DDP 条件と関税支払義務に関する一考察
A Study on DDP terms and liability for customs duty
田口尚志（早稲田大学）
Naoshi Taguchi（Waseda University）
Abstract
The consideration of this paper is with the gaps between the Delivered Duty Paid (DDP) terms and Japanese customs act from the perspective of customs authorities. In addition, it highlights the challenges that customs authorities may encounter when dealing with DDP terms. The challenges may be met by incorrect import processes from non- resident foreign entities.
Further discussion is provided to explain some problematic issues related to the attorney for the custom procedure as defined by section 95 of the Japanese customs act.
The paper concludes that DDP terms may no longer be a good option for international commercial transactions from the customs-considerations point of view.