DPU (Delivered at Place Unloaded)
An Incoterm where the seller delivers goods to a named place and unloads them there, while the buyer handles import clearance and duties.
TL;DR: DPU means the seller carries the goods to the named destination and unloads them there. Risk passes to the buyer once the goods are unloaded.
DPU is the only Incoterms 2020 rule that requires the seller to unload the goods at destination. It can be used for any mode of transport. The seller clears the goods for export and pays for transport to the named place and for unloading. The buyer handles import clearance, duties and taxes.
DPU replaced DAT (Delivered at Terminal) in Incoterms 2020. The old rule limited delivery to a terminal. The new name makes clear that the place can be anywhere, such as a warehouse or a project site, as long as the goods can be unloaded there.
The seller should only agree to DPU if it can arrange unloading at the named place. For heavy crates or pallets, this may mean a forklift, a crane or a crew on site. Access limits, narrow roads or no loading dock can make this hard to organize from overseas.
The buyer should still plan for customs. As with DAP, if import clearance is delayed, storage and container charges can add up quickly on the buyer’s side.
If unloading is simple for the buyer to handle, DAP is often easier. If the buyer wants the seller to also pay import duties and taxes, look at DDP. Compare with DAP and DDP.