Delivered Duty Unpaid (DDU) is an old international trade term indicating that the seller is responsible for the safe delivery of goods to a named destination, paying all transportation expenses, and assuming all risks during transport.
Once the goods arrive at the agreed-upon location, the buyer becomes responsible for paying import duties, as well as further transport costs. However, Delivered Duty Paid (DDP) indicates that the seller must cover duties, import clearance, and any taxes.
Delivered Duty Unpaid (DDU) was actually not included in the most recent (2010) edition of the International Chamber of Commerce's Incoterms; the current official term that best describes the function of DDU is Delivered-at-Place (DAP).
However, DDU is still commonly used in international trade parlance. On paper, the term is followed by the location of delivery (e.g., "DDU: Port of Los Angeles").
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