rendu à quai droits non acquittés

CONT: Dans le commerce international, il existe deux types de condition «à quai», à savoir : «à quai, dédouané» ou «à quai (droits acquittés)» et «à quai, non dédouané» ou «à quai (droits non acquittés)»; dans le premier cas, toute taxe ou droit de douane devant être acquitté lors et du fait de l'importation de la marchandise est à la charge du vendeur; dans le dernier cas, la responsabilité de dédouaner la marchandise en vue de son importation incombe à l'acheteur et non au vendeur.

CONT: ICC-Incoterms 1990: Delivered Ex Quay (duty paid)"" means that 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, cleared for importation. The seller has to bear all risks and costs including duties, taxes and other charges of delivering the goods thereto. 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 seller's obligations some of the costs payable upon importation of the goods (such as value added tax (VAT), this should be made clear by adding words to this effect: ""Delivered ex quay, VAT unpaid ... named port of destination)"". This term can only be used for sea or inland waterway transport.