国际贸易术语解释通则之DDP(中英对照版)

DELIVERED DUTY PAID 完税后交货

DDP (inrt named place of destination) Incoterms_ 2010 完税后交货（…指定目的地）

GUIDANCE NOTE 序言

This rule may be ud irrespective of the mode of transport lected and may also be ud wher

e more than one mode of transport is employed. “Delivered Duty Paid” means that the ller deli

vers the goods when the goods are placed at the disposal of the buyer, cleared for import on the

arriving means of transport ready for unloading at the named place of destination. The ller bea

rs all the costs and risks involved in bringing the goods to the place of destination and has an obli

gation to clear the goods not only for export but also for import, to pay any duty for both export

and import and to carry out all customs

formalities. DDP reprents the maximum obligation for the ller. The parties are well advid t

o specify as clearly as possible the point within the agreed place of destination, as the costs and r

isks to that point are for the account of the ller. The ller is advid to procure contracts of car

riage that match this choice precily. If the ller incurs costs under its contract of carriage relat

ed to unloading at the place of

destination, the ller is not entitled to recover such costs from the buyer unless otherwi agree

d between the parties. The parties are well advid not to u DDP if the ller is unable directly

or indirectly to obtain import clearance. If the parties wish the buyer to bear all risks and costs of

import clearance, the DAP rule should be ud. Any VAT or other taxes payable upon import are

for the ller’s account unless expressly agreed otherwi in the sales contract.

该术语适用于所选择的任一运输方式，也可被用于多式联运。“Delivered Duty Paid”是指当

卖方在指定目的地将已办理进口清关手续的在运输工具上尚未卸下的货物交给买方处置时，

即完成交货。卖方承担将货物运送到指定地点的一切费用和风险。卖方要负责办理货物出

口和进口清关，负担任何出口和进口关税和一切相关海关手续。DDP是卖方承担责任最大

的术语。当事人应尽可能精准地指定约定目的地中的具体交货地点，因为货物运送至该地

点的一切费用和风险由卖方负担。建议卖方订立与上述决定适宜的运输合同。除当事人事

先另有约定外，如果卖方根据其运输合同负担了有关货物在指定目的地卸载的费用，其无

权要求买方偿还相关费用。如果卖方不能直接或间接办理进口手续，建议当事人不要使用

DDP术语。如果当事人希望买方承担进口清关的一切风险和费用，应使用DAP术语。除在

销售合同中另有明确约定，任何增值税或其他进口所需税款应由卖方负担。

在需要办理清关手续时，卖方必须承担风险和费用获得任何出口和进口许可和其他官方授

权，并办理货物出口、为运输从他国过境和货物进口所需的一切海关手续。

A3 Contracts of carriage and insurance 运输合同和保险合同 a) Contract of carriage 运输合同

The ller must contract at its own expen for the carriage of the goods to the named place of

destination or to the agreed point, if any, at the named place of destination. If a specific point is

not agreed or is not determined by practice, the ller may lect the point at the named place o

f destination that best suits its purpo.

date or within the agreed period.

of the goods, for their transport through any country and for their import.

卖方没有义务为买方订立保险合同。但应买方要求并由其承担风险和费用，卖方必须提供

给买方办理保险所需的相关信息。

A4 Delivery 交货

The ller must deliver the goods by placing them at the disposal of the buyer on the arriving me

ans of transport ready for unloading at the agreed point, if any, at the named place of destinatio

n on the agreed

卖方必须自付费用订立合同将货物运至指定目的地或指定目的地内的约定交货地点。如未

约定或按照惯例也无法确定具体交货点，则卖方可在指定的目的地选择最适合其目的的交

货点。

b) Contract of insurance 保险合同

The ller has no obligation to the buyer to make a contract of insurance. However, the ller mu

st provide the buyer, at the buyer’s request, risk, and expen (if any), with information that the

buyer needs for obtaining insurance.

卖方必须在约定的交货地点或指定目的地，在约定的交货日期或期限内，将已办理进口清

关手续的在运输工具上尚未卸下的货物交给买方处置。

A5 Transfer of risks 风险转移

The ller bears all risks of loss of or damage to the goods until they have been delivered in accor

dance with A4, with the exception of loss or damage in the circumstances described in B5.

除B5规定者外，卖方必须承担货物灭失或损坏的一切风险，直至已按照A4规定交货为止。

A6 Allocation of costs 费用划分 The ller must pay 卖方必须支付

卖方必须自付费用向买方提供其能按照A4/B4规定接收货物的凭证。 A9 Checking –

packaging –marking 查对、包装、标记

The ller must pay the costs of tho checking operations (such as checking quality, measuring,

weighing, counting) that are necessary for the purpo of delivering the goods in accordance wit

h A4, as well as the costs of any pre-

shipment inspection mandated by the authority of the country of export or of import. The ller

must, at its own expen, package the goods, unless it is usual for the particular trade to transpo

rt the type of goods sold unpackaged. The ller may package the goods in the manner appropria

te for their transport, unless the buyer has notified the ller of specific packaging requirements

before the contract of sale is concluded. Packaging is to be marked appropriately.

目的地的卸货费；在需要办理海关手续时，货物出口和进口需要办理的海关手续费用及出

口和进口时应缴纳的一切关税、税款和其他费用，以及按照A4规定货物交付前从他国过

境的费用。

A7 Notices to the buyer 通知买方

The ller must give the buyer any notice needed in order to allow the buyer to take measures th

at are normally necessary to enable the buyer to take delivery of the goods.

