Giao Chưa nộp Thuế (tiếng Anh: Delivered Duty Unpaid, viết tắt: DDU) là một thuật ngữ về điều kiện giao hàng của Incoterm.. Theo điều kiện giao hàng này, trách nhiệm của các bên như sau: Bên bán hàng có trách nhiệm: Thanh toán mọi cước phí xếp dỡ, giao nhận,
The seller is responsible for arranging carriage and delivering the goods at the named place, cleared for import and all applicable taxes and duties paid (e.g. Therefore, from the year 20110 to date, the Incoterms 2010 have been the operational Incoterms. The seller is responsible for all costs, including the main transport and insurance (not mandatory), but not the costs associated with imports, until the goods are made available to the buyer in a ready vehicle to be Discharged. DDU würde heute eher durch DAP oder DAT ersetzt. Incoterms replaces DAF, DES and DDU. Incoterms® are the rules frequently used worldwide in international and domestic contracts, illustrating responsibilities between buyer and seller for costs and risk, as well as Shipment Value Protection. Can be used for any transport mode, or where there is more than one transport mode. It is one of the two new Incoterms 2010 with DAT. DAP has a function very similar to DDU, as noted above.
Delivered at Terminal (DAT) – Incoterms 2010 In Incoterms 2020, this rule has been renamed Delivered at Place Unloaded. Wichtigste Verpflichtungen der Parteien unter DDU bez.
Delivered Duty Paid (DDP) Can be used for any transport mode, or where there is more than one transport mode. Incoterms 2010 uitgelegd: Klik op een van de linkjes voor een uitgebreide uitleg van de Incoterms 2010. The major change that was made from the Incoterms 2010 was the elimination of the following terms: DAF (Delivered at Frontier), (DEQ) Delivered Ex Quay, (DDU) Delivered Duty Unpaid, and the (DES) Delivered Ex Ship.
Incoterms® 2010 rules came into force on Januray 1, 2011.
DAP replaces DDU Incoterms 2010 created two new Incoterms: DAT (Delivered At Terminal) and DAP (Delivered At Place). The first replaces the three Incoterms DES, DEQ, and DAF, when the merchandise is delivered to the destination country in a terminal or trans-portation infrastructure (port, airport). The delivery terms DAF, DES, DEQ and DDU have been replaced by new delivery terms DAP and DAT. The seller is responsible for arranging carriage and for delivering the goods, unloaded from the arriving conveyance, at the named place. 많은 것이 중요하겠지만, 가장 기본적으로 알아야할 것이 바로 인코텀즈(Incoterms).. 국제무역에 관심이 있어 회사를 다니면서도 관련된 공부를 조금씩 하게 되었습니다. The Incoterm 2010 Rules Requirements 인코텀즈 2010에 대해서 알아보겠습니다. It also assumes the risks so far. Abkürzung für Delivered Duty Unpaid (geliefert unverzollt ... benannter Bestimmungsort); mit Inkrafttreten der Incoterms 2010 weggefallene Lieferklausel, kann aber nach wie vor vertraglich vereinbart und angewendet werden.