This is the next stage beyond DES (Delivery Ex Ship) terms, as in addition to all the costs involved in DES the seller has to pay for unloading at the agreed destination port and whatever import dues are payable. The seller is responsible for all charges and risks until the goods are delivered at the quay. It presents a difficulty for the seller since he will almost certainly need to appoint agents in the port of destination to handle discharging and landing of the goods, customs clearance and payment of duties and taxes. In certain circumstances the parties to the contract may agree that the buyer should clear the goods for importation and so pay the duty, in which case the words ‘duty unpaid’ should be used instead of ‘duty paid’. Alternatively, the contract may exclude the seller from paying part of the costs due on the importation of the goods such as Value Added Tax; the term would then be claused ‘VAT unpaid’.