Glossary Discription

Delivered Duty Unpaid (DDU) is a former international trade term (Incoterm) that defined a shipping arrangement in which the seller is responsible for delivering goods to a specified destination in the buyer’s country, bearing all transportation costs and risks until arrival, while the buyer assumes responsibility for paying import duties, taxes, customs clearance fees, and any additional delivery costs beyond that point. Under DDU terms, the transfer of risk and cost responsibility occurs when the goods arrive at the named destination but before customs clearance is completed. This term was officially replaced by Delivered at Place (DAP) in the 2010 revision of Incoterms, though DDU terminology continues to appear in some commercial contracts and industry discussions due to its historical prevalence in international trade documentation.