1. DAF: Delivered At Frontier (followed by the named place). The seller bears responsibility for clearing the goods for export and delivering them to the buyer at the location specified (the “named place”). Unloading and clearing for import are the responsibility of the buyer. The buyer is also responsible for insurance, unloading, import customs, and bearing all risks for the moment goods have been delivered to the named place. A “frontier” can be any specified point of delimitation, and can include the frontier of export. DAF is applicable to any modality, provided shipment to the “named place” (i.e. the “frontier”) is by land. DAF is sometimes replaced by DAT – Delivered At Terminal (by the seller).
  2. DDP: delivery duty-paid (followed by the named place of destination). When this code is specified, the seller has agreed to clear goods for export, and bears responsibility for delivering to the buyer at the named destination. The seller also bears the charges of import customs clearance. Under this code, the seller bears and the cost of all transportation, including any tariffs and incidental charges payable at import. The buyer is responsible only for the cost and organisation of unloading. DDP is applicable to any modality, but the buyer bears responsibility and risk until the goods arrived at the “named place”.
  3. DDU: Delivered Duty Unpaid (followed by the named place of destination). When this code is specified, the seller has agreed to clear goods for export, and bears responsibility for delivering to the buyer at the named destination. The seller does not bear the cost of import duties; the buyer bears the cost of any import duties levied by customs on the goods. The seller is responsible for unloading and all other activities. This code is applied only if the named destination is a land terminal, i.e. not a seaport or airport. The buyer bears all risk from the moment goods arrive at the destination named. Until that point, the seller bears all costs and responsibilities apart from payment of import duties.
  4. DEQ: Delivered Ex-Quay (followed by the named port destination). The seller clears goods for export and bears responsibility for delivering them to the buyer on the quay/wharf of the named port of destination. All costs of import clearance, duties, any other charges levied at the point of import, and transport to the final destination are borne by the buyer.
  5. DES: Delivered Ex-Ship (followed by the named port of destination). The seller clears goods for export and bears responsibility for delivering them to the buyer on board the ship at the named port destination. All costs of unloading and clearing import customs, any other charges levied, and transport onward are borne by the buyer. The buyer assumes all risk and responsibility from the moment the goods arrive at the port destination.

 

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