Shipping Reseller and Carrier Account DDP Addendum
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1. Purpose and scope
1.1 This Addendum governs the use of Tanqory-provided shipping arrangements for Shipments made on Delivered Duty Paid terms.
1.2 It forms part of the Merchant DDP Responsibility Terms (the "DDP Terms") and of the Merchant Agreement. Terms defined in the DDP Terms have the same meaning here.
1.3 It applies in addition to, and does not replace, the terms governing the Tanqory shipping wallet and label purchasing generally.
2. The two arrangements
2.1 Tanqory Shipping Arrangement. The Merchant funds a shipping balance held with Tanqory, and Tanqory purchases carriage from a Carrier on a carrier account held in Tanqory's name, applying the cost against that balance. The contract of carriage is between Tanqory and the Carrier. The Merchant is not a party to it.
2.2 Merchant Carrier Arrangement. The Merchant holds its own account with a Carrier and the contract of carriage is between the Merchant and the Carrier. Tanqory transmits shipment instructions on the Merchant's behalf using credentials the Merchant supplies. Tanqory is not a party to the contract of carriage.
2.3 These are different arrangements and are not merged by this Addendum. The fact that a Merchant uses the Tanqory Shipping Arrangement for some Shipments does not make Tanqory a party to any Merchant Carrier Arrangement, and the reverse is equally true.
3. Which arrangement may be used for a DDP Shipment
3.1 A DDP Shipment may be made under the Tanqory Shipping Arrangement only where all of the following are satisfied:
(a) the Carrier and service permit a party other than the account holder to be identified as responsible for Import Charges on a per-shipment basis; (b) the Carrier has confirmed in writing that it will bill Import Charges for that Shipment to the Merchant and not to Tanqory; (c) counsel has determined, for the covered regime, that the arrangement does not cause Tanqory to be treated as Importer of Record, declarant, customs broker, customs agent or duty payer; and (d) Tanqory has enabled the arrangement for that Carrier, service and regime.
3.2 Where any condition in clause 3.1 is not satisfied, a DDP Shipment may be made only under a Merchant Carrier Arrangement.
3.3 Current position. As at the effective date of this Addendum, the conditions in clause 3.1 are not satisfied for any Carrier, and accordingly every DDP Shipment requires a Merchant Carrier Arrangement.
4. Tanqory's position where its carrier account is used
4.1 Where a Shipment is made under the Tanqory Shipping Arrangement, Tanqory contracts for carriage as principal with the Carrier and as a service provider to the Merchant.
4.2 Tanqory contracts for carriage only. Tanqory's role is limited to procuring transport and transmitting the instructions the Merchant has given. In doing so Tanqory does not, and does not intend to:
(a) become the Importer of Record for any Shipment; (b) become the declarant, or make or authorise any customs declaration on its own behalf; (c) act as a customs broker, customs agent or representative, whether direct or indirect; (d) assume, guarantee, advance or discharge any Import Charge; (e) become the owner, seller or consignor of the goods; or (f) become a party to the sale between the Merchant and the customer.
4.3 The Merchant shall not represent, and shall procure that no Carrier, broker or other person represents, that Tanqory occupies any role listed in clause 4.2.
4.4 The Merchant shall not name Tanqory, or permit Tanqory to be named, as importer, consignor of record, declarant, duty payer or account to be billed for Import Charges on any customs declaration, commercial invoice or transport document.
4.5 If Tanqory is so named, or if a Carrier bills Tanqory for an Import Charge on a DDP Shipment, the Merchant shall reimburse Tanqory in full under clause 4.3 of the DDP Terms and shall take all steps necessary to correct the record.
4.6 The use of a Tanqory carrier account is not a transfer of customs responsibility. No inference is to be drawn, from the identity of the account holder, the payer of freight, or the party named on a transport document, that Tanqory has assumed any obligation in respect of Import Charges or customs compliance.
5. Determinations required before the Tanqory Shipping Arrangement may be used for DDP
5.1 For each covered regime and each Carrier, counsel shall determine:
| # | Question | Consequence if the answer is adverse |
|---|---|---|
| A-1 | Does Tanqory holding the carrier account cause Tanqory to be treated as Importer of Record? | The arrangement cannot be used for DDP in that regime |
| A-2 | Does it cause Tanqory to be, or to be treated as, the declarant? | The arrangement cannot be used |
| A-3 | Does Tanqory's activity constitute customs business requiring a broker licence or equivalent authorisation? | The arrangement cannot be used, and the wider Platform activity must be reviewed |
| A-4 | Does the Carrier's tariff or terms of carriage make the account holder liable for Import Charges irrespective of any per-shipment instruction? | The arrangement cannot be used unless the Carrier varies its terms in writing |
| A-5 | Can the Carrier in fact bill a party other than the account holder, per shipment, and evidence that it has done so? | The arrangement cannot be used |
| A-6 | Does the arrangement create joint or several liability for Import Charges in the regime? | Requires express carrier and merchant indemnities before use |
| A-7 | Does paying freight from a Tanqory-held balance affect the customs valuation of the goods? | Requires a valuation instruction to merchants |
| A-8 | Does the arrangement affect who may claim repayment, remission or drawback? | Requires disclosure to merchants |
| A-9 | Does it create any registration, reporting or record-keeping obligation for Tanqory in the regime? | Requires an operational programme before use |
| A-10 | Does it affect Tanqory's position under applicable sanctions or export control law? | Requires screening controls before use |
5.2 The arrangement shall not be enabled for DDP in any regime until every question in clause 5.1 has been answered and recorded. An unanswered question is treated as adverse.
5.3 The determinations shall be recorded in the DDP Jurisdiction Schedule at matter J-j and reviewed on the interval set there.
