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GOODS ACROSS BORDERS

INCOTERMS 2020

DPU

Delivered at Place Unloaded
CODEDPU
VERSIONIncoterms 2020
MODEAny mode
RISK TRANSFERS ATAt named destination, after unloading

Cost responsibility

Seller pays everything to destination including unloading. Buyer pays import duty and taxes.

Seller obligations

  • S1Export clearance
  • S2Main carriage
  • S3Unloading at destination
  • S4Delivery to named place unloaded

Buyer obligations

  • B1Import clearance
  • B2Import duty and taxes
  • B3Onward transport from delivery point

When to use DPU

When the seller can arrange unloading at destination (e.g., seller has equipment or contracts with destination terminal). Replaced DAT (Delivered at Terminal) in Incoterms 2020 — any place, not just terminals.

When NOT to use DPU

When the seller cannot guarantee unloading capability at the destination. When unloading is complex and the buyer is better equipped to handle it.

Common mistakes with DPU

  • !Using DPU when the seller has no way to unload at destination
  • !Confusing DPU with DAP — the only difference is who unloads
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog