This indicates the evolution of “door-to-door” courier contracts or carriage where the customer pays the destination customs duty and taxes (if any).
Delivered Duty Unpaid is a global trade term suggesting that the seller is responsible for creating a safe delivery of products to a destination, paying transportation costs, and considering all risks during transport. Once the products arrive in the agreed-upon place, the customer becomes responsible for paying import duties, as well as further transport costs.
Delivered Duty Unpaid (DDU) was not contained in the latest (2010) edition of the International Chamber of Commerce’s Incoterms. However, it’s still utilized in the global trade language. The official term which best describes the use of DDU is now Delivered at Position (DAP). On paper, the term is followed by the location of delivery; for example, “DDU: Port of Miami.”