Incoterms 2020 · Any mode

DPU (Delivered at Place Unloaded): who pays what

The short answer

Under DPU (Delivered at Place Unloaded), the seller delivers the goods to the named place and unloads them there. It is the only Incoterms rule that makes the seller unload. The buyer clears US customs and pays the duty.

Who pays what under DPU

Cost and risk split under DPU
StepUnder DPU
Export clearanceSeller
Main freightSeller
Cargo insuranceSeller (not required, but the seller carries the risk)
US customs clearanceBuyer
US import duty and feesBuyer
Unloading at destinationSeller
Risk passes to the buyerAt the named destination, once the goods are unloaded

In the contract, DPU is followed by the place of destination where the goods are unloaded: for example "DPU Savannah container yard, Incoterms 2020".

What DPU means for a US importer

DPU replaced DAT (Delivered at Terminal) in Incoterms 2020. The named place no longer has to be a terminal; it can be any place the seller can unload.

Use DPU only when the seller can actually arrange unloading at your place. Most foreign sellers cannot, which is why DAP is far more common.

US customs value under DPU

As with DAP, the international freight and insurance in a DPU price are deducted from the US customs value when they are shown separately.

Check the duty for your product in the Gateway tariff calculator.

Watch out for

  • Unloading equipment, appointments and the time it takes at your dock all become the seller's problem under DPU. Agree them in writing.

DPU questions

What replaced DAT in Incoterms 2020?

DPU (Delivered at Place Unloaded). It works like DAT did, but the place of delivery can be any place, not only a terminal.

Who unloads the goods under DPU?

The seller. DPU is the only Incoterms rule that requires the seller to unload at the destination.

Who pays US duty under DPU?

The buyer. Import clearance and duty stay with the buyer under DPU.

Get a freight quoteCalculate the US duty

Sources

Incoterms® is a registered trademark of the International Chamber of Commerce. This page explains the rule in our own words; the ICC publication is the authoritative text.