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