01
Who is the importer?
The key question is not only who books the freight, but who declares the import, uses a valid EORI and meets tax obligations. A German delivery address alone does not automatically make the recipient the importer.
02
Customs duties and import VAT
In a correctly implemented DDP shipment, the seller bears the agreed import costs. Actual processing must nevertheless comply with customs, VAT and representation rules.
03
When DAP may be clearer
Under DAP, the seller bears transport to the destination, while the buyer handles import clearance and duties. This is often more transparent for established German importers.