Who unloads under DPU?

The seller. DPU is the only Incoterm that requires the seller to unload at the named place. If unloading should be the buyer’s job, use DAP.

When does risk transfer under DPU?

Risk transfers to the buyer when the goods are delivered at the named place and have been unloaded.

Who pays import duties and VAT under DPU?

The buyer pays import duties and taxes and completes import customs formalities. If the seller should pay these, use DDP.

Is DPU suitable for any mode?

Yes. DPU works for road, air, sea and multimodal. Specify the exact named place and unloading conditions.

What did DPU replace?

DPU replaced DAT (Delivered At Terminal). It can be any named place, not only a terminal.

DPU (Delivered At Place Unloaded) | Any Mode, Seller Unloads, Risk Point

Q: What does DPU mean?

Delivered At Place Unloaded means the seller delivers the goods unloaded at the named place at destination. The buyer handles import clearance, duties and taxes.

Last updated: 18 August 2025

What is DPU?

DPU (Delivered At Place Unloaded) means the seller delivers the goods unloaded at the named place at destination. The buyer then takes responsibility for import clearance, duties and taxes, and any onward movement. DPU replaced the old DAT Incoterm.

Risk and responsibility

Task	Party	Notes
Export packing and documentation	Seller	Commercial Invoice and Packing List
Export clearance	Seller	Seller files export declaration
Main carriage to named place	Seller	Any mode; specify address or terminal precisely
Delivery unloaded (risk point)	Seller → Buyer (risk)	Risk transfers after unloading at named place
Import clearance, duties and taxes	Buyer	Use DDP if seller must handle these

When to use DPU

Terminal or site deliveries where the seller can arrange safe unloading.
Projects needing crane or special unloading at destination managed by the seller.

Notes and alternatives

If the seller should deliver ready for unloading but not unload, use DAP.
If the seller should handle import clearance and pay duties and taxes, use DDP.
For international road paperwork, see CMR.
Ensure commodity codes and EORI are prepared to avoid delays at import.

How Clintopia helps

We plan DPU deliveries with site checks, unloading equipment and timed slots. For customs entries and tariff codes, see Customs Clearance. For port or terminal to site legs in the UK, see Container Haulage. For ocean legs and consolidation, see Sea Freight. For full coordination across modes, see Freight Forwarding.

Seller delivers the goods unloaded at the named place at destination

DPU (Delivered At Place Unloaded)

DPU (Delivered At Place Unloaded)

What is DPU?

Risk and responsibility

When to use DPU

Notes and alternatives

How Clintopia helps

Related terms

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DPU — FAQs