DDU refers to Delivered Duty Unpaid, which refers to the seller handing over the goods to the buyer for disposal at the designated destination without handling import procedures or unloading the goods from the delivery vehicle, thus completing the delivery. The seller shall bear all risks and costs of transporting the goods to the designated destination, excluding any "taxes" that should be paid when importing in the destination country when customs procedures are required (including the responsibility and risks of handling customs procedures, as well as paying handling fees, tariffs, taxes, and other fees).


 
The buyer must bear this "tax" and any costs and risks arising from their failure to timely import customs clearance procedures for the goods. However, if both parties wish the seller to handle customs procedures and bear the costs and risks incurred, as well as the fees that should be paid when the goods are imported, they should be clearly stated in the sales contract. This term is applicable to various modes of transportation, but DES or DEQ terms should be used when the goods are delivered on board the destination port vessel or at the dock.
 
Issues to note when using DDU terminology:
 
(1) DDU is suitable for trade between countries in free trade zones or tariff unions, as the seller delivers goods after import clearance. If it is not a free trade zone or tariff union, the risk is high.
 
(2) If the buyer fails to obtain an import license or other official documents as required and complete the necessary customs procedures for importing the goods, they shall bear all additional risks of damage or loss of the goods caused by this.
 
(3) DDU belongs to actual delivery, and the risk before delivery is borne by the seller. Therefore, he not only needs to handle transportation, but also needs to handle insurance and pay related fees.
 
The DDU term applies to any mode of transportation.