国际贸易术语解通则2010之DDP(中英对照版).doc

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?where?more?than?one?mode?of?transport?is?employed.?“Delivered?Duty?Paid”?means?that?the?seller?delivers?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?bears?all?the?costs?and?risks?involved?in?bringing?the?goods?to?the?place?of?destination?and?has?an?obligation?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?represents?the?maximum?obligation?for?the?seller.?The?parties?are?well?advised?to?specify?as?clearly?as?possible?the?point?within?the?agreed?place?of?destination,?as?the?costs?and?risks?to?that?point?are?for?the?account?of?the?seller.?The?seller?is?advised?to?procure?contracts?of?carriage?that?match?this?choice?precisely.?If?the?seller?incurs?costs?under?its?contract?of?carriage?related?to?unloading?at?the?place?of? destination,?the?seller?is?not?entitled?to?recover?such?costs?from?the?buyer?unless?otherwise?agreed?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