DDU (Delivered Duty Unpaid)

Delivered Duty Unpaid (DDU) is one of the international trade terms, meaning the seller delivers the goods to the buyer at the named destination, but does not handle import customs clearance procedures, nor pay import duties, taxes, and customs clearance fees. The seller bears all risks and costs of transporting the goods to the destination (excluding import duties and taxes). This term applies when the seller is unwilling to bear the risk of import customs clearance or the buyer wishes to handle customs clearance itself. Notes: Under DDU, the seller bears transport risks until delivery, but import customs clearance responsibilities and costs are borne by the buyer; if the buyer fails to clear customs in time, the seller may face additional costs. Compared with DDP (Delivered Duty Paid), under DDU the seller is not responsible for import duties and taxes; compared with CIF, under DDU the seller bears transport costs and risks to the destination, while CIF only to the port of shipment. Since Incoterms 2010, DDU has been replaced by DAP (Delivered at Place), but DDU is still commonly used in practice. Foreign trade practitioners should pay attention to the version of terms and specific contract provisions to avoid unclear responsibilities.