A decision guide for French businesses reviewing a 1688 DDP quote: identify the importer and VAT-liable party, verify customs-entry data, and decide whether the document pack supports French import VAT treatment.
When a French business receives a “DDP France” quote from a 1688 supplier, the total price is only the first question. The more important questions are: who will appear as the importer, whose French VAT number will be used, and which import records will be delivered after clearance? This guide helps a business answer those questions before paying. For product sourcing, EORI basics and general compliance, read the 1688 office-supplies guide for France. For supplier comparison and assisted purchasing, see the China purchasing-agent cost guide.
Policy check: 17 October 2026. The customs and VAT points below are based on official French guidance available on that date. They are an operational checklist, not tax or legal advice.
DDP allocates delivery obligations; it does not prove your VAT position
“DDP” can describe who promises to arrange transport, import clearance, duties and delivery. It does not, by itself, tell the buyer what was entered on the French customs declaration. A quotation, a supplier invoice marked “tax included”, or a carrier message is not a substitute for the import-entry data.
Before treating a quote as fully landed, pass three gates:
- Importer gate: Which legal entity will be named as the importer on the customs declaration, and which EORI number will support it?
- VAT gate: Which party is liable for import VAT, and which French VAT identification number will be entered?
- Evidence gate: Which customs, transport and tax records will the buyer receive after clearance, and when?
French Customs explains that the importer and the person liable for import VAT are related but legally distinct concepts. Its operator FAQ also notes that under a genuine DDP arrangement the seller assumes responsibility for importation. The practical conclusion is simple: do not infer the customs party from the three letters “DDP”; ask for the actual declaration plan.
Official references: French Customs — operator FAQ and French Customs — EORI number.
Information to request before paying the 1688 quote
Ask the supplier, agent or freight forwarder to confirm these points in writing:
| Item | What the answer should identify | Why it matters |
|---|---|---|
| Contracting seller | Legal name and address | Must match the commercial invoice |
| French buyer | Legal name, billing address and delivery address | Prevents an employee or warehouse from being mistaken for the importer |
| Incoterm | “DDP” plus the named place and Incoterms version | “DDP France” alone is incomplete |
| Importer | Legal entity and EORI number planned for the declaration | Shows who is acting at import |
| Customs representative | Broker/carrier name and direct or indirect representation | Shows who files the entry |
| VAT party | Person liable and French VAT number planned for the declaration | Drives French import-VAT records |
| Goods | Accurate description, quantity, composition/use, HS proposal and origin | Supports valuation and classification |
| Value | Goods price, discounts, freight, insurance and other additions | Supports the import tax base |
| Charges | Who pays duty, import VAT, brokerage and disbursement fees | Prevents “DDP” surcharges after dispatch |
| Evidence | Exact files or data the buyer will receive after release | Makes accounting reconciliation possible |
If the answer is “our logistics partner handles everything”, ask the partner’s legal name and request a sample redacted document pack. A promise without named parties or records does not pass the evidence gate.
Three common DDP structures
1. Seller-led DDP with the seller responsible for importation
The overseas seller or its appointed structure handles the French import. The French customer may receive a domestic-looking invoice and delivery, but should not assume that import VAT is deductible from that invoice alone. Ask who is shown as importer and VAT-liable party, then give the document pack to the company’s accountant or tax adviser before booking VAT recovery.
2. “DDP-like” shipping with the French buyer named as importer
The logistics price may be marketed as all-inclusive, while the French buyer’s identity, EORI and VAT number are used on the declaration. In that case, the buyer needs the declaration data and must reconcile the import with its French VAT reporting. Confirm this arrangement before dispatch; do not let a forwarder insert company identifiers without internal approval.
3. Importer and VAT number cannot be identified
Pause payment or shipment. An unexplained low all-in price is not a substitute for a compliant import structure. Ask for a revised written plan, choose another transport arrangement, or obtain advice from a French customs/tax professional.
The five-part evidence pack to request after clearance
1. Commercial invoice
It should show the seller and buyer, invoice number/date, goods, quantities, unit and total prices, currency, Incoterm and named place. It should not describe unrelated products or use a reduced value merely to lower taxes.
2. Packing list
Match cartons, weights, quantities and product references against the purchase order and commercial invoice.
3. Transport charge record
Keep the freight quote or invoice and any insurance or handling breakdown. French Customs explains that the import-VAT base can include customs value, duties and incidental costs to the first destination.
Official reference: French Customs — import VAT essentials.
4. Customs declaration identifiers and data
Ask for the declaration reference/MRN or the relevant data extract, the importer and representative identifiers, commodity code, customs value, origin, duty, import-VAT base and French VAT number used. A screenshot with no declaration reference is weak evidence.
5. Carrier/broker tax statement and accounting reconciliation
Keep any duty, VAT, brokerage and disbursement statement. The accounting team should reconcile these figures with the declaration and, where applicable, the French import-VAT data available to the business.
French import VAT: what the buyer must verify
Since 1 January 2022, import-VAT self-accounting is mandatory and automatic for businesses and organisations identified for VAT in France. French Customs states that the French VAT number must be entered on the customs declaration; declaration data pre-fills the relevant CA3 return fields, while the business remains responsible for checking and completing the return. The detailed import data can be reviewed through the ATVAI data service.
This means a French company named in the import process should verify, at minimum:
- the French VAT number on the declaration is correct;
- the importer and VAT-liable party match the agreed structure;
- customs value, freight, duty and import-VAT base reconcile to the commercial records;
- the declaration is visible in the expected reporting period;
- corrections or late declarations are sent to the accountant promptly.
Official references: French Customs — automatic import-VAT self-accounting and French Customs — import VAT essentials.
A simple go / clarify / stop decision table
| Result | Conditions | Action |
|---|---|---|
| Go | Importer, EORI, VAT party, declaration plan and post-clearance records are all named | Keep the written confirmation and proceed through your approval process |
| Clarify | One element is missing, but the supplier or broker can provide it before payment/dispatch | Request the missing answer and update the quote |
| Stop | Importer is “unknown”, third-party identifiers are unexplained, value will be understated, or no declaration evidence will be supplied | Do not rely on the DDP label; change the structure or provider |
Copy-and-send message to the supplier or forwarder
Before we approve this DDP shipment to France, please confirm in writing: (1) the legal entity that will be named as importer; (2) its EORI number; (3) the person liable for import VAT and the French VAT number entered on the declaration; (4) the customs representative; (5) the Incoterm version and named place; (6) whether duty, import VAT, brokerage and disbursement fees are included; and (7) the declaration reference/data, commercial invoice, packing list and tax statement we will receive after clearance. Please do not use our EORI or VAT number without our written approval.
What YDA Express can and cannot do
YDA Express can help organise China-side purchasing records, warehouse receipts, product descriptions, packing data and transport documents, and can coordinate questions with the selected logistics provider. YDA Express does not automatically become the importer of record, does not decide a French company’s right to deduct VAT, and cannot guarantee customs acceptance. Importer appointments, tax treatment and regulated-product obligations should be confirmed with the appropriate broker, accountant or competent authority.
Final checklist before payment
- Seller and French buyer legal details match the contract and invoice.
- DDP includes a named place and an agreed Incoterms version.
- Importer and EORI are identified.
- VAT-liable party and French VAT number are identified.
- Customs representative and representation type are identified.
- Goods, origin, value, freight and HS proposal are supportable.
- Duty, VAT, brokerage and disbursement costs are allocated in writing.
- Post-clearance declaration data and supporting records are promised.
- The accountant has approved the intended VAT evidence path.
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