Incoterms® 2020 · Any mode of transport
DPU (Delivered at Place Unloaded) under Incoterms® 2020
DPU is new in Incoterms 2020 and replaces DAT. The seller brings the goods to the named destination, unloads them from the arriving means of transport and delivers when the unloaded goods are placed at the buyer's disposal. It is the only rule that requires the seller to unload at destination.
- Risk transfer
- Risk passes to the buyer when the goods have been unloaded from the arriving means of transport and placed at the buyer's disposal at the named place of destination.
- Cost transfer
- The seller pays all costs until the goods are unloaded at destination, including export clearance; the buyer pays import clearance, duties and all costs thereafter.
- Mode of transport
- Any mode of transport
- Insurance
- Not required, agreed between the parties
Who does what along the delivery chain
- 1Loading at seller's premisesSeller
- 2Export clearanceSeller
- 3Transport to port/terminal of departureSeller
- 4Loading onto main carriageSeller
- 5Main carriageSeller
- 6Cargo insuranceNot required / negotiable
- 7Unloading at destinationSeller
- 8Import clearanceBuyer
- 9Import duties & taxesBuyer
- 10Delivery to final destinationSeller
Seller's obligations
- Provide the goods, a commercial invoice and suitable packaging.
- Carry out and pay for export and transit clearance.
- Contract for carriage, or use its own transport, to the named destination.
- Unload the goods from the arriving means of transport at destination.
- Bear all risks until the goods have been unloaded.
- Provide documents enabling the buyer to take delivery and notify delivery.
Buyer's obligations
- Pay the price.
- Take delivery once the goods have been unloaded at destination.
- Carry out and pay for import clearance and import duties.
- Ensure the destination can receive the goods and the seller's unloading equipment.
- Bear risks and costs caused by delayed import clearance.
- Provide evidence of having taken delivery.
Use it when
- The seller has the equipment and capability to unload at destination, such as project cargo or installed machinery.
- Delivery to a CFS, terminal or depot where the seller has an unloading contract.
- The buyer has no specialist unloading equipment.
Avoid it when
- The seller cannot guarantee unloading at destination, where DAP fits better.
- The destination is uncertain or inaccessible to unloading equipment.
- The buyer wants to control unloading itself.
Common mistakes
- Still using DAT instead of DPU in new contracts.
- Believing DPU only applies at terminals, as DAT did.
- Not agreeing site access conditions and unloading equipment at destination.
Practice in Vietnam
In Vietnam, DPU suits project cargo such as power equipment, transformers and production lines where the supplier is responsible for delivering to site and lifting into place. Vietnamese buyers on DPU need to ensure the receiving area is ready, permits for oversized and heavy transport are in place where required, and import clearance is completed before the goods arrive. Customs value is still calculated up to the first port of import.
Worked example
A wind farm developer in Khanh Hoa buys a transformer from Korea on "DPU Wind Farm X Site, Khanh Hoa, Vietnam, Incoterms® 2020". The seller ships by sea to Ca Na port, hires a specialised trailer to the site and lifts the transformer onto its foundation. The buyer clears import customs, pays duties and bears the risk once the transformer has been set down.
Frequently asked questions
How does DPU differ from DAT?
DAT applied only to delivery at a terminal. DPU applies to any place the parties agree, such as a warehouse, project site or factory.
How does DPU differ from DAP?
Under DAP the seller delivers when the goods are ready for unloading; under DPU the seller must unload and deliver the goods unloaded.
Who clears imports under DPU?
The buyer clears the goods for import and pays duties.
Incoterms® is a registered trademark of the International Chamber of Commerce (ICC). This content is for general guidance and does not replace legal or banking advice for a specific transaction.
Incoterms® 2020 responsibility matrix
| Rule | Loading at seller's premises | Export clearance | Transport to port/terminal of departure | Loading onto main carriage | Main carriage | Cargo insurance | Unloading at destination | Import clearance | Import duties & taxes | Delivery to final destination |
|---|---|---|---|---|---|---|---|---|---|---|
| EXW | B | B | B | B | B | – | B | B | B | B |
| FCA | S | S | S | B | B | – | B | B | B | B |
| FAS | S | S | S | B | B | – | B | B | B | B |
| FOB | S | S | S | S | B | – | B | B | B | B |
| CFR | S | S | S | S | S | – | B | B | B | B |
| CIF | S | S | S | S | S | S* | B | B | B | B |
| CPT | S | S | S | S | S | – | B | B | B | B |
| CIP | S | S | S | S | S | S* | B | B | B | B |
| DAP | S | S | S | S | S | – | B | B | B | S |
| DPU | S | S | S | S | S | – | S | B | B | S |
| DDP | S | S | S | S | S | – | B | S | S | S |
- S Seller
- B Buyer
- S* Seller obligation (insurance)
- – Not required / negotiable
Need advice on delivery terms or documents for a specific shipment?
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