The most significant difference between DDP and DDU is that in DDP, the seller assumes the highest responsibility for the goods. They pay for shipping, import and export logistics, customs clearance, import duty, and taxes. The seller’s responsibility ends when the goods arrive at the buyer’s designated destination. In DDU, the seller is responsible for transporting the goods while the buyer pays for import taxes and other related charges. The International Chamber of Commerce replaced DDU with DAP (delivered at place) in 2010.