DDU (Delivered Duty Unpaid) and DAP (Delivered at Place) have the same operational meaning: the seller delivers goods at the agreed destination, ready for unloading, but without performing import customs clearance and without paying duties and VAT, which remain the buyer's responsibility. The difference is purely terminological and chronological: DDU was used in Incoterms 2000, while DAP replaced it in Incoterms 2010 (confirmed in Incoterms 2020). In daily trade, many operators still use DDU out of habit, especially in the Italian market. However, official contracts and documentation should use DAP exclusively, as it is the term currently recognised by the International Chamber of Commerce (ICC). Important: do not confuse DDU/DAP with DDP (Delivered Duty Paid), where the seller also handles customs clearance, duties and VAT in the destination country. In Swiss trade, DAP is the most commonly used term as it allows the Swiss importer to manage clearance with their own forwarder, maintaining control over customs costs.