Delivered Duty Unpaid is an outdated incoterms rule which has been replaced by DAP and DAT. DDU is a delivery agreement placed upon a seller to deliver goods at a location specified by a buyer. The seller bears the responsibility of delivering the goods safely to the agreed location.
However, the buyer bears all the costs (such a custom taxes, duties and other payable levies) associated with the importation of the goods. In case the parties want the seller to bear part of the payable fee, it is must be clearly stated within the terms of agreement.
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