DDU is no longer used, as it is an old shipping term. DAP is now used instead of DDU.
When exporting goods, the sender pays for the shipment of the goods and the receiver will pay for any duties and taxes applied by customs when the goods arrive at the destination country. This is the most common and safest way of avoiding duties and taxes issues for the sender. The receiver of the goods is contacted by the courier to inform them of the customs charges before the charges are applied in case there is any dispute, the receiver is required to provide authorisation that they accept the charge.
