DDU

Delivered Duty Unpaid (designated destination) means that the seller delivers the goods to the buyer at the designated destination without going through import formalities or unloading the goods from the means of transport. The seller shall bear all risks and costs of transporting the goods to the designated destination, excluding any "taxes and fees" payable for import into the country of destination when customs formalities are required (including the responsibility and risk of going through customs formalities, as well as payment of handling fees, tariffs, taxes and other fees)