What Is DPU? Delivered at Place Unloaded, and DPU vs DAP & DDP (formerly DAT)

DPU is the only one of the 11 Incoterms rules where the seller is responsible for unloading the goods at the destination. Incoterms 2020 renamed the former DAT (Delivered at Terminal) to DPU and broadened it so the delivery place is not limited to a terminal.

This guide looks at DPU alone. For a full comparison of all 11 rules, see the complete Incoterms 2020 guide.

What Is DPU?

DPU (Delivered at Place Unloaded) is the Incoterms rule under which delivery is complete once the seller unloads the goods from the arriving means of transport at the named destination. It works for any mode and belongs to Group D, where the seller is responsible to destination. You write the rule and destination together in the contract, like "DPU Incheon CY."

Who Bears What Under DPU

The seller bears carriage and risk to destination and is responsible through unloading the goods there. Import clearance and duties, however, fall to the buyer.

Risk Transfers Only After Unloading

Because DPU sits in Group D, cost and risk both run to destination. Crucially, risk transfers to the buyer once unloading is complete at the destination. If there is an incident during unloading, it is still the seller's responsibility. So the seller should check the unloading conditions (equipment, space) at the destination in advance.

DPU vs DAP: Who Unloads

DPU and DAP (Delivered at Place) both make the seller responsible to destination, but the unloading responsibility differs.

DPU covers the seller through unloading; DAP up to just before unloading. If the destination lacks unloading equipment or the seller cannot control unloading, DAP fits; if you want the seller to handle unloading too, DPU fits.

DPU vs DDP: Who Clears Import

DPU and DDP (Delivered Duty Paid) both have the seller deliver to destination, but the import clearance and duty burden differs.

• DPU: import clearance and duties on the buyer
• DDP: import clearance and duties on the seller

To keep the seller out of import-country tax and clearance risk, DPU is safer than DDP.

Import Duty and DPU

Korea assesses import duty on a CIF-based customs value. DPU includes freight and unloading to destination in the price, but the buyer handles import clearance and duty payment. Inland carriage and unloading costs incurred after arrival in the country may be treated separately in the customs valuation, so confirm the actual duty with a licensed customs broker.

This guide is for general information. Actual contracts depend on the detailed rules and each deal, so confirm against the ICC rules and with a specialist.