DDU is delivered duty unpaid (named place of destination). This is an Incoterm. Find more information about Incoterms at the Incotyerms2000 website. The seller clears the goods for export and pays for delivery. The goods are delivered when they arrive at the named destination place, not cleared for import or unloaded. The buyer is responsible for clearing the goods for import and the associated costs and risk, though the seller can agree to bear some of these costs.