国际贸易术语解释公例之DDP中英对照版

DELIVERED DUTY PAID 完税后交货DDP (insert named place of destination) Incoterms_ 2010 完税后交货（…指定目的地）GUIDANCE NOTE 序言This rule may be used irrespective of the mode of transport selected and may also be used wher e more than one mode of transport is employed. “Delivered Duty Paid” means that the seller 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 seller 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 customsformalities. DDP represents the maximum obligation for the seller. The parties are well advised 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 seller. The seller is advised to procure contracts of car riage that match this choice precisely. If the seller incurs costs under its contract of carriage relat ed to unloading at the place ofdestination, the seller is not entitled to recover such costs from the buyer unless otherwise agree d between the parties. The parties are well advised not to use DDP if the seller 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 used. Any VAT or other taxes payable upon import are for the seller’s account unless expressly agreed otherwise 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。

A THE SELLER’ OBLIGATIONS 卖方义务A1 General obligations of the seller 卖方基本义务The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract. Any document r eferred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or custo mary.卖方必须提供符合销售合同规定的货物和商业发票以及按照合同约定必需的有同等作用的其他任何凭证。

以及经当事人同意或根据交易习惯在A1-A10中提到的任何有同等作用的电子记录或程序的凭证。

A2 Licences, authorizations, security clearances and other formalities 许可，授权，安全许可和其他正式手续Where applicable, the seller must obtain, at its own risk and expense, any export and import lice nce and other official authorization and carry out all customs formalities necessary for the exportof the goods, for their transport through any country and for their import.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 seller must contract at its own expense 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 seller may select the point at the named place o f destination that best suits its purpose.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 seller has no obligation to the buyer to make a contract of insurance. However, the seller mu st provide the buyer, at the buyer’s request, risk, and expense (if any), with information that the buyer needs for obtaining insurance.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 seller 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 agreeddate or within the agreed period.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 seller 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 seller must pay 卖方必须支付a) in addition to costs resulting from A3 a), all costs relating to the goods until they have been del ivered in accordance with A4, other than those payable by the buyer as envisaged in B6; b) any c harges forunloading at the place of destination that were for the seller’s account under the contract of carr iage; and c) where applicable, the costs of customs formalities necessary for export and import a s well as all duties, taxes and other charges payable upon export and import of the goods, and th e costs for their transport through any country prior to delivery in accordance with A4.除按照B6规定应由买方支付的费用外，卖方必须支付与货物有关的一切费用，直至已按照A4规定交货为止，包括按照A3 a)规定应负担的费用；根据运输合同规定由卖方支付的在目的地的卸货费；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。