment records and reconcile them with the agreement. A label does not verify customs compliance.
Sources
- EXW and DDP explained
International Chamber of Commerce · Checked
- 19 USC 1484: entry of merchandise
U.S. Congress / GovInfo · Checked
- 19 CFR 152.103: transaction value
CBP / eCFR · Checked
- 19 CFR 141.86: contents of invoices
CBP / eCFR · Checked
Related guides
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Documents and facts to gather before estimating a U.S. import
Request the product, price, origin and transport facts needed for a useful estimate, while separating preparation from formal entry requirements.