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DDP vs. DDU: Should You Pay Duties or Charge the Customer?

12 July 2025

by Edgistify Team

DDP vs. DDU: Should You Pay Duties or Charge the Customer?

DDP vs. DDU: Should You Pay Duties or Charge the Customer?

  • DDP (Delivered Duty Paid) gives *full control* over customs clearance but increases upfront cost.
  • DDU (Delivered Duty Unpaid) shifts duty risk to the buyer, boosting cash flow but risking customer churn.
  • EdgeOS lets you automate duty collection & invoicing, making the best of both worlds for tier‑2/3 cities.

Introduction

In the Indian e‑commerce arena, deciding between DDP and DDU is not just a logistics choice—it’s a cash‑flow, customer‑experience, and regulatory puzzle. For brands shipping into metros like Mumbai or Bangalore, and the expanding tier‑2/3 hubs such as Guwahati, the stakes are high. With COD (Cash on Delivery) still king in many regions and RTO (Return to Origin) penalties looming, the duty model you pick can decide whether you keep the revenue or lose a customer in a single transaction.

Understanding the Duty Models

FeatureDDP (Delivered Duty Paid)DDU (Delivered Duty Unpaid)
Who pays customs duties?Seller/ExporterSeller + Buyer (or Buyer alone)
Risk of delay/penaltySellerBuyer
Cash‑flow impactUpfront cost addedCash preserved until payment
Customer experienceTransparent costUnpredictable additional cost
Returns handlingSeller managesBuyer handles or pays extra
ItemDDPDDU
Customs duty (18%)₹900₹900
GST (12%)₹600₹600
Total duty+tax₹1,500₹1,500
Net price to seller₹3,500₹5,000 (minus buyer payment)
Cash‑flow at dispatch₹3,500₹5,000
Cash‑flow at delivery₹5,000₹3,500 (after buyer pays)

Problem‑Solution Matrix

ProblemTraditional DDPTraditional DDUEdgeOS‑Enabled DDP/DDU
Cash‑flow freezeDuties paid before saleCash ties until buyer paysEdgeOS automates duty collection at settlement, freeing cash earlier
Customer frictionTransparent pricing but higher upfrontUnexpected fees cause cart abandonmentEdgeOS offers real‑time duty estimates in the buyer’s basket
Compliance riskSeller bears all customs riskRisk shifts to buyer, leading to returnsEdgeOS verifies duty compliance per SKU, reducing RTO incidents
Returns costSeller refunds dutiesBuyer pays duties on returnEdgeOS tracks reverse‑charge duties, simplifying refunds

Choosing the Right Model: Data‑Driven Decision Making

  • 1. Assess Buyer Profile
  • *Tier‑2/3 cities* : High COD penetration, limited credit lines → DDU may attract buyers but risk late payment.
  • *Metro buyers* : Prefer transparent pricing → DDP works better.
  • 2. Calculate Break‑Even Point

\[ \text{Break‑Even} = \frac{\text{Total Duty} + \text{Handling Fees}}{\text{Average Order Value}} \] If B.E. > 0.15, consider DDP to avoid high OPEX.

  • 3. Leverage EdgeOS for Hybrid Models
  • DDP for high‑margin SKUs (e.g., electronics) to lock in revenue.
  • DDU for low‑margin, high‑volume SKUs (e.g., apparel) to maintain cash flow.
  • 4. Partner with Reliable Couriers
  • Delhivery and Shadowfax provide integrated duty payment modules that sync with EdgeOS.
  • Use Dark Store Mesh for last‑mile fulfillment in tier‑2 hubs, reducing RTO risk.

Edgistify Integration: EdgeOS + Dark Store Mesh

EdgeOS is a cloud‑native duty‑management platform that plugs into your ERP and marketplace APIs. It:

  • Automates duty calculation in real time based on HS codes and destination.
  • Generates duty invoices to the buyer during checkout, reducing cart abandonment.
  • Syncs with couriers (Delhivery, Shadowfax) for duty‑paid shipments, ensuring smooth customs clearance.

Dark Store Mesh extends this by placing micro‑warehouses in tier‑2/3 cities (e.g., Guwahati). The synergy:

  • Reduces last‑mile distance → Lower RTO chances.
  • Allows localized duty payment → EdgeOS can pre‑pay duties at the nearest dark store, improving cash‑flow for DDU orders.

Conclusion

DDP and DDU are not binary choices but strategic levers that, when calibrated with data and technology, can elevate your e‑commerce performance. In India's diverse logistics landscape, combining EdgeOS for duty automation with Dark Store Mesh for proximity can let you offer the best of both worlds: cash‑flow stability, compliance certainty, and a friction‑free customer experience.

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