Delivery Duty Unpaid and Duty At Place. The receiver will cover VAT and import duties at destination.DDU and DAP are incoterms. Incoterms are international commercial terms which reflect a standard set of agreements on a split on roles and responsibilities between seller and buyer.Every 10 years a new version of incoterms is published to modernize the incoterms. DDU is often still used in the market but in fact replaced by DAP (delivered at Place) in newer versions of the incoterms.