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Incoterms 2020 compared

DAP vs DPU: which Incoterm should you use?

DAP (Delivered At Place) versus DPU (Delivered At Place Unloaded) — who pays freight, where risk transfers, and what each choice does to your landed cost. Last reviewed 16 July 2026.

Quick answer

DAP and DPU both deliver to a named place; the difference is unloading — under DPU the seller unloads the goods, under DAP the buyer does.

Main freight paid byDAP: Seller · DPU: Seller
Import clearanceDAP: Buyer · DPU: Buyer

DAP vs DPU at a glance

FactorDAPDelivered At PlaceDPUDelivered At Place Unloaded
GroupD — ArrivalD — Arrival
Transport modeAny modeAny mode
Who pays main freightSellerSeller
Insurance obligationNo obligation on either party (seller carries risk to destination)No obligation on either party (seller carries risk to destination)
Risk transfersAt the named place of destination, on the arriving vehicle ready for unloadingAt the named place of destination, once goods are unloaded from the arriving vehicle
Export clearanceSellerSeller
Import clearanceBuyerBuyer
Best forDelivered-to-door sales where the buyer clears import and pays duty and VATDeliveries where the seller can safely unload — the only rule requiring seller unloading

Based on the Incoterms 2020 rules (ICC). Always confirm the exact obligations in your sales contract — as of 16 July 2026.

When to choose DAP

Choose DAP when the goods should arrive at the destination ready for unloading, but you (the buyer) will handle unloading — for example when you have your own forklift, dock or crane. Risk passes on the arriving vehicle before unloading, so the seller is not responsible for anything that happens as you take the goods off.

When to choose DPU

Choose DPU when you want the seller to unload at the destination as part of the delivery. DPU is the only Incoterm that requires the seller to unload, which suits sites without handling equipment or shipments where the seller controls the offloading. Risk passes only once the goods are safely unloaded, so the seller carries the unloading risk.

What it does to your landed cost

The cost difference is the unloading operation and its risk — small for palletised goods, significant for heavy or awkward cargo needing special equipment. Neither term changes who clears import: under both, the buyer is importer of record and pays duty and import VAT on a customs value they control (recoverable or postponed via PVA if VAT-registered). Model the delivered cost, including any unloading charge, in the calculator to see the true per-unit landed figure.

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DAP vs DPU — FAQ

What is the only difference between DAP and DPU?
Unloading. Under DPU the seller must unload the goods at the destination and carries the risk until they are unloaded. Under DAP the goods are delivered ready for unloading, but the buyer unloads and takes that risk.
Who pays import duty under DAP and DPU?
The buyer, under both. DAP and DPU are delivered terms but stop short of import clearance — the buyer is importer of record and pays duty and import VAT. Only DDP shifts those to the seller.

Term definitions

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DAP vs DPU

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