„DDU (Delivered Duty Unpaid... named place of destination)“

The seller fulfils his obligation to deliver when the goods have been made available at the named place in the country of importation. The seller has to bear the costs and risks involved in bringing the goods thereto (excluding duties, taxes and other official charges payable upon importation as well as the costs and risks of carrying out customs formalities). The buyer has to pay any additional costs and bear any risks caused by his failure to clear the goods for import in time.

Schmitthoff, Clive M. Schmitthoff’s Export Trade: The Law and Practice of International Trade. 12th ed., Sweet & Maxwell, 2012.