Under DDP (Delivered Duty Paid), the seller takes on nearly all cost and risk to the destination, including import clearance and duties. Under DAP (Delivered at Place), the seller delivers the goods to the named place, ready for unloading, and the buyer handles import clearance and pays the duties. DDU (Delivered Duty Unpaid) is an older term that the Incoterms rules replaced with DAP.
The term in your sales contract matters at the border: it affects who is the importer of record, who pays duties and who signs the paperwork. Many overseas sellers may not be able to act as importer of record in the U.S., so confirm the arrangement with your broker before the goods ship.
For informational purposes only; not legal advice. Import rules, duties and fees change. Please contact us for detailed information about your situation.