Delivered Duty Paid (DDP) Incoterm represents the highest responsibility for the seller. Obligations of the seller: the seller must deliver the goods to a named destination, unload and clear them for import. The seller has responsibility for all costs and risks linked to bringing the goods to the named destination. The seller must pay all duties, taxes and charges in the country of import. Obligations of the buyer: some taxes, such as VAT, can be excluded from the seller's obligations and transferred to the buyer. This variation to the Incoterm should be written into the sales contract. In practice: this Incoterm is not used if the seller is unable to arrange an import licence.