6. If the determination is favourable
6.1 Where counsel determines that the Tanqory Shipping Arrangement may be used for DDP in a regime, the following apply in addition to the DDP Terms.
6.2 Tanqory will transmit, for each such Shipment, an instruction identifying the Merchant as the party responsible for Import Charges, using the mechanism the Carrier provides.
6.3 The Merchant shall hold and maintain any account, registration or authorisation with the Carrier that the mechanism requires, and shall keep it in good standing. Failure to do so is a ground for suspension under Section 8.
6.4 The Merchant authorises Tanqory to disclose the Merchant's identity, address, registration numbers and account references to the Carrier, to any customs broker engaged by the Carrier, and to any Customs Authority, to the extent necessary to give effect to that instruction.
6.5 Tanqory does not warrant that the Carrier will act on the instruction. Row S-6 of the DDP Liability and Responsibility Schedule applies where it does not.
6.6 Where Tanqory is nevertheless billed, clause 4.5 applies, and Tanqory may in addition suspend the arrangement for that Merchant immediately.
7. If the determination is adverse
7.1 Where counsel determines that the Tanqory Shipping Arrangement may not be used for DDP in a regime, DDP Shipments into that regime require a Merchant Carrier Arrangement.
7.2 In that case:
(a) the contract of carriage is between the Merchant and the Carrier, and the Carrier's terms apply to the Merchant directly; (b) Tanqory transmits instructions using credentials the Merchant supplies, as the Merchant's messaging conduit only; (c) the Merchant is responsible for the Carrier's charges, including Import Charges billed by the Carrier; (d) Tanqory does not fund, guarantee or intermediate any payment to the Carrier; and (e) any Tanqory shipping balance is not used, and no Tanqory carrier account is engaged.
7.3 The Merchant shall keep its Carrier credentials current and shall notify Tanqory immediately if they are suspended, revoked or changed.
7.4 Tanqory does not verify the Merchant's Carrier arrangement, its terms, or the Merchant's standing with the Carrier.
8. Suspension
8.1 Tanqory may suspend the use of the Tanqory Shipping Arrangement for DDP, for a Merchant, a Carrier, a service or a regime, immediately on notice, where:
(a) a determination under Section 5 is adverse, is withdrawn, or becomes doubtful; (b) a Carrier changes its terms, tariff or capability; (c) Tanqory is billed for an Import Charge on a DDP Shipment; (d) Tanqory is named in any capacity listed in clause 4.2; (e) a Customs Authority or regulator raises an enquiry concerning Tanqory's role; or (f) the law of a covered regime changes.
8.2 Suspension under this Section is not a breach by Tanqory and gives rise to no liability. Affected Shipments revert to DAP unless a Merchant Carrier Arrangement is available.
9. Indemnity and liability
9.1 The Merchant shall indemnify Tanqory on the terms of Section 23 of the DDP Terms in respect of any matter arising under this Addendum, including in particular any claim, assessment, penalty or proceeding in which Tanqory is named or treated as Importer of Record, declarant, customs broker, customs agent or duty payer by reason of the use of a Tanqory carrier account.
9.2 Tanqory's liability under this Addendum is limited as set out in Section 24 of the DDP Terms.
9.3 The Merchant acknowledges that a determination by a Customs Authority or regulator as to Tanqory's status is not something Tanqory controls, and that the indemnity in clause 9.1 is a material part of the basis on which the Tanqory Shipping Arrangement is offered at all.
10. Review
10.1 This Addendum and the determinations under Section 5 shall be reviewed on the interval set in the DDP Jurisdiction Schedule, and on any of the events in clause 8.1.
10.2 Tanqory shall maintain a record of the determinations, the Carrier evidence relied on, and the date of each review.
11. General
11.1 This Addendum is governed by the laws of Singapore, and disputes are resolved by arbitration in Singapore under the SIAC Rules.
11.2 If any provision is held invalid or unenforceable it is severed and the remainder continues in effect.
11.3 The English version prevails over any translation.
Appendix A: Verified carrier position as at 2026-09-05
Recorded so counsel is not asked to advise on a hypothetical. Source: the Tanqory carrier capability register.
| Carrier | Can a party other than the account holder be named duty payer, per shipment? | Evidence grade |
|---|---|---|
| DHL Express | Unknown. The carrier payload can carry a second billing party, but Tanqory does not populate it, and the question has not been put to DHL | Not asked |
| Easyship | No. There is no per-shipment duty payer field. Duty billing is a property of the connected account | Measured in code |
| UPS | Unknown. No customs surface on which to name a payer | Not asked |
| FedEx | Unknown. No customs surface on which to name a payer | Not asked |
| Shippo | Unknown. No customs surface on which to name a payer | Not asked |
Consequence. Every DDP lane currently requires a Merchant Carrier Arrangement under Section 7. Section 6 is drafted in advance of, and does not presuppose, a favourable carrier answer.
Appendix B: Counsel decisions embedded in this draft
| Reference | Decision required |
|---|---|
| 1.3 | Whether base terms for the shipping wallet and carrier account model must be created first. Legal Operations recommends yes, independently of DDP |
| 3.3 | Whether the current carrier position belongs in a merchant-facing document |
| 4.6 | Whether the no-inference clause is effective, given that it binds the Merchant and not a Customs Authority |
| 5.1 | All ten questions A-1 to A-10, per regime and per carrier |
| 9.1 | Whether the indemnity is sufficient protection where the risk is a regulatory characterisation of Tanqory rather than a claim by a third party |
| Section 6 | Whether Section 6 should be published at all before a favourable determination exists, or held back until one does |