DPU (Delivered at Place Unloaded) - Incoterm 2020 - Obligations, Risk, Customs Value
D - Arrival
Transport mode
All modes
Valuation group
ddp
Risk transfer
Named place of destination (unloaded)
DPU (Delivered at Place Unloaded) is an Incoterms® 2020 rule that requires the seller to deliver the goods to the buyer unloaded from the arriving means of transport at the named place of destination. DPU is the only Incoterms® rule that requires the seller to unload goods at destination.
The seller bears all costs and risks involved in bringing the goods to and unloading them at the named place of destination. Delivery and arrival at destination are the same under this rule.
DPU is suitable for any mode of transport (sea, air, road, rail, multimodal). It replaced the former DAT (Delivered at Terminal) from Incoterms® 2010, with the key difference being that under DPU the named place of destination can be any place, not just a terminal.
The seller must arrange and pay for export clearance and the main carriage to the named destination, including unloading. However, the seller has no obligation to clear the goods for import or to pay any import duties - those responsibilities rest with the buyer.
The seller should ensure it is in a position to organise unloading at the named place. If the parties intend the seller not to bear the risk and cost of unloading, the DPU rule should be avoided and DAP should be used instead.
DAT (Delivered at Terminal) was renamed to DPU (Delivered at Place Unloaded) in Incoterms 2020 to reflect that delivery can occur at any place, not just a terminal. The ICC renamed the rule because the word "terminal" was causing confusion - many users believed it was restricted to port terminals, airports, or cargo terminals. DPU clarifies that the named destination can be any agreed location, including a warehouse, distribution centre, or construction site.
What changed between DAT (Incoterms 2010) and DPU (Incoterms 2020)?
The core obligation remains identical: the seller must unload the goods at the named destination and bear all risks until unloading is complete. The only substantive change is the name and the explicit clarification that the delivery place can be anywhere, not just a terminal. The order of articles was also adjusted in Incoterms 2020 (delivery before transport), but the rights and obligations of buyer and seller are functionally the same as under DAT.
Is DPU the only Incoterm where the seller must unload goods at destination?
Yes, DPU is the only Incoterms 2020 rule that requires the seller to unload the goods at the named place of destination. Under all other Incoterms - including DAP, DDP, and the C-group rules - the seller either delivers on the arriving transport (DAP, DDP) or at the point of handover to the carrier (CPT, CIP, CFR, CIF). This unique unloading obligation makes DPU particularly important for terminal operations and bulk cargo.
Who bears the risk during unloading under DPU?
The seller bears all risks during the unloading process. Risk transfers to the buyer only once the goods have been fully unloaded from the arriving means of transport and placed at the buyer's disposal at the named place of destination. If goods are damaged during unloading, it is the seller's loss, not the buyer's. This is a critical difference from DAP, where risk transfers before unloading begins.
Can DPU delivery take place anywhere, not just a terminal?
Yes, unlike the former DAT which was associated with terminals, DPU allows delivery at any agreed place. The named destination can be a port terminal, airport cargo area, buyer's warehouse, distribution centre, construction site, or any other location where the seller can organise unloading. This flexibility was the primary reason for renaming DAT to DPU in Incoterms 2020.
What is the difference between DPU and DAP?
The key difference is who unloads and when risk transfers. Under DPU, the seller must unload the goods at destination and bears risk until unloading is complete. Under DAP, the seller delivers the goods on the arriving transport ready for unloading, and the buyer is responsible for unloading - risk transfers before unloading. Use DPU when the seller has the capability to organise unloading; use DAP when the buyer should handle unloading.
Who handles import customs clearance under DPU?
The buyer handles all import customs clearance formalities and pays all import duties and taxes under DPU. The seller has no obligation regarding import clearance. The seller must assist the buyer with import-related documents if requested, but at the buyer's risk and cost. If the buyer fails to arrange import clearance, goods may be blocked before reaching the destination, and the buyer bears the resulting risks and costs.
When should a seller choose DPU over DAP?
