DELIVERED DUTY UNPAID

 

delivered duty unpaid.A mercantile-contract term allocating the rights and duties of the buyer

and the seller of goods with respect to delivery, payment, and risk of loss, whereby the seller must

(1)  clear  the  goods  for  export,  (2)  bear  the  costs  of  carriage  (apart from  unloading  charges and

import duties), and (3) make the goods available to the buyer onboard the carrier at the destination.

• The seller’s delivery is complete (and the risk of loss passes to the buyer) when the seller’s carrier

arrives  at  the  agreed  destination.  The  buyer  is  responsible  for  all  import  duties.  This  term  is

generally used when the delivery place is on land, but it places no explicit restrictions on the mode

of carriage. If the delivery point is a port and delivery is complete either onboard or alongside the

vessel,  the  term  delivered  ex  ship  or  delivered  ex  quay  is  preferred.  —  Abbr.  DDU.  Cf.

DELIVERED DUTY PAID ; DELIVERED EX SHIP; DELIVERED EX QUAY. [Blacks Law 8th]