DAP vs DPU (Incoterms 2020)
Both deliver at the destination. Under DAP the goods are delivered ready for unloading and the buyer unloads; under DPU the seller unloads and bears that risk.
Side by side
| DAP · Delivered at Place | DPU · Delivered at Place Unloaded | |
|---|---|---|
| Transport | Any mode | Any mode |
| Delivery and risk pass to the buyer Different | At the named destination, ready for unloading | At the named destination, unloaded |
| Main freight paid by | Seller | Seller |
| Insurance | Not required | Not required |
| Export clearance | Seller | Seller |
| Import clearance and duties | Buyer | Buyer |
| Unloading at destination Different | Buyer | Seller |
Where risk and costs pass from the seller to the buyer
SellerBuyer
Origin → Main carriage → Destination. Simplified diagram: the exact point is the named place written after the rule. The costs line shows who pays the main carriage and, under DDP, the import duties and taxes.
Seller's obligations compared (A1–A10)
| DAP | DPU | |
|---|---|---|
| A1/B1 General obligations | Provide the goods and the commercial invoice as the contract requires, plus any other proof of conformity it asks for. Documents may be paper or electronic if agreed or customary. | Provide the goods and the commercial invoice as the contract requires, plus any other proof of conformity it asks for. Documents may be paper or electronic if agreed or customary. |
| A2/B2 Delivery and taking delivery | Deliver by placing the goods at the buyer's disposal on the arriving means of transport, ready for unloading, at the agreed point, if any, at the named place of destination, on the agreed date or within the agreed period. | Unload the goods from the arriving means of transport and place them at the buyer's disposal at the agreed point, if any, at the named place of destination, on the agreed date or within the agreed period. |
| A3/B3 Transfer of risks | Bears all risk until the goods are delivered at the named place, ready for unloading. | Bears all risk until the goods are unloaded at the named place, including during unloading. |
| A4/B4 Carriage | Contract or arrange, at its own cost, the carriage to the named place of destination, or to the agreed point there; under Incoterms 2020 it may also use its own transport. | Contract or arrange, at its own cost, the carriage to the named place of destination, or to the agreed point there; it may also use its own transport. |
| A5/B5 Insurance | No obligation to the buyer to insure. The seller bears the risk until delivery, so it usually insures the transport for itself. | No obligation to the buyer to insure. The seller bears the risk until the goods are unloaded, so it usually insures the transport for itself. |
| A9/B9 Allocation of costs | Pay all costs until delivery, the transport to destination, export and transit clearance, and unloading only if its carriage contract includes it. | Pay all costs until delivery, including the transport, unloading at the named place, and export and transit clearance. |
When to use each rule
DAP
DAP suits sellers who want to quote a delivered price while leaving import formalities to the buyer, who knows its own customs. It is common for trucking, courier and door-to-door container deliveries.
DPU
Use DPU when the seller can arrange unloading at the destination, for example through its own agent or with a carrier that unloads. It can be any place, not only a terminal.
Compare other rules
A plain-language summary of Incoterms® 2020 for everyday use. The full rules are published by the International Chamber of Commerce (ICC), and your contract wording decides. Incoterms® is a registered trademark of the ICC.
Guides on this topic
Common questions
Who pays import duties under DAP?
The buyer. Under DAP the seller delivers to the destination, but import clearance, duties and taxes are the buyer's responsibility.
What happened to DAT?
DAT (Delivered at Terminal) from Incoterms 2010 was renamed DPU in 2020, and the place can now be anywhere the goods can be unloaded, not only a terminal.
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