Delivered Duty Unpaid is an outmoded Incoterms regulation that has been superseded by DAP and DAT. A DDU is a delivery agreement that requires a seller to deliver products to a buyer-specified location. The seller is responsible for safely delivering the products to the agreed-upon place.
However, the buyer is responsible for any charges related with the importation of the products (such as customs taxes, tariffs, and other payable levies). If the parties wish for the seller to carry a portion of the payment fee, this must be clearly indicated in the terms of the agreement.