DPU, or Delivered at Place Unloaded, is an Incoterms rule under which the seller bears cost and risk to transport and unload goods at the named destination. The buyer handles import clearance, duty and tax.
What does the seller handle?
The seller completes export formalities, arranges carriage, bears transit risk and unloads the goods at the agreed place.
What does the buyer handle?
The buyer completes import formalities and pays import duties, taxes and related clearance costs.
Why is unloading important?
DPU is the only Incoterms 2020 rule that requires the seller to unload at destination. The seller should confirm equipment, site access and safety before agreeing to it.
DPU versus DAP
Under DPU, the seller unloads. Under DAP, the seller delivers ready for unloading and the buyer performs unloading.
What should the contract specify?
State the exact destination point, unloading method, equipment, appointment requirements and what constitutes completed delivery.
