Incoterms DDP vs DAP vs DDU: Who Pays US Duty?
As of October 2026, under Incoterms DDP the seller handles US import clearance and pays the duty, and under DAP the buyer does. DDU is not one of the 11 Incoterms 2020 rules. A seller who quotes DDP must be able to act as the US importer of record.
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