Delivered Ex Ship is an outdated incoterms rule which has been replaced by DAP and DAT. DES means a seller has fulfilled a delivery agreement when the goods are delivered to the port specified by a buyer. The seller only bears the risks and costs related to the delivery from the point of origin to the named port.
When the goods arrive at the buyer’s named port, the risks and costs are shifted to him. At that time forward, the buyer pays for all custom duties and is responsible for clearing the goods.
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