Delivery Duty Paid (DDP) is an Incoterm used to describe who is responsible for the import VAT on a shipment. DDP makes you – the supplier – the importer of record.
As the importer of record, you pay for all the import duties, VAT and customs fees involved in getting a shipment to your customer.
If you’re registered for VAT, you can reclaim the import VAT on your VAT return.