Delivered Duty Unpaid (DDU) method means goods that are shipped internationally without prior payment of import duties and tax. This usually means Postpaid by Receiver once goods arrive in destination customs.
Receiver will be informed by courier/customs to pay for the import taxes and duties when the shipment arrives at the destination customs. Additional charges such as storage charges, handling charges, etc. may be imposed by customs as well. After the payment is made, the shipment will only be released by customs and delivered to the receiver.
Delivered Duty Paid (DDP) is Prepaid by Sender when shipping international goods. Sender is to take care of all the responsibilities of import clearance, import duties and tax payments of the goods until it arrives at the parcel destination.
Sender is to prepare for shipping cost by reliable couriers, documentation, pays for origin customs clearance fees, import cost, destination customs clearance fees, taxes on the goods (Value-Added Tax -VAT) and others that may include. Sender is also advisable to check the destination country for its de minimis value to prepare for tax purposes.