國際貿易術語解釋通則之DDP(中英對照版)

DELIVERED DUTY PAID 完稅后交貨

DDP (inrt named place of destination) Incoterms_ 2010 完稅后交貨（…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.

該術語適用于所選擇的任一運輸方式，也可被用于多式聯運。“Delivered Duty Paid”是指當

賣方在指定目的地將已辦理進口清關手續的在運輸工具上尚未卸下的貨物交給買方處置時，

即完成交貨。賣方承擔將貨物運送到指定地點的一切費用和風險。賣方要負責辦理貨物出

口和進口清關，負擔任何出口和進口關稅和一切相關海關手續。DDP是賣方承擔責任最大

的術語。當事人應盡可能精準地指定約定目的地中的具體交貨地點，因為貨物運送至該地

點的一切費用和風險由賣方負擔。建議賣方訂立與上述決定適宜的運輸合同。除當事人事

先另有約定外，如果賣方根據其運輸合同負擔了有關貨物在指定目的地卸載的費用，其無

權要求買方償還相關費用。如果賣方不能直接或間接辦理進口手續，建議當事人不要使用

DDP術語。如果當事人希望買方承擔進口清關的一切風險和費用，應使用DAP術語。除在

銷售合同中另有明確約定，任何增值稅或其他進口所需稅款應由賣方負擔。

在需要辦理清關手續時，賣方必須承擔風險和費用獲得任何出口和進口許可和其他官方授

權，并辦理貨物出口、為運輸從他國過境和貨物進口所需的一切海關手續。

A3 Contracts of carriage and insurance 運輸合同和保險合同 a) Contract of carriage 運輸合同

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.

賣方沒有義務為買方訂立保險合同。但應買方要求并由其承擔風險和費用，賣方必須提供

給買方辦理保險所需的相關信息。

A4 Delivery 交貨

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

賣方必須自付費用訂立合同將貨物運至指定目的地或指定目的地內的約定交貨地點。如未

約定或按照慣例也無法確定具體交貨點，則賣方可在指定的目的地選擇最適合其目的的交

貨點。

b) Contract of insurance 保險合同

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.

賣方必須在約定的交貨地點或指定目的地，在約定的交貨日期或期限內，將已辦理進口清

關手續的在運輸工具上尚未卸下的貨物交給買方處置。

A5 Transfer of risks 風險轉移

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規定者外，賣方必須承擔貨物滅失或損壞的一切風險，直至已按照A4規定交貨為止。

A6 Allocation of costs 費用劃分 The ller must pay 賣方必須支付

賣方必須自付費用向買方提供其能按照A4/B4規定接收貨物的憑證。 A9 Checking –

packaging –marking 查對、包裝、標記

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.

目的地的卸貨費；在需要辦理海關手續時，貨物出口和進口需要辦理的海關手續費用及出

口和進口時應繳納的一切關稅、稅款和其他費用，以及按照A4規定貨物交付前從他國過

境的費用。

A7 Notices to the buyer 通知買方

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.

賣方必須支付按照A4規定為了將貨物交給買方處置所需進行的查對費用（如查對貨物品

質、丈量、過磅、點數的費用）以及出口國有關當局在裝運前強制檢驗的費用。賣方必須

自付費用包裝貨物，除非按照相關行業慣例，所售類型的貨物通常無需包裝發運。賣方應

該按照有關貨物運輸所要求的方式包裝貨物，除非買方在訂立合同前已經通知賣方特殊的

包裝要求。包裝應作適當標記。

A10 Assistance with information and related costs 信息協助及相關費用

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 買方義務

B1 General obligations of the buyer 買方基本義務

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.

買方必須按照銷售合同規定支付價款。以及經當事人同意或根據交易習慣在B1-B10中提到

的任何有同等作用的電子記錄或程序的憑證。

B2 Licences, authorizations, curity clearances and other formalities 許可，授權，安全許可和

其他正式手續

買方沒有義務為賣方訂立保險合同。但應賣方要求，買方必須提供給賣方辦理保險的必要

信息。 B4 Taking delivery 接收貨物

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

方必須在賣方按照A4規定交貨時受領貨物。 B5 Transfer of risks 風險轉移

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.

在需要辦理清關手續時，應賣方要求并由其承擔風險和費用，買方必須向賣方提供幫助以

使其獲得貨物進口所需的任何進口許可或其他官方授權。

B3 Contracts of carriage and insurance 運輸合同和保險合同 a) Contract of carriage 運輸合同

The buyer has no obligation to the ller to make a contract of carriage. 買方沒有義務為賣方訂

立運輸合同。 b) Contract of insurance 保險合同

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.

買方必須承擔按照A4規定交貨時起貨物滅失或損壞的一切風險。如買方未能按照B2規定

履行其義務，則買方應承擔由此導致的貨物滅失或損壞的一切風險。如買方未能按照B7規

定給予賣方通知，則買方必須從約定的交貨日期或交貨期限屆滿之日起，承擔貨物滅失或

損壞的一切風險，但以該項貨物已正式劃歸合同項下為限。

B6 Allocation of costs 費用劃分

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

貨物從指定目的地的運輸工具上卸載的費用，除非根據運輸合同應由賣方支付；如買方未

按照B2規定履行其義務或未按照B7規定給予賣方通知，所發生的一切額外費用，但以該

項貨物已正式劃歸合同項下為限。

B7 Notices to the ller 通知賣方

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.

一旦買方有權確定在約定的期限內受領貨物的具體時間和/或地點時，買方必須給予賣方充

分通知。 B8 Proof of delivery 交貨證明

The buyer must accept the proof of delivery provided as envisaged in A8. 買方必須接受賣方按

照A8規定所提供的交貨憑證。 B9 Inspection of goods 貨物檢驗

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.

買方沒有義務為賣方支付出口國和或進口國有關當局強制進行的任何裝運前強制檢驗的費

用。 B10 Assistance with information and related costs 信息協助及相關費用

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.

買方必須及時通知賣方以便其按照A10規定提供任何必要的安全信息。買方必須償付賣方

按照A10規定在買方獲得相關憑證和信息時給予協助所發生的費用。應賣方要求并由其承

擔風險和費用，在需要辦理清關手續時，買方必須給予賣方一切及時的協助，以幫助其取