DDU (Delivered Duty Unpaid)

In this instance the seller has to make the goods available at the named place in the country of importation. The seller has to bear all the costs and risks of bringing the goods to the delivery point apart from all the taxes, duties and costs which may arise from carrying out the importation procedures.

In certain cases the seller may not be required to pay such taxes as VAT and the term may be claused to that effect.