DEQ (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 word duty unpaid should be used instead of (duty paid). The following DEQ price calculation is based on the following formula:
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