|
DDP是指发件人负责在将其货物交付到目的地前完成进口清关。发件人承担所有风险和费用，包括运输费，关税和税费以及其它应付的涉及货物出口及进口的费用。
DDP货件要求发件人进行清关。然而，在某些欧盟国家，由发件人进行清关并不合法。同样需要注意的是，欧盟各国海关对于完税后交货进口货件的要求也不尽相同。
因此，请注意以下与DDP货件相关的要点：
荷兰，德国，丹麦和瑞典等国要求IOR必须是在原产地的发件人。
奥地利，捷克共和国，德国，拉脱维亚，波兰和罗马尼亚等国特别要求在DDP贸易术语旁标注目的地城市，如“DDP，柏林”。
奥地利，西班牙，法国，卢森堡，拉脱维亚，马耳他和荷兰等国要求在商业发票上单独体现运费、关税及其它税费。
如果某票DDP货件不符合规定，海关可能不认可该货件为已完税后交货货物的事实。根据海关的决定，其结果可导致不同递送情况的发生。
有关DDP货件详细信息以及由国际商会(ICC)提供的Incoterms ®2010副本，请登陆
http://www.iccwbo.org/incoterms/.
建议您在寄发至欧盟国家的DDP货件时，先核实具体目的地国家当地海关的具体要求。
特定欧盟国家对DDP货件的要求
|
Country |
Shipper is IOR |
Indicate Name of Destination
next to the DDP incoterm |
Indicate Freight Cost on Commercial Invoice |
Remarks |
| Austria |
|
X |
X |
|
| Belgium |
|
|
|
DDP is not in the clearance system. CIF needs to be applied |
| Bulgaria |
|
|
|
|
| Czech Republic |
|
X |
|
|
| Germany |
X |
X |
|
|
| Denmark |
X |
|
|
|
| Estonia |
|
|
|
Broker to be appointed |
Spain
|
|
|
X |
|
Finland
|
|
|
|
|
France
|
|
|
X |
|
| Greece |
|
|
|
Only for exceptional cases where recipient accepts IOR status |
| Hungary |
|
|
|
Recipient needs to give POA and act as IOR
|
Ireland
|
|
|
|
|
| Italy |
|
|
|
|
Lithuania
|
|
|
|
DDP not accepted. Recipient or broker needs to pay duties and taxes. |
| Luxembourg |
|
|
X |
|
| Latvia |
|
X |
X |
|
| Malta |
|
|
X |
|
| Netherlands |
X |
|
X |
|
| Poland |
|
X |
|
|
| Romania |
|
X |
|
|
| Sweden |
X |
|
|
|
|
Slovak Republic |
|
|
|
Recipient needs to give POA and act as IOR |
| Slovenia |
|
|
|
DDP not accepted. Recipient needs to pay duties and taxes |
United Kingdom,
Switzerland,
Norway |
|
|
|
If no freight cost is shown on the Commercial Invoice, CIF will be applied. |
Notes
* IOR refers to Importer of Record
** CIF refers to Cost of Insurance and Freight
*** POA refers to Power of Attorney |