A seller should choose DPU when it has the capability, equipment, or local partners to organise unloading at the named destination. DPU is particularly suitable for terminal deliveries (ports, airports, cargo terminals), bulk cargo requiring specialised unloading equipment, or situations where the buyer lacks unloading infrastructure. If the seller cannot reliably organise unloading, DAP is the safer choice.
Can DPU be used for all modes of transport?
Yes, DPU can be used regardless of the mode of transport selected, including multimodal transport. It works for sea freight (unloading at port), air freight (unloading at airport cargo terminal), road transport (unloading at warehouse), rail transport, and any combination of modes.
What are the seller's full obligations under DPU?
The seller must arrange and pay for export clearance and main carriage, unload the goods from the arriving transport at the named destination, bear all risks until the goods are unloaded and placed at the buyer's disposal, and provide documents enabling the buyer to take over the goods. The seller must also assist the buyer with import clearance documents if requested, at the buyer's risk and cost.
Who pays for unloading costs under DPU?
The seller pays all unloading costs under DPU, as unloading is the seller's obligation. This is included in the DPU price. All costs relating to the goods until they have been unloaded and delivered at the named destination are for the seller's account. Costs arising after unloading - such as storage, onward transport, or import duties - are for the buyer's account.
How does DPU affect customs valuation?
Under DPU, the price includes all transport and unloading costs at the named destination but excludes import duties and taxes. For customs valuation purposes, adjustments may be needed. If the DPU destination is inland, deductions for inland transport from the border may be necessary. The unloading costs included in the DPU price should be considered in the valuation, as they may need to be deducted depending on where unloading occurs relative to the point of importation.
Is insurance mandatory under DPU?
No, neither the seller nor the buyer has a contractual obligation to arrange insurance under DPU. However, since the seller bears all risks until and during unloading, it is strongly recommended that the seller arrange comprehensive transport insurance covering the entire journey including the unloading phase. The buyer should also consider insurance for the post-delivery phase.
What happens if the seller cannot unload at the agreed place?
If the seller cannot organise unloading at the named destination, it is in breach of its contractual obligations under DPU. The seller may face liability for any resulting losses, delays, and additional costs. To avoid this risk, sellers should only use DPU when confident they can arrange unloading at the named place. If there is doubt, DAP is the appropriate alternative, as it leaves unloading to the buyer.
What is the difference between DPU and DDP?
DPU and DDP differ in two main areas: unloading and import clearance. Under DPU, the seller unloads at destination but the buyer handles import clearance and pays import duties. Under DDP, the seller handles import clearance and pays all duties but is not required to unload (the buyer unloads, as in DAP). DDP represents the maximum obligation level for the seller among all Incoterms.
How should the DPU delivery place be specified in a contract?
Specify the exact unloading point with maximum precision: "DPU Container Yard 7, Port of Hamburg, Germany - Incoterms 2020" or "DPU Loading Bay 3, Warehouse 12, Industrial Zone, Munich, Germany - Incoterms 2020". The contract should also specify available unloading equipment, access hours, notification requirements, and who provides additional labour if needed, to avoid disputes about the practicalities of unloading.
Common mistakes
1Using DPU when the seller cannot organise unloading at the named destination - leading to breach of contract.
2Not specifying the exact unloading point, creating disputes about where and how goods should be unloaded.
3Confusing DPU with DAP - under DPU the seller must unload; under DAP the buyer unloads.
Seller vs buyer obligations
Obligation
Seller
Buyer
Export formalities
Loading
Main transport
Transport insurance
Unloading
Import formalities
Risk transfer diagram
ICC Explanatory notes
Delivery and transfer of risks
Under DPU, "Delivered at Place Unloaded" means that the seller delivers the goods - and transfers risk - to the buyer:
when the goods,
once unloaded from the arriving means of transport,
are placed at the disposal of the buyer
at a named place of destination or
at the agreed point within that place, if any such point is agreed.
The seller bears all risks involved in bringing the goods to and unloading them at the named place of destination. In this Incoterms® rule, therefore, delivery and arrival at destination are the same.
