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Trade Terms-DEQ(DELIVERED EX QUAY)

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DEQ
DELIVERED EX QUAY(duty paid)(…named port of destination)-- Delivery at the port of destination(customs duty paid)(the designated port of destination) means that the seller delivers the goods to the port of destination at the port of destination and performs its obligation to deliver the goods when the import clearance is available for collection by the buyer. The seller must bear all the risks and costs of delivering the goods there, including customs duties, taxes and other charges.
If the seller can not obtain an import license directly or indirectly, the term is not suitable for use.
If the parties wish to have the goods cleared and customs duties paid by the buyer, the term "unpaid" should be used instead of "paid" or DES terminology should be used.
If the parties require the exclusion of the seller's obligation to pay ceRTAin expenses in connection with the importation of the goods, such as VAT(VAT), it should be clarified by the addition of a note, such as "Delivery at the port of destination, outstanding VAT(... designated port of destination)".
The term applies only to sea or inland river transport.
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