Delivery Duty Unpaid

Seller		Buyer
Risk Cost		Risk Cost

• DELIVERED DUTY UNPAID means the seller fulfills its obligation when the goods arrive by any means of transportation to the named place of destination

• 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 pays the duty.  

• The buyer has to pay any additional costs and to bear any risks caused by its failure to clear the goods for import in time.

• If the parties wish the seller to carry out customs formalities and bear the costs and risks, or pay any taxes, this has to be made clear by adding words to this effect.

• DELIVERED DUTY UNPAID can be used for all modes of transport.

The above definitions are taken from the Pierobon.org

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