DDP Shipping From China to Sweden
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 Swedish address and absorbs everything in between. For a China-to-Sweden movement that normally means collection from the Chinese supplier, export clearance in China, international freight, Swedish customs clearance with Tullverket, import VAT and any duty, and final delivery to the Swedish door.
The appeal is obvious: one price, one point of contact, and no need for the buyer to hold a Swedish VAT registration or to understand TDS. For a first-time importer or a business testing a new product line, that removes a genuine barrier.
DDP Compared With the Alternatives
| Incoterm | Who clears in Sweden | Who accounts for MOMS and duty | Buyer needs SE 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 Registration Question That Decides Everything
Sweden splits import VAT between two authorities, and that split determines whether DDP is the right structure or the wrong one.
If the Swedish buyer is registered for Swedish VAT, it reports import MOMS to Skatteverket on its periodic VAT return rather than paying it at the border. The cash never leaves the business, and the amount is compiled from Tullverket's VAT Reporting online service, the customs invoice or the import declarations — with the customs invoice date of issue setting the reporting period. This sits naturally under DAP, not DDP, because the buyer wants the import on its own return.
If the buyer is not registered for Swedish VAT, MOMS is paid to Tullverket at clearance and there is no straightforward recovery route. In that situation DDP is usually the sensible structure — but the buyer must understand that the 25% is a real cost baked into the price, not a recoverable deposit.
There is a third consideration for non-EU businesses. Swedish VAT registration for a non-EU or non-EEA entity generally requires appointing a fiscal representative (skatteombud) established in Sweden, who carries joint and several liability. That is a structural commitment, not a formality, and it is worth confirming the current position with Skatteverket before committing to a DAP structure that depends on it.
Where DDP Goes Wrong
| Issue | Why it happens | What to do about it |
|---|---|---|
| VAT paid to the wrong authority | Assuming every importer pays Tullverket at the border | Confirm Swedish VAT registration first: registered means Skatteverket, unregistered means Tullverket |
| Under-declared VAT | The base omits shipping and insurance to the EU place of destination | Tullverket does not supply that figure — compute and substantiate it yourself |
| Wrong commodity code | A category average used instead of the ten-digit Tulltaxan code | Classify to ten digits before quoting; check for national supplementary codes |
| ISPM 15 failure | Wood packaging untreated or unmarked | Confirm treatment and marking at origin; far cheaper than a held container |
| VAT recovery assumed | An unregistered buyer assumes the 25% is recoverable | Establish registration status before choosing DDP over DAP |
| Wrong period reported | Customs invoice date of issue not aligned to the VAT calendar | Reconcile customs invoices to VAT periods as a routine task |
DDP Cost Structure
A DDP quote for Sweden carries more line items than a DAP quote, because the seller's side is absorbing tax that would otherwise be the buyer's own VAT return entry. 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 any hub connection and feeder leg |
| Swedish customs clearance | TDS declaration with an SE-prefixed EORI and a ten-digit Tulltaxan code |
| Customs duty | EU Common Customs Tariff rate from the commodity code; Tullverket indicates 0–20% depending on the goods |
| Swedish import VAT | 25% standard, on the customs value plus non-VAT charges plus shipping and insurance to the EU destination |
| Final delivery | Inland rail or road leg to the Swedish address |
Transit Planning Range Under DDP
Commercial planning range — not a guaranteed transit time. Actual transit varies with carrier schedule, routing, customs handling, inland mode and seasonal conditions.
| Mode | Typical door-to-door planning range |
|---|---|
| Sea DDP | typically 38–48 days |
| Air DDP | typically 6–10 days |
| Express DDP | typically 3–6 days |
Choosing Between DDP and DAP for Sweden
Ask three questions. Is the Swedish entity registered for Swedish VAT? Does it hold an SE EORI? Does it want the import VAT on its own return or in the supplier's price?
If the answers are yes, yes and on its own return, DAP is usually the stronger structure — the buyer keeps control of the declaration, keeps the MOMS on its own Skatteverket 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 Tulltaxan code and the duty rate used, whether MOMS is calculated on the full base including shipping and insurance to the EU destination, whether the price is truly all-in to the named Swedish address, the Swedish VAT registration status of the receiving entity, and what happens if Tullverket 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, Swedish customs clearance through Tullverket via TDS, import VAT and any duty, and final delivery to the Swedish address. The buyer does not need an SE EORI or a Swedish 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 SE prefix. Under DAP, FOB or EXW the buyer is the importer and does need one.
It depends on registration. Tullverket states that businesses registered for VAT report import VAT to Skatteverket on the periodic VAT return, while businesses not registered for VAT pay Tullverket at clearance. For a registered importer that normally makes DAP with VAT on the return a better structure than DDP.
A business registered for Swedish VAT should normally use its own return rather than DDP, reporting the import VAT to Skatteverket so the cash never leaves the business. An unregistered buyer paying Tullverket at the border has no straightforward recovery route, so under DDP the 25 percent is a real cost in the price.
Sea DDP is typically around 38 to 48 days door-to-door, air DDP typically around 6 to 10 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 whether the service calls directly at Gothenburg or feeds via a continental hub.