Key distinction: DPU is the only Incoterms® rule that requires the seller to unload goods at destination. The seller should therefore ensure that it is in a position to organise unloading at the named place. If the parties intend the seller not to bear the risk and cost of unloading, the DPU rule should be avoided and DAP should be used instead.
Applicable mode of transport
DPU can be used regardless of the mode of transport selected, including where more than one mode of transport is employed (multimodal).
This makes DPU suitable for any type of shipment: containerised cargo delivered to a terminal, bulk goods unloaded at a port, palletised goods delivered to a warehouse, etc.
Specifying the place of destination precisely
The parties are strongly advised to specify the destination place or point as clearly as possible, for several reasons:
Risk transfer: risk of loss of or damage to the goods transfers to the buyer at that point of delivery/destination - both parties should be clear about where this critical transfer happens.
Cost allocation: costs before that place or point are for the seller's account (including unloading); costs after are for the buyer's account.
Carriage obligation: the seller must contract or arrange for the carriage of the goods to the agreed place. If it fails to do so, the seller is in breach and will be liable for any ensuing loss.
Important change from DAT: unlike the former DAT (Delivered at Terminal), the named place under DPU can be any place - not just a port terminal, airport, or cargo terminal. It can be the buyer's warehouse, a distribution centre, or any other agreed location.
Export and import clearance
DPU requires the seller to clear the goods for export, where applicable. However, the seller has no obligation to clear the goods for import, for post-delivery transit through third countries, to pay any import duty, or to carry out any import customs formalities.
If the buyer fails to organise import clearance, the goods will be held up at a port or inland terminal in the destination country. The buyer bears the risk of any loss during this period: delivery will not have occurred yet, as the goods have not been unloaded at the named place.
If the parties intend the seller to also handle import clearance and pay import duties, they should consider using DDP instead.
Critical points
Seller must organise unloading
DPU is the only Incoterm requiring the seller to unload - the seller must be able to organise this at destination.
DPU uniquely requires the seller to unload the goods at the named place of destination. This means:
The seller must ensure it has the means and capability to organise unloading at the destination.
If the destination is the buyer's warehouse, the seller must coordinate with the buyer for unloading access and equipment.
If specialised equipment is needed (crane, forklift, sideloader), the seller must arrange this.
The risk remains with the seller until the goods are unloaded - not just until they arrive on the transport.
Consequence: if goods are damaged during unloading, it is the seller's loss, not the buyer's. This is a significant difference from DAP, where risk transfers before unloading.
Recommendation: only use DPU if the seller is confident it can organise unloading at the named destination. Otherwise, use DAP.
Import clearance failure blocks delivery
Buyer must handle import clearance - if it fails, goods are stuck and the buyer bears the risk.
Under DPU, the buyer is responsible for import clearance. If the buyer fails to organise import clearance in time:
The goods may be held at the port of entry or at a terminal before reaching the named destination.
Delivery (which requires unloading at the named place) cannot occur.
The buyer bears the risk of any loss or damage, plus additional costs (demurrage, storage, container detention).
Recommendation: ensure the buyer has obtained all necessary import licences and permits well before the goods arrive. Consider using DDP if the seller is better positioned to handle import formalities.
Destination must be suitable for unloading
The named destination must be a place where the seller can actually unload the goods.
Since DPU requires the seller to unload, the named destination must be a place where unloading is physically possible and permitted:
A port terminal or cargo terminal is straightforward (this was the DAT scenario).
A construction site or temporary location may lack proper infrastructure.
Recommendation: the contract should specify:
The exact unloading point (e.g. "loading bay 3" or "container yard")
Available unloading equipment
Access hours and any restrictions
Who provides additional labour if needed
Detailed seller obligations (A1-A10)
Article A1General obligations
The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.
Any document to be provided by the seller may be in paper or electronic form as agreed or, where there is no agreement, as is customary.
Article A2Delivery
The seller must unload the goods from the arriving means of transport and must then deliver them by placing them at the disposal of the buyer at the agreed point, if any, at the named place of destination or by procuring the goods so delivered. In either case the seller must deliver the goods on the agreed date or within the agreed period.
