U.S. Intensifies Customs Scrutiny on DDP Schemes: Impact on Importers and Customs Brokers

### What Happened
According to an article in Modern Retail, the Trump administration has stepped up customs enforcement to combat tariff evasion schemes using DDP (Delivered Duty Paid) terms. These schemes, promoted by consultants and marketplaces, allowed importers to shift tariff liability to foreign sellers but often concealed undervaluation or incorrect tariff classification. CBP has increased audits and documentation demands, creating uncertainty for cross-border e-commerce. No formal regulatory instrument has been published to date.

### Context
DDP is an Incoterm where the seller bears all costs and risks—including duties and taxes—up to delivery at the destination. Its use expanded amid rising tariffs under the Trump administration and the search for predictable costs. However, authorities found many importers using DDP to hide the true value of goods or evade restrictions. This practice is now the target of a new enforcement wave, similar to what happened with 'de minimis' and low-value imports.