DDP stands for “Delivered Duty Paid”, and DDU means “Deliver Duty Unpaid”. With DDP, the merchant assumes all of the responsibility, risk, and costs associated with transporting goods until the buyer receives or transfers them at the shipping destination. This includes responsibilities for the merchant to pay for shipping costs, export and import duties, insurance, and any other expenses incurred during shipping. Often merchants add these fees to the purchase price and list the fees in the checkout area of the shopping cart, but sometimes merchants decide to absorb the cost without charging their buyers or offer a flat fee. Conversely, DDU means that the buyer is responsible for paying the fees upon receiving the shipment. For DDU taxes are paid by the buyer upon receiving the shipment.