DDU-Delivered Duty Unpaid
“Delivered duty unpaid” can be fifine as the service where the seller fulfils his obligation to deliver when the productss have been made rady to get at the named place in the country of destination. The seller has to remember that the costs and risks involved in bringing the stuff thereto (excluding duties, taxes and other official charges which are upon importation time) moreover the costs and risks of carrying out particular formalities which can apper in every moment. The client has to pay any additional costs which may occur unexpected and to take any risks on his shoulders caused by his failure or mistakes to prepare the goods for import in time.
Remember that in this incoterm if the parties wish the exporter to carry out any extra formalities and bear the costs and risks resulting therefrom, this should be made in clear way by adding ang highliting words.
Even though the parties want to include in the seller’s obligations some of the taxes payable upon importation of the products (such as value added tax(VAT)), this must to be made clearly by adding words to this contract: “Delivered duty unpaid, VAT paid, … (named place of destination)”.