Does DDP mean I never pay customs duties as the buyer?

No. DDP means the seller agreed to pay duties as a matter of contract. If the entry names you as importer of record, U.S. Customs can still hold you liable for any unpaid or underpaid duties.

Can Customs come after me for duties the seller failed to pay?

Yes, if you are the importer of record. Customs collects from the party named on the entry, and it can assess underpaid duties plus interest and penalties for years after the goods arrived.

Why can't a foreign seller just be the importer of record?

A U.S. importer of record generally must be a U.S. company, resident, U.S. subsidiary, or a licensed customs broker. Foreign sellers often work around this by naming the buyer, which quietly shifts duty liability back to the buyer.

How do I protect my business on DDP terms?

Confirm who is listed as importer of record, vet the seller’s compliance and financial stability, and require contractual indemnification for unpaid duties and penalties — plus the right to review the entries filed in your name. Unpaid duties on a DDP shipment can resurface as a six-figure problem years after delivery. Reidel Law Firm helps U.S. importers structure supplier terms and review entries so duty liability lands where it belongs, on flat-fee terms with direct attorney access. Get an import compliance memo.

Unpaid Tariffs on DDP Imports: Who Is Liable

When tariffs go unpaid on a Delivered Duty Paid (DDP) shipment, the U.S. buyer can still be liable — even though DDP is the Incoterm that puts customs duties on the seller. DDP shifts the contractual responsibility for duties to the seller, but it does not erase the U.S. importer’s legal exposure to Customs. If a foreign seller underpays or never pays the duty, Customs can pursue whoever the entry actually names as importer of re