Delivered at Place Unloaded (DPU)

Delivered at Place Unloaded (DPU) is the Incoterms 2020 rule under which the seller carries all cost and risk to a named destination and unloads the goods there. Delivery, and the transfer of risk, happen once the goods are unloaded and at the buyer's disposal. The buyer clears import and pays the duties and taxes. DPU works for any mode of transport and is the only Incoterms rule that makes the seller unload at destination.

From DAT to DPU

DPU is not a new rule. Incoterms 2010 had DAT, Delivered at Terminal, and the 2020 revision renamed it to make clear that the destination can be any place, not only a terminal. The ICC also moved it after DAP in the list, because DAP delivers before unloading and DPU after. A contract can still incorporate Incoterms 2010 and DAT if it says so expressly, but for new contracts use DPU with the named place in full.

Who does what under DPU

• Seller: export clearance, any transit formalities, carriage to the named place, unloading there, and the risk of loss or damage until the goods are unloaded
• Buyer: the Importer Security Filing for ocean cargo, import clearance, duty and taxes, and any onward move from the named place
• Insurance: neither party is obliged. The seller carries the risk to destination, so it usually insures its own interest

DPU vs DAP vs DDP

All three D rules deliver at the named destination. Under DAP the goods are delivered on the arriving truck, ready for unloading, and unloading is the buyer's job and risk. Under DPU the seller unloads. Under DDP the seller also clears import and pays the duty. ICC guidance is that a seller should choose DPU only if it can unload the goods at the named place; if it cannot, DAP is the better fit. Compare the three in the Incoterms explainer.

DPU on a US import

• Name the place and point. "DPU Edison, NJ" leaves open whether unloading happens at a container freight station, a rail ramp or your dock. Write the address and who provides the forklift or dock
• You are still importer of record. The seller controls the freight but you clear the goods. Under 19 CFR 149.1 the ISF Importer for ocean cargo is normally the buyer, so make sure the ISF is filed on time even though the seller's forwarder holds the booking
• Customs value. The DPU price bundles freight to your door. International freight and insurance are excluded from US value (19 U.S.C. 1401a(b)(4)), at their actual cost, and US transport after importation is excluded if identified separately (19 U.S.C. 1401a(b)(3)). Without an itemized invoice, the full price is at risk of being dutiable
• Release. The bill of lading is in the seller's hands, so a dispute at origin can hold the container at the US terminal

Estimate the duty stack, including Section 301, Section 232 and any other additional duties in force, in the tariff simulator.

Receiving DPU cargo through Airlift

If your supplier sells DPU to a US address, Airlift can act for you on the import side: file the ISF where the seller's forwarder has not, coordinate the entry through our licensed customs-broker network (customs clearance) so the goods are cleared before the seller's delivery, and arrange warehousing or onward delivery from the named place. Would rather control the move and see what the freight costs? Ask for an FOB or FCA price and compare it with our ocean freight quote in rate search.