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LandedCost
Incoterms 2020 compared

EXW vs DDP: which Incoterm should you use?

EXW (Ex Works) versus DDP (Delivered Duty Paid) — who pays freight, where risk transfers, and what each choice does to your landed cost. Last reviewed 16 July 2026.

Quick answer

EXW and DDP are opposite extremes: EXW puts nearly every cost and risk on the buyer; DDP puts them all on the seller, right through to duty-paid delivery.

Main freight paid byEXW: Buyer · DDP: Seller
Import clearanceEXW: Buyer · DDP: Seller

EXW vs DDP at a glance

FactorEXWEx WorksDDPDelivered Duty Paid
GroupE — DepartureD — Arrival
Transport modeAny modeAny mode
Who pays main freightBuyerSeller
Insurance obligationNo obligation on either partyNo obligation on either party (seller carries risk to destination)
Risk transfersAt the seller's premises, once goods are placed at the buyer's disposal (not loaded)At the named place of destination, cleared for import and ready for unloading
Export clearanceBuyerSeller
Import clearanceBuyerSeller
Best forBuyers with their own forwarder who want maximum control from the factory gateLanded-price sales where the buyer wants zero customs work — seller pays duty and import VAT

Based on the Incoterms 2020 rules (ICC). Always confirm the exact obligations in your sales contract — as of 16 July 2026.

When to choose EXW

Choose EXW when you want full control and the lowest supplier price, and you have the forwarding capability to run the whole journey — origin transport, export and import clearance, freight and duty. It is the maximum-responsibility option for the buyer and rewards importers with strong logistics operations.

When to choose DDP

Choose DDP when you want a true landed price with zero customs work: the seller delivers to your door with duty and import VAT paid. It is attractive for simplicity, but the seller has to be able to act as importer of record in your country, and any duty and VAT they pay is priced back into your cost — usually with a margin you cannot see.

What it does to your landed cost

This pairing brackets the entire cost spectrum. EXW exposes every line — freight, insurance, duty, import VAT, clearance — for you to control and optimise. DDP hides them inside one number, and because the seller fronts duty and VAT, those charges are marked up and you lose the ability to reclaim import VAT cleanly. For VAT-registered importers especially, a delivered term where you are importer of record (like DAP) often lands cheaper. Run both through the calculator to see the true per-unit gap.

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EXW vs DDP — FAQ

Does DDP mean I never deal with customs?
For the buyer, largely yes — the seller clears import and pays duty and VAT. But the seller must be able to act as importer of record in your country, and if you are VAT-registered you may lose the clean route to reclaim import VAT, since it was paid in the seller's name.
Why do importers avoid EXW and DDP for regular trade?
Both push all responsibility to one side. EXW leaves the buyer filing export clearance abroad; DDP leaves the seller acting as importer and paying foreign duty and VAT. Terms like FCA, FOB or DAP split the obligations more practically.

Term definitions

Related comparisons

EXW vs DDP

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