Where delivery happens
When the goods have been unloaded at the named destination and placed at the buyer's disposal.
The seller
- Export clearance
- Freight and transit risk to the named place
- Unloading at destination
The buyer
- Import clearance, duty and GST/VAT
When risk passes
Passes after unloading at the named place.
When to use DPU
The seller can arrange unloading at the destination (e.g. at a terminal or with its own crane truck).
Watch out
DPU replaced DAT in Incoterms 2020. Only use it if the seller really can unload at that address.
Example
DPU Port of Melbourne container terminal: the seller pays to get the cargo off the vessel and onto the terminal.
How it appears on the invoice
Write the three-letter code, the named place and the rules version, for example DPU Swanson Dock, Port of Melbourne (Incoterms® 2020). The full name is not needed on the document. In Vendara Trade Documents you pick DPU – Delivered at Place Unloaded from the list and the invoice prints just DPU with your named place.
Frequently asked questions
What does DPU mean?
DPU stands for Delivered at Place Unloaded (Incoterms® 2020). Like DAP, but the seller must also unload the goods at the named place. It is the only Incoterm where the seller unloads.
Where does risk pass under DPU?
Passes after unloading at the named place.
Who pays import duty and GST under DPU?
The buyer pays import clearance, duty and import GST or VAT.
When should I use DPU?
The seller can arrange unloading at the destination (e.g. at a terminal or with its own crane truck).
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