卖方必须支付按照A4规定为了将货物交给买方处置所需进行的查对费用（如查对货物品

质、丈量、过磅、点数的费用）以及出口国有关当局在装运前强制检验的费用。卖方必须

自付费用包装货物，除非按照相关行业惯例，所售类型的货物通常无需包装发运。卖方应

该按照有关货物运输所要求的方式包装货物，除非买方在订立合同前已经通知卖方特殊的

包装要求。包装应作适当标记。

A10 Assistance with information and related costs 信息协助及相关费用

The ller must, where applicable, in a timely manner, provide to or render assistance in obtainin

g for the buyer, at the buyer’s request, risk and expen, any documents and information, includi

ng

curity-

related information, that the buyer needs for the transport of the goods to the final destination,

where applicable, from the named place of destination. The ller must reimbur the buyer for

all costs and charges incurred by the buyer in providing or rendering assistance in obtaining docu

ments and information as envisaged in B10.

B THE BUYER’ OBLIGATIONS 买方义务

B1 General obligations of the buyer 买方基本义务

The buyer must pay the price of the goods as provided in the contract of document refe

rred to in B1-

B10 may be an equivalent electronic record or procedure if agreed between the parties or custo

mary.

买方必须按照销售合同规定支付价款。以及经当事人同意或根据交易习惯在B1-B10中提到

的任何有同等作用的电子记录或程序的凭证。

B2 Licences, authorizations, curity clearances and other formalities 许可，授权，安全许可和

其他正式手续

买方没有义务为卖方订立保险合同。但应卖方要求，买方必须提供给卖方办理保险的必要

信息。 B4 Taking delivery 接收货物

The buyer must take delivery of the goods when they have been delivered as envisaged in A4. 买

方必须在卖方按照A4规定交货时受领货物。 B5 Transfer of risks 风险转移

The buyer bears all risks of loss of or damage to the goods from the time they have been delivere

d as envisaged in A4. If a) the buyer fails to fulfill its obligations in accordance with B2, then it be

ars all resulting risks of loss of or damage to the goods; or b) the buyer fails to give notice in acco

rdance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or t

he expiry date of the agreed period for delivery, provided that the goods have been clearly identi

fied as the contract goods.

Where applicable, the buyer must provide assistance to the ller, at the ller’s request, risk and

expen, in obtaining any import licence or other official authorization for the import of the goo

ds.

在需要办理清关手续时，应卖方要求并由其承担风险和费用，买方必须向卖方提供帮助以

使其获得货物进口所需的任何进口许可或其他官方授权。

B3 Contracts of carriage and insurance 运输合同和保险合同 a) Contract of carriage 运输合同

The buyer has no obligation to the ller to make a contract of carriage. 买方没有义务为卖方订

立运输合同。 b) Contract of insurance 保险合同

The buyer has no obligation to the ller to make a contract of insurance. However, the buyer m

ust provide the ller, upon request, with the necessary information for obtaining insurance.

买方必须承担按照A4规定交货时起货物灭失或损坏的一切风险。如买方未能按照B2规定

履行其义务，则买方应承担由此导致的货物灭失或损坏的一切风险。如买方未能按照B7规

定给予卖方通知，则买方必须从约定的交货日期或交货期限届满之日起，承担货物灭失或

损坏的一切风险，但以该项货物已正式划归合同项下为限。

B6 Allocation of costs 费用划分

The buyer must pay: a) all costs relating to the goods from the time they have been delivered as

envisaged in A4; b) all costs of unloading necessary to take delivery of the goods from the arrivin

g means of transport at the named place of destination, unless such costs were for the ller’s ac

count under the

货物从指定目的地的运输工具上卸载的费用，除非根据运输合同应由卖方支付；如买方未

按照B2规定履行其义务或未按照B7规定给予卖方通知，所发生的一切额外费用，但以该

项货物已正式划归合同项下为限。

B7 Notices to the ller 通知卖方

The buyer must, whenever it is entitled to determine the time within an agreed period and/or th

e point of taking delivery within the named place of destination, give the ller sufficient notice t

hereof.

一旦买方有权确定在约定的期限内受领货物的具体时间和/或地点时，买方必须给予卖方充

分通知。 B8 Proof of delivery 交货证明

The buyer must accept the proof of delivery provided as envisaged in A8. 买方必须接受卖方按

照A8规定所提供的交货凭证。 B9 Inspection of goods 货物检验

The buyer has no obligation to the ller to pay the costs of any mandatory pre-

shipment inspection mandated by the authority of the country of export or of import.

买方没有义务为卖方支付出口国和或进口国有关当局强制进行的任何装运前强制检验的费

用。 B10 Assistance with information and related costs 信息协助及相关费用

The buyer must, in a timely manner, advi the ller of any curity information requirements s

o that the ller may comply with A10. The buyer must reimbur the ller for all costs and char

ges incurred by the ller in providing or rendering assistance in obtaining documents and inform

ation as envisaged in A10. The buyer must, where applicable, in a timely manner, provide to or re

nder assistance in obtaining for the ller, at the ller’s request, risk and expen, any documen

ts and information, including curity-

related information, that the ller needs for the transport, export and import of the goods and f

or their transport through any country.

买方必须及时通知卖方以便其按照A10规定提供任何必要的安全信息。买方必须偿付卖方

按照A10规定在买方获得相关凭证和信息时给予协助所发生的费用。应卖方要求并由其承

担风险和费用，在需要办理清关手续时，买方必须给予卖方一切及时的协助，以帮助其取