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Trade termsDPU

Delivered at Place Unloaded

An Incoterm where the seller delivers and unloads goods at a named place, and the buyer handles import clearance and duties.

What is Delivered at Place Unloaded?

Delivered at Place Unloaded (DPU) is the Incoterms 2020 rule under which the seller delivers when the goods, once unloaded from the arriving means of transport, are placed at the buyer's disposal at the named place of destination. It replaced Delivered at Terminal (DAT) from Incoterms 2010; ICC removed the reference to a terminal so that the place can be any location, such as a terminal, warehouse, yard or project site. DPU is the only Incoterms rule that requires the seller to unload the goods at destination, and the seller bears risk and cost until unloading is complete. Import clearance, duties and taxes remain with the buyer. The rule can be used for any mode of transport, including multimodal shipments.

Why it matters for forwarders

Before agreeing DPU, the seller and its forwarder must confirm they can lawfully and physically unload at the named place: handling equipment, labour, site access and liability for damage during unloading. If the seller does not want to bear the risk and cost of unloading, DAP is the better rule. Forwarders quoting DPU need to include destination unloading, such as crane, forklift or devanning, and clarify who pays waiting time if the buyer's site is not ready. Cargo insurance must run until unloading is complete, because risk stays with the seller during that operation. Since the buyer still handles import clearance, a named place beyond the customs point can leave goods stuck awaiting the buyer's clearance, so agree how that waiting time is handled.

DPU FAQ

What is the difference between DPU and DAP?

Under DPU the seller unloads the goods at destination and bears the risk and cost of unloading. Under DAP delivery happens with the goods still on the arriving vehicle, ready for the buyer to unload.

Why was DAT replaced by DPU?

DAT limited delivery to a terminal. ICC renamed it DPU in Incoterms 2020 so that the seller can deliver unloaded at any agreed place, not only a terminal.

Who pays import duties under DPU?

The buyer. Under DPU the seller delivers and unloads at the named place, but import clearance, duties and taxes remain the buyer's responsibility.

When does risk pass under DPU?

Risk passes once the goods have been unloaded from the arriving means of transport and placed at the buyer's disposal at the named place. Any damage during unloading is therefore at the seller's risk.

Sources

  1. Incoterms 2020: DPU or DAP?, ICC Academy
  2. Incoterms 2020 vs 2010: What's changed?, ICC Academy
  3. Incoterms 2020, International Chamber of Commerce

Rules and figures change. Check the current text with the issuing body before relying on it.

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