Delivered Duty Unpaid DDU Incoterms 2000 is a transaction in international trade where the seller is responsible for safe delivery of goods, paying all transportation expenses but not the duty
Delivered Duty Unpaid DDU Incoterms 2000 is a transaction in international trade where the seller is responsible for making a safe delivery of goods to a named destination, paying all transportation expenses but not the duty. The seller bears the risks and costs associated with supplying the good to the delivery location, where the buyer becomes responsible for paying the duty and other customers clearing expenses.
Delivered Duty Unpaid DDU from Incoterms 2000, the authoritative text for determining how costs and risks are allocated to the parties. These terms are regularly incorporated into sales contracts worldwide and have become part of the daily language of trade.
Incoterms 2000 came into effect on 1 January 2000.
The International Chamber of Commerce (ICC) has issued new Incoterms® 2010 which is in use from 1st January 2011
Information on the new Incoterms® 2010 is available here:
Delivered Duty Unpaid DDU
Delivered duty unpaid DDU means that the seller delivers the goods to the buyer, not cleared for import, and not unloaded from any arriving means of transport at the named place of destination. The seller has to bear the costs and risks involved in bringing the goods thereto, other than, where applicable', any "duty" (which term includes the responsibility for and the risks of the carrying out of customs formalities, and the payment of formalities, customs duties, taxes and other charges) for import in the country of destination. Such "duty" has to be borne by the buyer as well as any costs and risks caused by his failure to clear the goods for import in time.
However, if the parties wish the seller to carry out customs formalities and bear the costs and risks resulting therefrom as well as some of the costs payable upon import of the goods, this should be made clear by adding explicit wording to this effect in the contract of sale.
This term may be used irrespective of the mode of transport but when delivery is to take place in the port of destination on board the vessel or on the quay (wharf), the DES or DEQ terms should be used.
The full and authoritative definition of each trade term is published in Incoterms 2000, Publication 560, obtainable from:-
International Chamber of Commerce
Used with permission of:
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