GlossaryCustoms and trade
DDU (Delivered Duty Unpaid)
A retired Incoterms rule where the seller pays transport to the destination and the buyer pays import duties and taxes.
Delivered Duty Unpaid (DDU) was an Incoterms rule in which the seller paid to get the goods to the destination, while the buyer was responsible for import clearance, duties and taxes. It was removed in Incoterms 2010 and replaced in practice by DAP (Delivered at Place).
The term is still widely used by carriers and sellers to describe any shipment where the recipient pays the import charges on delivery. When a customer is surprised by a duty bill at the door, the parcel was usually shipped DDU or DAP.
Learn more in our Cross-border shipping articles.
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