Delivered Duty Unpaid

Delivered Duty Unpaid (DDU) is a trade Incoterm — now replaced by Delivered at Place (DAP) in the Incoterms 2010 and 2020 frameworks — that specified the seller's obligation to deliver goods to a named destination place in the importing country, bearing all costs and risks of transit up to that point, but with import customs clearance, applicable import duties, and taxes to be arranged and paid by the buyer (importer). Under DDU, the risk of loss or damage passed from seller to buyer upon delivery at the named destination — but the buyer assumed the administrative and financial obligation of clearing goods through customs and paying import duties. This contrasts with DDP (Delivered Duty Paid) where the seller bears the customs clearance and duty obligations. The modern Incoterms 2020 equivalent of DDU is DAP (Delivered at Place) — which maintains the same risk and cost allocation principle with updated terminology. For Indian importers purchasing goods under DDU or DAP terms, the buyer must engage a licensed Customs House Agent (CHA) to complete import clearance, calculate and pay applicable BCD (Basic Customs Duty), IGST, and any anti-dumping duties — the total duty incidence significantly affecting the landed cost calculation. For exporters, DDU/DAP terms reduce export complexity compared to DDP, but may be less attractive to buyers who prefer the simplicity of an all-inclusive delivered price.