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Incoterms and Shipping. Incoterms like DDU are contract specifications outlining who bears the costs and risks of international transactions and are subject to change at the discretion of the ICC. There have been only 8 changes since the first set were published.
That brings us at last to the D-terms or the delivery terms. DDU (Delivered Duty Unpaid) and DDP (Delivered Duty Paid) are the main Dâterms. In the 2010 version of the Incoterms, DAP (Delivered at Place) was added to bring clarity to the DDU term. For the purposes of this discussion we are going to say that it is most similar to DDU. There are some other D-terms, but they are used less frequently than DDU and DDP.