While "Ex Works'' denotes the seller's minimum obligation, "DDP - Deliver Duty Paid" signifies the seller's maximum obligation when followed by words indicating the buyer's location. Regardless of the mode of transportation, “Delivery Duty Paid” may be used.A party may wish that the seller clear the goods for import but exclude some of the costs upon importation - such as value added tax (GST) and other similar taxes - by adding language to this effect (e.g., "exclusive of GST and taxes'').

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