"Double clearance and tax inclusion" (often referred to as "DDP shipping") is a one-stop customs clearance and tax payment service for cross-border sellers. It is a logistics solution in which the service provider assumes full responsibility for customs clearance at both the point of export and the point of import, while also covering major taxes and fees in the destination country. The concept combines "double clearance"-referring to export clearance and import clearance at the destination-with "tax inclusion," which covers destination import duties, value-added tax (VAT), and other related levies.
In terms of international trade terminology, the "double clearance and tax inclusion" door-to-door model corresponds to DDP (Delivered Duty Paid). Under DDP, the seller bears all risks and costs associated with transporting goods to the designated destination, including import clearance and the payment of all taxes and fees. The primary difference between DDP and DDU (Delivered Duty Unpaid) is that, under DDP, taxes are prepaid by the shipper and the recipient pays nothing, whereas under DDU, the recipient is responsible for paying the taxes. As a practical example of this model, the United States Postal Service (USPS) announced the launch of a cross-border parcel duty-prepayment service called "USPS Delivered Duty Paid (DDP)" in February 2026; this service applies to parcels shipped to Canada, Germany, and the United Kingdom.
