Why delivered duty unpaid (DDU) matters to a first-time founder
DDU still appears in old contracts, supplier quotes and shipping systems, so founders must recognise what it intended. It was removed from Incoterms in 2010 and broadly replaced by DAP. Using the old label now creates uncertainty about delivery, risk and import responsibilities.
Examples of delivered duty unpaid (DDU)
An archived 2008 contract says DDU Manchester. The overseas seller pays transport and bears risk to the named place, while the UK buyer clears the goods and pays import duty and tax. For a new contract, the parties would normally choose a current Incoterms rule and state its edition.
Common misunderstanding
DDU is not a current synonym that should casually replace DAP, and it does not mean the shipment is free of duty. Contract wording and the incorporated Incoterms edition determine obligations. Customs, tax and importer requirements also vary by country and can override commercial assumptions.
When to use it
Use the term only when interpreting a legacy agreement that expressly incorporates the relevant older Incoterms edition. For a new sale, choose a current rule, name the exact destination and record the edition. Get trade or legal advice where import responsibility is unclear.