小P asked in 商業與財經稅捐台灣 · 2 decades ago

DDU 與 DDU A company site 的差別

請問DDU 與 DDU A company site 的差別(A company為買方)

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  • Anonymous
    2 decades ago
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    如果付款條件只有標示 DDU 是不對的.

    因為 DDU 指的是 Delivery Duty Unpaid. 除了進口稅以外, 賣方須負擔自起運地到達賣方指定地點所有的運費/保險費. 若不指定目的地的地點, 衍生費用會有超過成本之虞. 所以必須標明 DDU A company site.

    這邊指的是抵達 A 公司門前所有的運費(含海空運及到港後的所有運費及其間所發生的一切倉儲, 拖調費用, ...etc.,)及保險費.

    DDU {+ the named point of destination}

    Delivered Duty Unpaid

    The delivery of goods and the cargo insurance to the final point at destination, which is often the project site or buyer's premises, at seller's expense. Buyer assumes the import customs clearance and payment of customs duties and taxes. The seller may opt not to insure the goods at his/her own risks.

    In the export quotation, indicate the point of destination (discharge) after the acronym DDU, for example DDU La Paz and DDU Ndjamena.

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