DDP (Delivered Duty Paid) means the seller is responsible for import duties and taxes — the buyer receives the package without additional charges. DDU (Delivered Duty Unpaid) means the buyer pays duties and taxes on delivery.
For Amazon international FBA, Amazon typically handles import duties and taxes as part of the FBA program for inventory shipped to international FCs. The seller ships to the FC and Amazon manages the import compliance.
For direct-to-consumer international orders, DDU is simpler for the seller but creates a poor customer experience — buyers get unexpected charges at delivery, leading to high return rates in some countries.
Markets like the UK and EU now collect VAT at the point of sale for all imported goods, which effectively requires a DDP-equivalent approach. Sellers shipping to these markets should register for local VAT or use an IOSS intermediary.