Article A3Transfer of risks
The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A2, with the exception of loss or damage in the circumstances described in B3.
Article A4Carriage
The seller must contract or arrange at its own cost for the carriage of the goods to the named place of destination or to the agreed point, if any, at the named place of destination. If a specific point is not agreed or is not determined by practice, the seller may select the point at the named place of destination that best suits its purpose.
The seller must comply with any transport-related security requirements for transport to the destination.
Article A5Insurance
The seller has no obligation to the buyer to make a contract of insurance.
Article A6Delivery / transport document
The seller must provide the buyer, at the seller's cost, with any document required to enable the buyer to take over the goods.
Article A7Export / import clearance
a) Export and transit clearance: where applicable, the seller must carry out and pay for all export and transit clearance formalities required by the country of export and any country of transit (other than the country of import), such as:
export/transit licence;
security clearance for export/transit;
pre-shipment inspection;
any other official authorisation.
b) Assistance with import clearance: where applicable, the seller must assist the buyer, at the buyer's request, risk, and cost, in obtaining any documents and/or information related to all import clearance formalities, including security requirements and pre-shipment inspection, needed by the country of import.
Article A8Checking / packaging / marking
The seller must pay the costs of those checking operations (such as checking quality, measuring, weighing, counting) that are necessary for the purpose of delivering the goods in accordance with A2.
The seller must, at its own cost, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged. The seller must package and mark the goods in the manner appropriate for their transport, unless the parties have agreed on specific packaging or marking requirements.
Article A9Allocation of costs
The seller must pay:
a) All costs relating to the goods and their transport until they have been unloaded and delivered in accordance with A2, other than those payable by the buyer under B9.
b) The cost of providing the delivery/transport document under A6.
c) Where applicable, duties, taxes and any other costs related to export and any transit clearance under A7(a).
d) The buyer for all costs and charges related to providing assistance in obtaining documents and information in accordance with B5 and B7(a).
Article A10Notices
The seller must give the buyer any notice required to enable the buyer to receive the goods.
Detailed buyer obligations (B1-B10)
Article B1General obligations
The buyer must pay the price of the goods as provided in the contract of sale.
Any document to be provided by the buyer may be in paper or electronic form as agreed or, where there is no agreement, as is customary.
Article B2Taking delivery
The buyer must take delivery of the goods when they have been delivered under A2.
Article B3Transfer of risks
The buyer bears all risks of loss of or damage to the goods from the time they have been delivered under A2.
If:
a) the buyer fails to fulfil its obligations in accordance with B7, then it bears all resulting risks of loss of or damage to the goods; or
b) the buyer fails to give notice in accordance with B10, then it bears all risks of loss of or damage to the goods from the agreed date or the end of the agreed period for delivery,
provided that the goods have been clearly identified as the contract goods.
Article B4Carriage
The buyer has no obligation to the seller to make a contract of carriage.
Article B5Insurance
The buyer has no obligation to the seller to make a contract of insurance. However, the buyer must provide the seller, at the seller's request, risk, and cost, with information that the seller needs for obtaining insurance.
Article B6Delivery / transport document
The buyer must accept the document provided under A6.
Article B7Export / import clearance
a) Assistance with export and transit clearance: where applicable, the buyer must assist the seller at the seller's request, risk, and cost in obtaining any documents and/or information related to all export/transit clearance formalities, including security requirements and pre-shipment inspection, needed by the country of export and any country of transit (other than the country of import).
b) Import clearance: where applicable, the buyer must carry out and pay for all formalities required by the country of import, such as:
import licence;
security clearance for import;
pre-shipment inspection;
any other official authorisation.
Article B8Checking / packaging / marking
The buyer has no obligation to the seller.
Article B9Allocation of costs
The buyer must pay:
a) All costs relating to the goods from the time they have been delivered under A2.
b) The seller for all costs and charges related to providing assistance in obtaining documents and information in accordance with A7(b).
c) Where applicable, duties, taxes and any other costs related to import clearance under B7(b).
d) Any additional costs incurred by the seller if the buyer fails to fulfil its obligations in accordance with B7 or to give notice in accordance with B10, provided that the goods have been clearly identified as the contract goods.
