For 2026 US DDP delivery, the seller must treat customs as an operational responsibility, not a checkout promise. DDP generally places import clearance, duties, and delivery costs with the seller. The seller should appoint an importer of record and confirm authority before cargo leaves the overseas warehouse. A US customs broker can review the entry, but the seller remains responsible for accurate data. That distinction matters.
Each shipment needs a consistent commercial invoice, packing list, transport document, and product description. Use the correct HTSUS classification, declared value, country of origin, and buyer information. Do not copy an old code without checking the current tariff schedule. Duty rates, additional measures, and filing rules can change. Import taxes are not the same as state sales tax. A tax review should cover economic nexus, warehouse location, marketplace rules, and the final delivery state. Keep entry summaries and payment records for the required retention period.
At the warehouse, match cartons to invoice lines before dispatch. Check weights, quantities, labels, and delivery addresses. Small errors create expensive delays. A compliance file should record product eligibility, applicable licenses, and broker instructions. “Duties included” can still fail if the importer number is missing or valuation is unclear. That is the uncomfortable part. DDP planning is never perfectly static; quarterly reviews are wiser than trusting one setup all year.