This incoterm has expired since 01-01-2011 and replaced by DAP or DAT. Delivered Ex Quay (DEQ) including duties means that the seller fulfils his delivery obligation when the cleared goods have been delivered to the buyer at the quay (loading jetty) in the designated port of destination. The seller bears the full risks and costs, including duties, taxes and other levies in connection with the local delivery of the goods.


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