Delivered at Place Unloaded
DPUThe seller delivers and unloads the goods at the named destination; it is the only rule requiring seller unloading.
Last reviewed: 30 September 2026
Professional definition
The seller delivers and unloads the goods at the named destination; it is the only rule requiring seller unloading. The named place must be stated precisely and the parties should identify the Incoterms® 2020 version.
Example
A German seller delivers and unloads a machine at a buyer's Bristol site; the buyer handles UK import clearance.
Where it is used
Any mode. Choose a destination where the seller can safely and legally unload.
DPU responsibilities
Seller
- Arrange carriage to destination
- Bear risk through unloading
- Unload at the named place
- Clear export and transit formalities
Buyer
- Receive the unloaded goods
- Complete import clearance and pay import charges
- Arrange onward movement after delivery
- Delivery point
- Choose a destination where the seller can safely and legally unload.
- Risk transfer
- Transfers after the goods have been unloaded at the named destination.
- Cost responsibilities
- Seller pays carriage and unloading at destination. Buyer pays import clearance, duty/tax and subsequent costs.
- Insurance
- Neither party must insure; seller normally covers its risk through unloading.
- Customs
- Export: Seller. Import: Buyer. Seller pays export and transit charges; buyer pays import duty, import VAT and clearance charges.
Common mistakes and things to remember
Incoterms® allocate delivery, risk, cost and customs tasks; they do not determine title, payment, product compliance or every contract obligation.
Source
Use the linked authority and applicable national guidance for current requirements.