Deliver Duty Unpaid, referring to DDP except buyer pays for the import duty. Obligations of the seller: the seller is responsible for delivering the goods to the buyer at a named place of destination. The seller neither clears the goods for import nor unloads the goods. Obligations of the buyer: the buyer has to clear the goods for import and takes on the risks and costs of the goods as soon as they are accessible at the named destination. In practice: it can also be agreed that the seller is responsible for import duties, costs and risks. If both parties agree to this arrangement, it should be written into the contract as it is a variation of thelncoterm.