CartonMath

DPUDelivered at Place Unloaded

DPU (Delivered at Place Unloaded) means the seller delivers when the goods are unloaded at the named place of destination; the seller carries the risk and cost of transport and unloading, and the buyer clears import and pays duties and taxes. It is the only Incoterm that requires the seller to unload. It works for any mode.

Summarised from the Incoterms® 2020 rules. Not legal advice.Updated

Where DPU hands over

The orange marker is where risk passes to the buyer. Blue bars are the seller's, yellow the buyer's.

Seller'spremisesExportclearanceOriginterminalPort ofshipmentMaincarriageDestinationportImportclearanceNamedplaceRiskSellerTransport costsSellerCustomsExport: sellerImport, duties: buyerRisk passes here

DPU at a glance

Transport
Any modeIncluding containers and multimodal
Risk passes
Unloaded at destination
Main carriage
Seller paysand arranges the contract
Insurance
No obligationthe party at risk usually insures
Delivery point
Unloaded from the arriving means of transport at the named place of destination, which can be any place, not only a terminal.
DPU responsibilities
JobWho
Export clearanceSeller
Loading at originSeller
Main carriageSeller
InsuranceNo obligation
Unloading at destinationSeller
Import clearance and dutiesBuyer

When to use DPU

Use DPU when

  • The seller can arrange unloading at destination
  • Deliveries to terminals, warehouses or project sites
  • Any mode of transport

Avoid DPU when

  • The seller has no way to unload at destination (use DAP)
  • The seller is expected to clear import (use DDP)
  • Unloading equipment at the site is unknown

Common DPU mistakes

Can the seller unload?

The seller must be able to arrange unloading at the destination. If it cannot, use DAP.

Formerly DAT

DPU replaced DAT (Delivered at Terminal) in 2020 and is no longer limited to terminals.

Import clearance

The buyer still clears import and pays duties and taxes.

DPU beside its neighbours

DAP is the same delivery point but before unloading, which stays with the buyer. Read about DAP.

DAPDelivered at PlaceRisk passes: arrived at destinationDPUDelivered at Place UnloadedRisk passes: unloaded at destinationDDPDelivered Duty PaidRisk passes: arrived at destination
Previous ruleDAP, Delivered at PlaceNext ruleDDP, Delivered Duty Paid

All eleven rules

E rulesDeparture
EXWEx WorksAny mode of transport
F rulesMain carriage unpaid
FCAFree CarrierAny mode of transportFASFree Alongside ShipSea and inland waterwayFOBFree On BoardSea and inland waterway
C rulesMain carriage paid
CFRCost and FreightSea and inland waterwayCIFCost, Insurance and FreightSea and inland waterwayCPTCarriage Paid ToAny mode of transportCIPCarriage and Insurance Paid ToAny mode of transport
D rulesArrival
DAPDelivered at PlaceAny mode of transportDPUDelivered at Place UnloadedAny mode of transportDDPDelivered Duty PaidAny mode of transport

Incoterms® is a registered trademark of the International Chamber of Commerce (ICC). CartonMath is not affiliated with or endorsed by the ICC. This is a plain-language summary; the full rules are published by the ICC and the contract wording governs.

Common questions

What does DPU mean?

DPU (Delivered at Place Unloaded) means the seller delivers when the goods are unloaded at the named place of destination; the seller carries the risk and cost of transport and unloading, and the buyer clears import and pays duties and taxes. It is the only Incoterm that requires the seller to unload. It works for any mode.

When does risk pass under DPU?

Unloaded from the arriving means of transport at the named place of destination, which can be any place, not only a terminal.

Who pays the main freight under DPU?

The seller arranges and pays the main carriage.

Who pays import duties under DPU?

The buyer clears the goods for import and pays any duties and taxes under DPU.

Can DPU be used for container shipments?

Yes. DPU works for any mode of transport, including containers and multimodal shipments.

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