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DPU Delivered at Place Unloaded.

The only rule where the seller unloads at destination. Replaced DAT in 2020.

Where risk passes

DPU named place of destination
SellerCarrierAlongsideOn boardImport portDestinationUnloaded
Risk passesAt the named destination, once unloaded
Transport modeAny mode of transport
Main carriage booked bySeller
Cargo insuranceNot required; seller carries the risk and usually insures
Export clearanceSeller
Import clearance and dutiesBuyer
Seller pays11 of 13 cost steps

Who pays what under DPU

CostPaid by
Loading at originSeller
Export customs declarationSeller
Carriage to port of exportSeller
Unloading of truck in port of exportSeller
Loading on vessel/airplane in port of exportSeller
Carriage (sea/air) to port of importSeller
InsuranceSeller
Unloading in port of importSeller
Loading on truck in port of importSeller
Carriage to place of destinationSeller
Import customs clearanceBuyer
Import duties and taxesBuyer
Unloading at destinationSeller

Sources: ICC, Incoterms® 2020; cost split as given inWikipedia, Incoterms (section "Allocations of costs"). Duties, fit and pitfalls below are Navo's own summary, not ICC text. Incoterms® is a trademark of the ICC.

When DPU fits

Deliveries to a terminal, warehouse or site where the seller can and will unload.

What to watch

  • The only rule where the seller unloads at destination. Check the seller can actually do it at that place.
  • Replaced DAT in 2020; the place no longer has to be a terminal.
  • Import clearance and duties stay with the buyer.
  • Shipping under DPU? Compare freight rates and check sailings.