# DPU, Delivered at Place Unloaded (Incoterms 2020)

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.

- Transport: any mode
- Delivery and risk transfer: Unloaded from the arriving means of transport at the named place of destination, which can be any place, not only a terminal.
- Seller's costs run to: Unloaded at destination

## Responsibilities

| Job | Who |
|---|---|
| Export clearance | Seller |
| Loading at origin | Seller |
| Main carriage | Seller |
| Insurance | No obligation |
| Unloading at destination | Seller |
| Import clearance and duties | Buyer |

## Common 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 or DAP?

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

Incoterms® is a trademark of the International Chamber of Commerce; CartonMath is not affiliated with the ICC.

## FAQ

**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.

Source page: https://cartonmath.com/incoterms/dpu/
Updated: 2026-10-06
Publisher: CartonMath (https://cartonmath.com)