Delivery Duty Unpaid (DDU)

An older incoterm, replaced by Delivery at Place (DAP) in official usage but used interchangeably. 

DDU is used to show that the seller is responsible for goods as they are being shipped up until they enter the destination country. Import formalities like import duties and VAT are the responsibility of the buyer. Usually shipping from the customs facility to the buyer are included in the initial shipping cost, but if not, the buyer is responsible for covering that as well.