Triplicate

DDU (Delivered Duty Unpaid): replaced by DAP

DDU, Delivered Duty Unpaid, was an Incoterms 2000 rule. Incoterms 2010 replaced it with DAP, Delivered at Place, which Incoterms 2020 keeps: the seller delivers to the named place and the buyer pays the import duty and taxes.

Quick facts

EditionIncoterms 2000
Replaced byDAP · Delivered at Place (Incoterms 2020)
In Incoterms 2020Not included: usable only if the contract names the older edition

DAP: Delivered at Place →Compare all rules in one chart →

What it meant

Under DDU the seller delivered the goods to the buyer at the named place in the country of importation, not cleared for import and not unloaded from the arriving means of transport. The seller paid the carriage and bore the risk until then; the buyer cleared the goods for import and paid the duty and taxes.

What to write today

Quote DAP with a precise place, for example "DAP buyer's warehouse, Chicago Incoterms 2020". If you will pay the import duty and taxes, quote DDP instead. In parcel shipping "DDU" is still often used informally to mean that the receiver pays the duty on delivery; on contracts and invoices write DAP or DDP with the edition.

Guides on this topic

Incoterms 2020 vs 2010: What Changed (DAT to DPU, CIP Insurance, FCA B/L)What changed from Incoterms 2010 to 2020: DAT became DPU, CIP needs all-risks cover, FCA on-board bill of lading, own transport, security and…Common Incoterms 2020 Mistakes: FOB vs FCA, EXW, DDP, CIF InsuranceIncoterms 2020 mistakes exporters make most: FOB or CIF for containers, EXW and DDP traps, vague places, weak insurance, and invoice, B/L and L/C…DDP vs DAP: Which Incoterm to Use When Selling Abroad or OnlineDDP or DAP? What each rule makes the seller do and pay, who can be importer in the US, EU and UK, import VAT, IOSS and parcels, pricing and the…

Common questions

Is DDU still an Incoterm?

No. DDU was part of Incoterms 2000 and was replaced by DAP in Incoterms 2010; Incoterms 2020 does not include it. The parties can still name Incoterms 2000 in a contract, but DAP is the current equivalent.

What is the difference between DDU and DDP?

Who pays the import duty and taxes: under DDU, today DAP, the buyer pays them and clears the goods for import; under DDP the seller does. Under both, the seller pays the carriage to the named place.

More free tools

Triplicate AI: your trade assistantCBM calculatorContainer loading calculatorPallet calculatorVolumetric weight calculatorAmount in words converterIncoterms 2020 chartWhich Incoterm should I use?Incoterms 2020 quizFree commercial invoice, packing list and proforma invoice templatesFree commercial invoice templateFree packing list templateFree proforma invoice templateFree shipping instruction (SI) templateFree export sales contract templateFree certificate of origin templateFree export price quotation templateFree purchase order template for importersExport email templatesFree sample invoice template (no commercial value)Shipping container dimensionsContainer number check and trackingDemurrage and detention calculatorPort code lookup (UN/LOCODE)Shipping Mark GeneratorCarton label generatorHS code lookupLetter of Credit ChecklistCertificate of Origin GuideLanded Cost & Import Duty CalculatorLanded cost per unit calculatorExport price calculator (Incoterms quotation)Currency ConverterTrade notesTrade & Shipping GlossaryInvoice & packing list generator
Share with a colleagueWhatsAppLinkedInX

Triplicate is free and keeps getting better. Found it useful? Support Triplicate ♥