DDP means delivery after duty paid. It is commonly understood that the exporter has prepaid taxes (including customs duties and VAT) at the port of departure; DDU means duty unpaid delivery, which can be understood as the duty paid by the importer at the port of destination. During FBA head-on transportation, if the seller does not have its own company or bank account abroad to pay taxes in time, it needs to make duty paid delivery under DDP terms through the logistics company.