DPU— Delivered at Place Unloaded(Giao tại nơi đến, đã dỡ)
DPU (Delivered at Place Unloaded) is the only rule that obliges the seller to unload. It was renamed from DAT (Incoterms 2010): the destination is no longer limited to a terminal but may be any agreed place where the goods can be unloaded.
Cost, risk and clearance at a glance
Delivery & risk transfer
Delivery takes place once the goods have been unloaded at the destination and placed at the buyer's disposal. The unloading operation, the step of the journey most prone to damage, is at the seller's risk.
Cost split
The seller pays for the whole carriage, export clearance and the unloading at destination. The buyer bears import clearance and import duties.
Insurance
Neither party is obliged to insure. Whichever party bears the transit risk should consider buying cover for that leg.
Watch out for
- Choose DPU only when the seller is certain it can organise unloading at the destination (equipment and labour). If in doubt, use DAP and let the buyer unload.
- Old contracts quoting DAT under Incoterms 2010 map to DPU with a terminal as the destination.
Converting a DPU price to Vietnamese customs value
Importing into Vietnam
- − Deductible: post-arrival costs included in the price
Exporting from Vietnam
- − International freight included in the price
- − International insurance included in the price
- − Costs beyond Vietnam included in the price
Legal basis: Circular 39/2015/TT-BTC, amended by 60/2019/TT-BTC.
"Incoterms" is a registered trademark of ICC. This page is HSCodeVN's own plain-language summary, for reference only; the authoritative rules are ICC's Incoterms® 2020 publication.