All 11 delivery terms

DPUDelivered at Place Unloaded(Giao tại nơi đến, đã dỡ)

Any mode of transport

DPU (Delivered at Place Unloaded) — the ONLY rule that obliges the seller to unload. Renamed from DAT (2010): the destination is no longer limited to a 'terminal' but is any agreed place where unloading is possible.

Cost, risk and clearance at a glance

Seller's worksExport port / gateImport port / gateBuyer's premisesCOSTRISKunloadedExport clearance: sellerImport clearance: buyerSeller bearsBuyer bears

Delivery & risk transfer

Delivery happens once the goods are UNLOADED at the destination and placed at the buyer's disposal. The unloading operation — the most damage-prone step of the journey — is at the seller's risk.

Cost split

The seller pays the whole carriage, export clearance and the unloading at destination. Buyer: import clearance and import duties.

Insurance

Neither party is obliged to insure — whoever bears the transit risk should consider buying cover for that leg.

Watch out for

  • Pick DPU only when the seller is sure it CAN ORGANISE unloading at the destination (equipment, labour). If unsure, use DAP and let the buyer unload.
  • Old contracts quoting DAT under Incoterms 2010 map to DPU with a terminal as the destination.

DPU price → Vietnamese customs value

Importing into Vietnam

  • Deductible: post-arrival costs included in the price
Compute duty with this term →

Exporting from Vietnam

  • International freight included in the price
  • International insurance included in the price
  • Costs beyond Vietnam included in the price
Compute duty with this term →

Legal basis: Circular 39/2015/TT-BTC, amended by 60/2019/TT-BTC.

"Incoterms" is a registered trademark of ICC. This page is the site's own plain-language summary for reference; the authoritative rules are ICC's Incoterms® 2020 publication.