DDP Shipping From China to Ireland
What DDP Actually Covers
Delivered Duty Paid is the Incoterm under which the seller's side carries the shipment all the way to the buyer's Irish address and absorbs everything in between. For a China-to-Ireland movement that normally means collection from the Chinese supplier, export clearance in China, international freight, the hub connection and the Irish Sea crossing, Irish customs clearance with Revenue, import VAT and any duty, and final delivery to the Irish door.
The appeal is obvious: the buyer receives one price and one point of contact, and does not need an IE EORI, an Irish VAT registration or any knowledge of AEP. For a first-time importer, or for a business testing a new product line, that removes the genuine barrier to entry.
DDP Compared With the Alternatives
| Incoterm | Who clears in Ireland | Who pays Irish VAT and duty | Buyer needs IE EORI? |
|---|---|---|---|
| EXW (Ex Works) | Buyer | Buyer | Yes |
| FOB (Free on Board) | Buyer | Buyer | Yes |
| DAP (Delivered at Place) | Buyer | Buyer | Yes |
| DDP (Delivered Duty Paid) | Seller's side | Seller's side | No |
The VAT Question That Decides Whether DDP Makes Sense
Irish import VAT is 23% on most goods. The critical question is not how much, but who pays it and whether they can recover it.
If the Irish buyer is registered for Irish VAT, it should normally use postponed accounting. The VAT is reported on the periodic VAT 3 return — at T1 or T2 and offset at PA1 — and the cash never leaves the business. The declaration must carry the correct statement: in AIS, code 1A05 at data element 2/3 with the narrative IEPOSTPONED; in AEP, code 1A01 in Box 44 with the same narrative. This is usually the better structure, and it sits naturally under DAP rather than DDP.
If the buyer is not Irish VAT-registered, postponed accounting is not available. VAT is then payable at import, and a non-registered payer has no straightforward recovery route. In that situation DDP is often the sensible structure — but the buyer must understand that the VAT is a real cost baked into the price, not a recoverable deposit.
Where DDP Goes Wrong
DDP is not a magic word. These are the failure modes that recur on the China-to-Ireland lane.
| Issue | Why it happens | What to do about it |
|---|---|---|
| Under-declared VAT | The VAT base omits transport from the EU point of entry to the Irish place of importation | Confirm the base includes customs value, duty and charges, plus that onward transport leg |
| Wrong commodity code | A category average is used instead of the ten-digit TARIC code | Classify to ten digits before quoting; the tenth digit is where EU measures live |
| ISPM 15 failure | Wood packaging is untreated or unmarked | Confirm treatment and marking at origin; it is far cheaper than a held container |
| VAT recovery assumed | A non-registered buyer assumes the 23% is recoverable | Establish Irish VAT registration status before choosing DDP over DAP |
| Crossing treated as guaranteed | The Irish Sea leg is quoted as fixed | Treat the crossing as a connection with a schedule, not a certainty |
DDP Cost Structure
A DDP quote for Ireland has to carry more line items than a DAP quote, because the seller's side is absorbing tax that would otherwise be the buyer's problem. Expect the structure below — and check that each component is visible rather than folded into a single number.
| Component | Notes |
|---|---|
| Collection and export clearance in China | Origin handling, export declaration, inland pickup |
| International freight | Sea or air, including the hub connection and the Irish Sea crossing for sea |
| Irish customs clearance | AEP or AIS declaration with an IE-prefixed EORI |
| Customs duty | EU Common Customs Tariff rate from the ten-digit TARIC code; EUR 150 relief may apply |
| Irish import VAT | 23% standard on the full taxable amount including the onward transport add-back |
| Final delivery | Domestic drayage and delivery to the Irish address |
Transit Planning Range Under DDP
Commercial planning range — not a guaranteed transit time. Actual transit varies with carrier schedule, hub connection, customs handling and seasonal conditions.
| Mode | Typical door-to-door planning range |
|---|---|
| Sea DDP | typically 33–45 days |
| Air DDP | typically 6–9 days |
| Express DDP | typically 3–6 days |
Choosing Between DDP and DAP for Ireland
Ask three questions. Is the Irish entity registered for Irish VAT? Does it hold an IE EORI? Does it want the VAT on its own return or in the supplier's price?
If the answers are yes, yes and on its own return, DAP with postponed accounting is usually the stronger structure — the buyer keeps control of the declaration, keeps the VAT on its own return and avoids paying a margin on tax. If the answers are no, no and in the supplier's price, DDP is the workable route, provided the landed price is understood as final rather than partly recoverable.
What to Confirm Before Booking DDP
Get these in writing before the cargo moves: the ten-digit TARIC code and the duty rate used, whether VAT is calculated on the full base including the onward transport leg, whether the price is truly all-in to the named Irish address, Irish VAT registration status of the receiving entity, and what happens if Revenue examines the consignment. A DDP quote that cannot answer those five questions is not a landed price.
Frequently Asked Questions
DDP (Delivered Duty Paid) normally covers collection in China, export clearance, international freight including the hub connection and Irish Sea crossing, Irish customs clearance through Revenue, import VAT and any duty, and final delivery to the Irish address. The buyer does not need an IE EORI or an Irish VAT registration.
No. Under DDP the seller's side acts as importer and handles clearance, so the buyer does not need an EU EORI with an IE prefix. Under DAP, FOB or EXW, the buyer is the importer and does need one, applied for through Revenue's ROS portal.
If the Irish buyer is registered for Irish VAT, it should normally use postponed accounting rather than DDP, reporting the VAT on its VAT 3 return so the cash never leaves the business. A non-registered buyer paying VAT at import has no straightforward recovery route, so under DDP the 23 percent is a real cost baked into the price.
Irish import VAT is 23 percent standard, assessed on the customs value plus duty and other charges at import plus transport from the EU point of entry to the Irish place of importation. Duty comes from the ten-digit TARIC code under the EU Common Customs Tariff, with indicative ranges such as roughly 0 to 6 percent for electronics and 8 to 12 percent for textiles. Consignments at or below EUR 150 may be relieved of duty.
Sea DDP is typically around 33 to 45 days door-to-door, air DDP typically around 6 to 9 days and express DDP typically around 3 to 6 days. These are commercial planning ranges rather than guaranteed transit times, and sea transit depends heavily on the hub connection and the Irish Sea crossing.