Incoterms 2020 Guide
DPU

Delivered at Place Unloaded

The only Incoterm where the seller must also unload goods at the destination — renamed from DAT in 2020.

Transport Mode
All Transport Modes
Risk Transfers At
After goods are unloaded at the named destination
Seller Arranges
Pack and label goods for international transport, Export customs clearance and any export duties
Buyer Arranges
Import customs clearance at destination, Import duties, VAT and local taxes

What Is DPU (Delivered at Place Unloaded)?

Delivered at Place Unloaded (DPU) requires the seller to deliver the goods to a named destination and unload them there. DPU is unique among all Incoterms in that the seller must bear the cost and risk of unloading. Risk only transfers to the buyer after the goods have been unloaded at the named place. DPU was renamed from DAT (Delivered at Terminal) in Incoterms 2020 and expanded: while DAT was restricted to terminal delivery (port terminals, airport warehouses, cargo terminals), DPU allows delivery to any named place — including the buyer's warehouse or a construction site — as long as unloading is feasible at that location. The buyer handles import customs clearance and duties.

Who Is Responsible for What?

SELLERSeller's Obligations

  • Pack and label goods for international transport
  • Export customs clearance and any export duties
  • Main international freight to the named destination
  • Unloading costs at the named place of destination
  • Any transit insurance the seller chooses to arrange

BUYERBuyer's Obligations

  • Import customs clearance at destination
  • Import duties, VAT and local taxes
  • Any onward transport from the named place to final address

When to Use DPU

DPU suits shipments to destinations where unloading is practical and the seller has the equipment or carrier capacity to unload (e.g., port terminals, freight depots, warehouses with loading docks). It is common in project cargo, heavy machinery deliveries, and sea freight to specific port terminals where the seller's freight forwarder manages the full logistics chain including discharge.

When NOT to Use DPU

Do not use DPU for courier or parcel shipments — unloading is not a relevant concept for small parcels. Also avoid DPU if the named destination does not have suitable unloading facilities, as the seller would be unable to fulfil their obligations. DPU is also inappropriate if the buyer wants to control when and how goods are unloaded at their facility.

DPU FAQs

What is the difference between DAP and DPU?

Both DAP and DPU require the seller to arrange and pay for delivery to the named destination. The key difference is unloading: under DAP, the seller delivers ready for unloading but the buyer unloads; under DPU, the seller must also unload the goods at the named place. Risk transfers in DAP before unloading, and in DPU after unloading.

What was DAT (Delivered at Terminal)?

DAT was an Incoterm from Incoterms 2010 that was renamed DPU in Incoterms 2020. The main change was broadening the scope: DAT restricted delivery to a 'terminal' (port, airport, cargo depot), whereas DPU allows delivery to any named place — including a buyer's factory or warehouse — as long as the seller can unload there.

Who pays import customs under DPU?

The buyer pays import customs clearance and all import duties under DPU. The seller delivers and unloads at the named destination, but the goods must then clear customs (or be in bond) before the buyer takes final delivery. This is the same as DAP — only DDP covers the seller paying import duties.

What named places can be used with DPU?

Under DPU, the named place can be any location where unloading is feasible: a port terminal, rail freight terminal, airport cargo facility, buyer's warehouse, construction site, or industrial plant. The parties should check that the named place has adequate unloading equipment and the seller's carrier can access it.

Is DPU common for sea freight shipments?

DPU is moderately common for sea freight, particularly when the seller's freight forwarder handles the entire port-to-port and terminal discharge operation. It is used when the buyer wants delivered, unloaded goods at a port terminal before handling import clearance.

What does DPU mean in shipping?

DPU stands for Delivered at Place Unloaded. It is one of the eleven Incoterms 2020 trade terms introduced to replace the previous DAT (Delivered at Terminal). Under DPU, the seller arranges all transport to the named destination place and unloads the goods there. The buyer then handles import customs and any onward delivery.

What is a real-world DPU example?

A machinery manufacturer in Germany ships industrial equipment to a factory in Morocco on DPU Casablanca Terminal terms. The seller books ocean freight from Hamburg to Casablanca, supervises unloading at the Casablanca terminal, and bears all costs and risk until goods are unloaded. The Moroccan buyer then handles Moroccan customs clearance and import duties before taking delivery.

What is DPU Incoterms 2020?

DPU is a new term introduced in Incoterms 2020 to replace DAT from Incoterms 2010. The key upgrade was removing the restriction to 'terminals' — DPU allows delivery to any named place, not just ports and transport terminals. DPU is also unique among all Incoterms in that it requires the seller to both deliver to and unload at the destination.

When does risk transfer under DPU?

Risk transfers from seller to buyer once the goods have been unloaded at the named destination place. This makes DPU unique — it is the only Incoterm where risk transfers after the unloading operation is complete. Under DAP (the closest alternative), risk transfers when goods are delivered ready for unloading, i.e., before unloading begins.

What is the difference between DPU and DDP?

Under DPU, the seller delivers and unloads at the named destination but the buyer handles import customs and duties. Under DDP (Delivered Duty Paid), the seller covers everything — including import customs clearance and all import duties. DDP gives buyers a fully landed cost; DPU leaves customs and duty costs with the buyer.

Does DPU include import customs clearance?

No. DPU does not include import customs clearance or import duties — these are the buyer's responsibility. The seller delivers and unloads the goods at the named place; after that, the buyer must clear the goods through customs before taking ownership. This distinguishes DPU from DDP, which includes import clearance.

What transport modes does DPU apply to?

DPU applies to all transport modes: sea freight, air freight, road freight, rail, and multimodal combinations. It is particularly common for sea freight to port terminals and for road freight where the seller's vehicle delivers directly to the buyer's site and the driver unloads.

What are the seller's risks under DPU?

The seller bears all risk until the goods are unloaded at the named destination — including during the main international transit, at the destination port or terminal, and during the unloading operation itself. The seller is also exposed to delays if unloading is not possible (no equipment available, site access issues), which can generate additional costs. Sellers should verify site conditions before agreeing DPU terms.

Can DPU be used if the buyer's premises do not have unloading equipment?

Yes, but the seller must arrange appropriate unloading equipment (cranes, forklifts, tail-lift vehicles) as part of their delivery obligation. The seller bears all cost and risk for unloading. If the buyer's site cannot accommodate the seller's vehicles or equipment, this should be addressed in the sales contract before DPU terms are agreed.

What is the difference between DPU and DAP?

Both require the seller to deliver to the named destination. The sole difference is unloading: under DAP, the buyer unloads; under DPU, the seller unloads. DPU therefore places a greater burden on the seller. Buyers who want goods placed precisely at their facility prefer DPU; sellers who want risk to transfer as early as possible prefer DAP.

All Incoterms 2020

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