DDU Terms

DDU (Delivered Duty Unpaid) means the seller delivers the goods to a named place in the importing country, but does not bear the obligations of import customs clearance and payment of duties and taxes. The seller bears the freight costs and risks up to the destination, while the buyer is responsible for import clearance and payment of customs duties, VAT, etc. This term applies when the seller is unwilling to handle import clearance or the buyer has special clearance capabilities. Note: Under DDU, the seller must ensure the goods can be delivered smoothly to the destination; if additional costs arise due to delays in the buyer's customs clearance, they are typically borne by the buyer. Compared with DDP (Delivered Duty Paid), under DDU the buyer bears import duties, taxes, and clearance responsibilities; compared with CIF, under DDU the seller's responsibility extends to the destination, not just the port of shipment. Since Incoterms 2010, DDU has been replaced by DAP (Delivered at Place), but it is still commonly used in practice. When using it, the destination, cost allocation, and clearance responsibilities should be clearly specified to avoid disputes.