Article B10Notices
The buyer must, whenever it is agreed that the buyer is entitled to determine the time within an agreed period and/or the point of taking delivery within the named place of destination, give the seller sufficient notice.
DPU vs DAP comparison
Critère
DPU
DAP
Unloading
Seller unloads at destination
Buyer unloads (seller delivers on transport)
Risk transfer
After unloading at destination
On arriving transport, ready for unloading
Seller liability during unloading
Yes - seller bears unloading risk
No - buyer bears unloading risk
Import clearance
Buyer
Buyer
Best for
Terminal delivery, seller has unloading capability
Standard delivery, buyer handles unloading
Critère
DPU
DDP
Import clearance
Buyer handles import formalities
Seller handles import formalities and duties
Unloading
Seller unloads
Buyer unloads (seller delivers on transport)
Seller obligation level
High - transport + unloading
Maximum - transport + import clearance + duties
Best for
When seller can unload but buyer handles import
When seller handles everything including import
Impact on customs value
Incoterm DPU belongs to group DDP. This group determines which adjustments (AK/BA) are applied to the invoiced price to calculate customs value.
Seller can organise unloading: ideal when the seller has the capability, equipment, or local partners to unload at destination.
Terminal delivery: particularly suited for delivery at ports, airports, cargo terminals, or distribution centres with unloading facilities.
Buyer wants delivered and unloaded goods: the buyer simply collects the unloaded goods, reducing their logistics burden.
Replacement for DAT: DPU replaced "Delivered at Terminal" from Incoterms® 2010, with the flexibility to deliver to any place, not just terminals.
When to avoid DPU
Seller cannot organise unloading at destination: if the seller has no way to arrange unloading at the named place, use DAP instead.
High unloading risk: if the goods are fragile, heavy, or require specialised handling, the seller may prefer DAP to avoid unloading liability.
Seller should handle import clearance: use DDP for full seller responsibility.
Buyer wants to control logistics: use FCA or CPT instead.
Recommended contractual clauses
Precise destination: specify the exact unloading point (e.g. "Container Yard 7, Port of Hamburg" or "Loading Bay 3, Warehouse 12, Munich").
Unloading method: define how unloading will be performed and with what equipment.
Access and scheduling: specify available hours for unloading, advance notification requirements, and any site restrictions.
Import clearance timeline: require the buyer to obtain import clearance before the goods arrive.
Insurance: clarify insurance arrangements, especially covering the unloading phase.
Analysis by profile
Advantages
Obligations minimales. L'acheteur n'est en charge de rien concernant les sujets de logistique et transport. C'est le seul Incoterm qui prévoit le déchargement à destination à la charge du vendeur. Si le lieu de livraison souhaité est dans les locaux de l'acheteur, Incoterm à privilégier. Seules les formalités douanières import sont à sa charge.
Disadvantages
Absence de flexibilité en terme d'organisation et de négociation des coûts pour l'acheteur.
Recommendations
Il est recommandé de solliciter plusieurs devis basés sur des Incoterms différents afin de comparer les coûts.
Le post-acheminement et le déchargement au lieu convenu étant également à la charge du vendeur, anticiper et coordonner avec ce dernier l'arrivée des marchandises pour la réalisation des formalités d'importation et de la logistique sur site.
Bien définir le lieu de destination.
Comparative analysis (radar)
DPU
Compare with
Common mistakes
1
Using DPU when the seller cannot organise unloading at the named destination - leading to breach of contract.
2
Not specifying the exact unloading point, creating disputes about where and how goods should be unloaded.
3
Confusing DPU with DAP - under DPU the seller must unload; under DAP the buyer unloads.
4
Buyer failing to arrange import clearance in time, blocking delivery and generating additional storage and demurrage costs.
5
Not considering the seller's unloading risk - if goods are damaged during unloading, the seller bears the loss, not the buyer.
DPU 2020 (ex-DAT): Seller Unloads at Destination - The Trade Hub