Mister Joko di Indonesia mengimpor satu kontainer baja dari Mr Lee yang berada di China. Mr Joko dan Mr Lee berdua sepakat bahwa biaya pengiriman sebanyak satu kontainer baja dari China ke Indonesia sepenuhnya akan ditanggung oleh Mr Lee selaku penjual. Selain menanggung biaya kirim barang, Mr Lee juga dibebankan untuk pembayaran bea ekspor impor, biaya asuransi, dan biaya-biaya tak terduga lainnya yang timbul selama proses pengiriman sampai ke pelabuhan ataupun tempat yang disepakati, misalkan saja seperti biaya penyimpanan barang, atau biaya lainnya untuk mempermudah proses masuknya barang sampai ke tempat tujuan.
Setelah sampai di tempat tujuan, kemudian resiko berpindah dari Mr Lee ke Mr Joko. Artinya disini, setelah barang sampai ke tempat penerimaan barang yang disepakati, beban dan tanggung jawab Mr Lee untuk proses pengiriman sudah selesai, dan tanggung jawab kini beralih ke Mr Joko. Namun bagaimana jika ternyata barang yang dikirimkan itu isinya atau jenisnya tidak sesuai, karena hilang ataupun terjadi kerusakan. Maka dalam hal ini pembeli harus mengasuransikan barang yang dikirimkannya, dan harus membayar ganti rugi untuk setiap kerusakan barang yang terjadi.
Nah, mekanisme ekspor impor di atas di sebut dengan Delivered Duty Paid, yaitu perjanjian dalam pengiriman barang di mana pengurusan prosedur impor, resiko pengiriman serta biaya kirim dan yang timbul selama proses impor, sepenuhnya ditanggung oleh penjual, dan dikatakan ini adalah resiko maksimum penjual. Sementara pembeli hanya terima bersih sampai barang tiba di tempatnya, dan ini disebut resiko minimum pembeli. Transfer resiko itu terjadi setelah barang sampai di lokasi pembeli.
Maka dapat dirangkum tanggung jawab penjual untuk mekanisme Delivered Duty Paid adalah:
- Pengadaan dan pengemasan barang
- Menyusun kontrak penjualan
- Mengurus perizinan ekspor - impor
- Membayar seluruh biaya pengiriman barang sampai ke tujuan
- Bertanggung jawab atas kehilangan atau kerusakan barang selama pengiriman
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