Quick Definition

Delivered Duty Unpaid (DDU) is an international shipping agreement where the seller is responsible for delivering goods to a specified destination, but the buyer must pay the import duties and taxes.

Examples

• 1A U.S. manufacturer ships machinery to Brazil under DDU terms, meaning the Brazilian buyer will handle all import duties and taxes upon arrival.
• 2An Australian company orders textiles from India, with the agreement that the goods will be delivered to Sydney port under DDU terms, leaving customs duties to the buyer.
• 3A European furniture retailer receives a shipment from China with the understanding that the shipment is DDU, so the retailer is responsible for all customs processing and fees in Europe.

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