The seller delivers when the goods are placed at the disposal of the buyer, not cleared for import, on the quay (or whar1. at the named port of destination. The seller has to bear the costs and risks involved in bringing the goods to the named port of destination and discharging the goods on the quay (wharf). DEQ requires the buyer to obtain clearance of the goods for import and to pay all the formalities, duties, taxes and other charges of import.
Note that this is a reversal of previous Incoterms (prior to 2000) which required the seller to arrange import clearance.
If the buyer requires the seller to cover import costs, then this must be explicitly stated in the contract.
DEQ is the same as DES except the seller must unload the goods from the ship.
DEQ can only be used for transport by sea or inland waterway and unloading from a vessel to the quay (whar1. in the port of destination. If the seller is to incur the costs of handling the goods from the quay to another place (warehouse, terminal et1. in or outside the port, then the terms DDU or DDP must be used.