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Incoterm · Any mode of transport

DDUDelivered Duty Unpaid

Incoterms® 2000Retired

The ICC has retired this rule. Use DAP instead.

DDU stopped being an Incoterms rule in 2010, yet Indian forwarders and courier desks still put it on quotes. We cover it for one simple reason - you'll see it, and you need to know what to write back.

The rules in force are Incoterms 2020 (from 1 January 2020), with no newer ICC edition as of 28 September 2026. DDU isn't in this edition, and it wasn't in the one before either. It's habit, not a trick, so don't read a DDU quote as a warning sign about the supplier.

A truck towing two trailers on an open road

Where DDU Still Turns Up

Two places, and both are easy to find. Delhi forwarders list "DDU DDP DAP" as a service menu on IndiaMART (read 25 September 2026, Supplier-stated). And Mazagon Dock, the Mumbai government shipbuilder, still hosts a purchase-manual page naming "DAF, DES, DEQ, DDU and DDP" as the D terms of "INCOTERMS-2000" (Mazagon Dock's purchase manual (opens in a new tab), 2006, still online on 28 September 2026). Funnily enough, that page lists DDU and then never gets round to defining it.

So when a forwarder's quote or a supplier's template says DDU, it's usually someone using the term that was current when they learned the trade. Your job is to translate it, not to argue about it.

What DDU Meant

Delivered Duty Unpaid. The seller delivered the goods to a named place in your country, not unloaded, and carried the cost and risk of getting them there. You cleared import and paid the duty and tax. Everything up to your door was the seller's job, and the duty was yours.

The ICC dropped it in 2010 together with DAF, DES and DEQ, which cut the set from thirteen rules to eleven. DAP now does DDU's job, with the same delivery point, the same split of clearance and duty and the same risk running to your named place. The ICC said the new rules made the old ones superfluous, and honestly one rule with one named place is just easier to get right.

What to Write Back to a DDU Quote

Ask for a requote as DAP [your address], Incoterms 2020, and check three things before you send it.

First, the place. "DDU Sydney" is a city, not a delivery point, so get the actual address or terminal into the term. Second, what the number covers. A DDU price from an Indian forwarder often includes destination handling, so ask for that in writing, because the 2020 rule leaves unloading and everything after arrival to you.

Third, and this is the one that costs real money, who files the import entry? Under DDU and DAP alike import clearance is yours. But if the quote comes from a courier desk then the courier may file the entry in its own name, and any duty refund then goes to the courier. A US seller found exactly that with the 2026 IEEPA refunds (r/ecommerce (opens in a new tab), May 2026, Reported). The DAP page covers the entry. And if the forwarder and destination agent aren't ones you chose, SourcingSync (opens in a new tab) can price the same move against a FOB price plus your own freight, so you can see the gap for yourself.

The Risk of Leaving DDU in the Contract

A quote that says DDU names no current rule. If something goes wrong between the port and your warehouse then the contract gets read against a withdrawn term, and both sides will argue about which edition they meant. That argument costs more than the freight ever did.

The quieter trap is reading DDU as "DDP without the duty" and assuming the seller arranged clearance at your end. It didn't. Clearance was always yours, so write DAP, name the place and put your broker's name in the PO.

Frequently asked questions

Is DDU still valid?

Not as an Incoterms rule. It was retired in the 2010 edition. You can still write it into a contract, but you'd be naming a term with no current rulebook behind it.

What's the difference between DDU and DAP?

In practice, nothing that matters. DAP is DDU's replacement - delivered to a named place, ready for unloading, with import clearance and duty on the buyer.

What's the difference between DDU and DDP?

The duty. Under DDP the seller clears import and pays duties and taxes. Under DDU, and under DAP, you do.

A courier quoted me DDU. Is that a problem?

Not on its own. Couriers use DDU to mean "we deliver, you pay the duty on arrival". Just make sure you know who files the import entry, because with couriers it's often them.

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