DDP
IncotermsDelivered Duty Paid
The seller delivers the goods to the named destination with import clearance, duty and tax already paid.
In practice
Maximum obligation for the seller. Often impractical because the seller may not be able to act as importer of record or recover local GST/VAT. Many sellers offer DDP but actually mean DAP plus duty billed back.
Seen in the wild
DDP Sydney. Seller's forwarder acts as importer via a customs broker.
Watch out
DDP GST is not recoverable by a foreign seller in most countries. Quote DAP with duties for buyer's account unless you have a local entity.