Incoterms 2020 · The only rule that makes the seller unload
DPU — Delivered at Place Unloaded
The seller delivers and unloads the goods at the named place; the buyer clears import and pays duty.
Key facts
| Risk passes | When the goods are unloaded at the named place |
|---|---|
| Export clearance | Seller |
| Import clearance and duty | Buyer |
| Main carriage | Seller |
| Insurance | Neither party is obliged; seller bears risk and normally insures |
| Unloading | Seller |
| Best for | Destinations where the seller controls unloading equipment |
| Source | ICC Incoterms 2020, DPU (replaced DAT) |
DPU is the only term with a seller unloading duty
Every other delivered rule leaves unloading to the buyer or does not address it. DPU makes unloading part of delivery, so the seller needs equipment, access and a plan for the receiving site. If the seller cannot unload, DAP is the correct rule.
Because delivery is complete only after unloading, risk stays with the seller through the unloading operation. Damage during unloading is the seller's problem unless the contract says otherwise.
DPU is not a duty-paid term
DPU delivers and unloads, but the buyer still clears import and pays duty. Sellers sometimes assume that a delivered-and-unloaded term includes the border; it does not. Add DDP only when the seller can act as importer of record.
For cost modelling, DPU is goods, freight, insurance, destination handling and unloading. Duty and import tax stay on the buyer's side.
Frequently asked questions
What replaced DAT?
DPU replaced DAT in Incoterms 2020. The delivery point is now defined by unloading at the named place.
Does DPU include import duty?
No. The buyer clears import and pays duty and taxes.
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