When determining the DDU pricing, several factors must be included. It includes the costs of the item itself as well as transport spending, which includes freight by sea, air, or land, and any other fee for service. However, customs duties and taxes and clearance costs for the item at the destination is the liability of the buyer. For example, a Chine’s exporter of electronics would sell his electronics to a French buyer under DDU terms. While in France, the French buyer would have to spend money on shipping, manufacturing and handling and other associated fees with the items. The French buyer, however, would spend additional funds on customs clearance and other duties which he has to pay for in France.
EN
