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DDU Delivered Duty Unpaid未完税交货(……指定目的地)是指卖方在指定的目的地将货物交给买方处置,不办理进口手续,也不从交货的运输工具上将货物卸下,即完成交货。卖方应承担将货物运至指定的目的地的一切风险和费用,不包括在需要办理海关手续时在目的地国进口应交纳的任何“税费”。
DDU Delivered Duty Unpaid Delivered Duty Unpaid Deliveries (... named destined) means that the seller disposes of the goods at the buyer’s disposal at the named place of destination without going through the formalities of importation or removing the goods from the delivery means of delivery, that is, Complete the delivery. The seller shall bear all the risks and expenses involved in bringing the goods to the named place of destination, excluding any “taxes and fees” payable in the country of destination when customs formalities are required.