DDU
IncotermsDelivered Duty Unpaid
A trade term where the seller delivers the goods to a named place, but the buyer pays any import duties and taxes.
In practice
DDU was an Incoterms rule in Incoterms 2000. The seller carries the goods to the named destination and bears all risks and costs except import clearance, duties, taxes and other official charges payable on import. It was replaced by DAP in Incoterms 2010 and later versions, but DDU is still widely used in quotes and buyer-seller contracts.
Seen in the wild
Our quote is DDU Jurong, Singapore; import GST and duties are for consignee account.
Watch out
People confuse DDU with DDP. Under DDU the buyer, not the seller, pays import duties and taxes. Also DDU is no longer in current Incoterms; DAP is the modern equivalent.