DEQ-Delivered Ex-Quay

The seller fulfils his obligation to deliver when he has made the goods available to the buyer on the quay (wharf) at the named port of destination. The seller has to bear all risks and costs including duties, taxes and other charges of delivering the goods thereto. The buyer must clear the goods for importation and pay for all formalities, duties, taxes, and other charges upon import. This term should not be used if the seller is unable directly or indirectly to obtain the import licence. If the parties wish the buyer to clear the goods for importation and pay the duty, the words duty unpaid should be used instead of duty paid. If the parties wish to exclude from the sellers obligations some of the cost payable upon importation of the goods (such as Value Added Tax), this should be made clear by adding words to this effect: Delivered ex quay, VAT unpaid (...named port of destination). This term can be used only for sea or inland waterway transport.