DDP (Delivered Duty Paid)
Delivered Duty Paid puts the greatest obligation on the seller: goods are delivered to the named place, import-cleared, with duties and import taxes paid by the seller. For imports into Indonesia that means import duty, import VAT and Article 22 income tax on imports. The problem is that the import declaration (PIB) must be lodged by an importer with an NIB and customs access, so a foreign seller often cannot act as importer. Check this before agreeing DDP.
Related terms
- DAP (Delivered at Place)
Delivered at Place means the seller bears costs and risk until the goods arrive at the named destination, ready for unloading from the arriving vehicle.
- Import Duty
Import duty is the state levy on imported goods, calculated as the BTKI 2022 rate times the customs value.
- Import VAT (PPN Impor)
Import VAT is value added tax on imported taxable goods, collected by customs together with import duty.
- NIB as Importer Identification Number (API)
The NIB, Indonesia's business identification number, is issued through the OSS system and serves as a company's business identity.