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London, U.K. pharmaceutical distributor purchase 40 cartons of pharma product, on open account 30 days. The cartons are transported by air freight from Geneva, Switzerland,

London, U.K. pharmaceutical distributor purchase 40 cartons of pharma product, on open account 30 days. The cartons are transported by air freight from Geneva, Switzerland, on DPU, LHR London, U.K., Incoterms 2020. Who bears the risk and cost for any import formalities?

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