DAP vs DPU: Incoterms 2020 Compared
DAP vs DPU under Incoterms 2020: who unloads at destination, why DPU replaced DAT, and where risk passes.
Quick Answer: DAP vs DPU
Why DPU replaced DAT
Incoterms® 2010 had DAT (Delivered at Terminal). Traders wanted delivery at places other than terminals, such as a warehouse or a project site, so the ICC renamed it DPU (Delivered at Place Unloaded) in 2020 and allowed any named place.
Unloading decides the choice
Under DAP the buyer unloads, and any damage during unloading is the buyer's risk. Under DPU the seller unloads and carries the risk until the goods are on the ground. Only choose DPU if the seller can arrange cranes, forklifts and labour at the named place.
Import clearance stays with the buyer
Neither rule makes the seller clear import customs or pay import duty. If the seller should also pay duty and taxes, use DDP.
At a glance
| Point | DAP | DPU |
|---|---|---|
| Transport mode | Any | Any |
| Seller carries to named place | Yes | Yes |
| Who unloads | Buyer | Seller |
| Risk passes | Ready for unloading | After unloading |
| Import clearance and duty | Buyer | Buyer |
| Replaced in 2020 | No | Replaced DAT |
Worked example
A seller ships a 30-tonne transformer to a substation. Under DAP Site the seller's price covers freight to the gate; the buyer pays a crane hire of about USD 3,500 (indicative) and carries the lifting risk. Under DPU Site the seller must add the crane cost to its price and carries the risk until the transformer is set down.
Frequently asked questions
What is the difference between DAP and DPU?
Under DPU the seller unloads at destination and carries risk until the goods are unloaded. Under DAP the buyer unloads.
Is DAT still valid?
DAT was replaced by DPU in Incoterms 2020. Contracts can still name Incoterms 2010 DAT, but new contracts should use DPU.
Who pays import duty under DPU?
The buyer. DPU, like DAP, leaves import clearance and duty with the buyer.
Frequently asked questions
What is the difference between DAP and DPU?#
Under DPU the seller unloads at destination and carries risk until the goods are unloaded. Under DAP the buyer unloads.
Is DAT still valid?#
DAT was replaced by DPU in Incoterms 2020. Contracts can still name Incoterms 2010 DAT, but new contracts should use DPU.
Who pays import duty under DPU?#
The buyer. DPU, like DAP, leaves import clearance and duty with the buyer.