DPU (Delivered at Place Unloaded) is the Incoterms 2020 rule in which the seller delivers the goods, unloaded, at the named place of destination — bearing every cost and risk up to and including unloading. It is the only Incoterm that requires the seller to unload the goods at the destination. Once unloaded, the buyer takes over, handling import clearance and duties.
DPU is written as "DPU [named place of destination]" — for example, DPU Newark Container Yard. It replaced the old DAT rule (Delivered at Terminal) when Incoterms 2020 came into force.
What Does DPU (Delivered at Place Unloaded) Mean?
Under DPU, the seller carries the shipment all the way to the named destination and then unloads it there. The seller pays for export clearance, the main carriage, and unloading, and bears the risk for the entire journey — including the act of unloading. Only after the goods are unloaded and placed at the buyer's disposal does risk pass to the buyer.
DPU is the mirror image of DAP on one point: under DAP the seller delivers the goods ready for unloading and the buyer unloads, whereas under DPU the seller does the unloading. That single difference is the whole reason DPU exists as a separate rule.
DPU works for any mode of transport and the "named place" can be anywhere the goods can be unloaded — a terminal, a warehouse, a container yard, or the buyer's premises. This flexibility is why it replaced DAT, which was limited to a "terminal."
DPU Incoterms: Buyer vs Seller Responsibilities
| Responsibility | Seller | Buyer |
|---|---|---|
| Packaging and marking | Yes | No |
| Export clearance and duties | Yes | No |
| Main carriage to destination | Yes | No |
| Insurance | Yes (optional, seller's risk) | No |
| Unloading at the named place | Yes | No |
| Import clearance, duties and taxes | No | Yes |
| Onward transport from the named place | No | Yes |
When Does Risk Transfer Under DPU?
Risk transfers from the seller to the buyer after the goods have been unloaded at the named place of destination and placed at the buyer's disposal. Because the seller is on the hook through unloading, DPU is the only rule where damage caused during unloading is the seller's responsibility. Sellers should therefore only agree to DPU when they are confident unloading can be done safely at the destination.
Financing imports shouldn't drain your working capital.
Drip Capital pays your supplier directly and gives you 30–90 days to repay — collateral-free.
See if you qualify
DPU vs DAP vs DDP
| Rule | Who unloads at destination | Who clears import & pays duties | Risk transfers |
|---|---|---|---|
| DAP (Delivered at Place) | Buyer | Buyer | At destination, ready for unloading |
| DPU (Delivered at Place Unloaded) | Seller | Buyer | After unloading at destination |
| DDP (Delivered Duty Paid) | Buyer | Seller | At destination, ready for unloading |
DPU sits between DAP and DDP: like DAP, the buyer clears imports; unlike DAP, the seller unloads.
DPU vs DAT: What Changed in Incoterms 2020
DPU is the renamed and broadened successor to DAT (Delivered at Terminal) from Incoterms 2010. The rules are functionally the same — the seller delivers and unloads at destination — but DAT restricted the delivery point to a "terminal," while DPU allows any named place where unloading is possible. If you are working under current rules, use DPU; DAT no longer appears in the Incoterms set.
When to Use DPU (and When Not To)
Use DPU when:
- You (the buyer) want the goods delivered and unloaded at a specific place, but will handle import clearance yourself
- The seller can safely manage unloading at the destination
- The delivery point is a yard, warehouse, or site rather than a simple curbside hand-over
Avoid DPU when:
- The seller cannot control or safely perform unloading at the destination — use DAP instead
- You want the seller to also clear imports and pay duties — use DDP
DPU Example
A US buyer imports equipment from a supplier in South Korea on DPU Newark Container Yard terms. The seller manufactures and exports the goods, ships them to Newark, and unloads them at the container yard. Risk passes to the US buyer only after the goods are unloaded. From there, the buyer clears US customs, pays the import duties, and moves the equipment onward to its facility.
Related Resources
- Incoterms 2026: The Complete Guide to All 11 Rules
- DAP Incoterms — Delivered at Place
- DDP Incoterms — Delivered Duty Paid
- DAT Incoterms — Delivered at Terminal (now DPU)
Frequently Asked Questions
What does DPU mean in shipping?
DPU (Delivered at Place Unloaded) means the seller delivers the goods, unloaded, at the named place of destination, bearing all costs and risk including unloading. The buyer then handles import clearance and duties. It is the only Incoterm that requires the seller to unload.
When does risk transfer under DPU?
Risk transfers after the goods have been unloaded at the named place of destination and placed at the buyer's disposal. This makes DPU the only rule where the seller bears the risk of damage during unloading.
What is the difference between DPU and DAP?
Under DAP the seller delivers the goods ready for unloading and the buyer unloads. Under DPU the seller unloads the goods at the destination. In both, the buyer clears imports and pays duties.
Is DPU the same as DAT?
DPU replaced DAT (Delivered at Terminal) in Incoterms 2020. They work the same way — the seller delivers and unloads at destination — but DPU allows any named place, while DAT was limited to a terminal. DAT is no longer part of the Incoterms rules.
Who pays import duties under DPU?
The buyer pays import clearance, duties, and taxes under DPU. The seller's obligation ends once the goods are unloaded at the named place of destination.
Does the seller unload the goods under DPU?
Yes. DPU is the only Incoterm that requires the seller to unload the goods at the destination. The seller bears the risk until unloading is complete.
