DDU
IncotermsDelivered Duty Unpaid
A retired Incoterm, replaced by DAP in Incoterms 2010. The seller delivered to the named destination and the buyer paid import duty and tax.
In practice
Withdrawn from the rules in 2010 but still in daily use on purchase orders, quotes and sales contracts, particularly in Asia and in e-commerce. DAP carries the same split of obligations, so a booking marked DDU is handled as DAP. Because DDU is no longer defined by the ICC, what it covers in a dispute rests on the contract rather than the rulebook.
Seen in the wild
PO says DDU Jakarta. Quoted and booked as DAP Jakarta, duty and VAT for buyer's account.
Watch out
DDU has not existed since Incoterms 2010. If a customer quotes DDU they almost always mean DAP; confirm in writing before booking rather than assuming.