Who pays for insurance under DPU?

Under DPU the seller has no obligation to insure the goods for the buyer.

Who is responsible for unloading at destination under DPU?

The seller. DPU is the only rule under which the seller unloads at the destination.

DPU (Delivered at Place Unloaded) Incoterms® 2020 rule

The seller brings the goods to the named destination and unloads them; the buyer clears them for import and pays duties.

In our own words, checked against public explanatory sources. The official rule text is published by ICC.

Transport mode: Any mode of transport
Risk passes: At the destination, after unloading
Seller must insure?: No

Who pays, at a glance

Seller pays or arranges:: packaging, loading at origin, export clearance, pre-carriage, main carriage, insurance, unloading at destination, on-carriage.
Buyer pays or arranges:: import clearance, import duties.

Where risk passes

Risk passes once the goods have been unloaded at the named place of destination.

Cost and risk diagram

Rows follow the goods from the seller (top) to the buyer (bottom); the dashed line marks where risk passes. Generated from the table below. Positions are schematic — the named place in your contract decides the exact point.

Who pays for what

Cost item	Paid / arranged by	Notes
Packaging	Seller
Loading at origin	Seller
Export clearance	Seller
Pre-carriage	Seller
Main carriage	Seller
Insurance	Seller	No party has to insure under this rule. The seller carries the transit risk all the way to the named place, so any cover is the seller's choice and cost.
Unloading at destination	Seller	DPU is the only rule under which the seller unloads at the destination.
Import clearance	Buyer
Import duties	Buyer
On-carriage	Seller	The seller pays transport up to the named place, which can be the buyer's premises or another inland point; any further leg is the buyer's.

Insurance

This rule puts no obligation on the seller to insure the goods for the buyer. Either side may still choose to buy cover for its own risk.

Common mistakes

Choosing DPU for a place where the vehicle cannot be unloaded; sources suggest DAP in that case.
Still writing DAT, the 2010 rule that DPU replaced, in contracts that refer to the 2020 edition.

In your ERP and on invoices

Practical consequences of the cost split above for order data, cost bookings and invoice layout. Generic — not specific to any ERP product.

Store the rule code, the edition (for example 2020) and the named place as separate fields on orders, and print all three on the invoice.
Main-carriage freight is a seller cost: expect it on the sales side (as a freight line or built into the price), not as a separate line on the buyer's purchase order.
Cargo insurance is paid by the seller: if you track insurance as a separate cost, book it against the sale.
Import duties are a buyer cost: the buyer's landed-cost calculation should add duties and clearance fees on top of the purchase price.

When to look at another rule

Derived from the cost tables: rules for the same kind of route that differ from DPU in one of export clearance, main carriage, import clearance or insurance.

If the buyer should arrange the main carriage: FCA.
If the seller should clear import and pay the duties: DDP.
If the seller must insure the goods: CIP.
Same split of those four duties but a different risk point: CPT, DAP.

Compare DPU with

DAP vs DPU

Questions about DPU

Where does risk pass from seller to buyer under DPU?: Risk passes once the goods have been unloaded at the named place of destination.
Which transport modes can DPU be used for?: Any mode of transport.
Who pays for insurance under DPU?: Under DPU the seller has no obligation to insure the goods for the buyer.
Who is responsible for export clearance under DPU?: The seller.
Who is responsible for main carriage under DPU?: The seller.
Who is responsible for import clearance under DPU?: The buyer.
Who is responsible for import duties under DPU?: The buyer.
Who is responsible for unloading at destination under DPU?: The seller. DPU is the only rule under which the seller unloads at the destination.

Sources

Checked on 11 October 2026.

Export Development Canada — edc.ca
Netherlands Chamber of Commerce (KVK) — kvk.nl
UK Department for Business and Trade (business.gov.uk) — business.gov.uk
US International Trade Administration — trade.gov
International Chamber of Commerce — iccwbo.org
Maersk (chart by Pilot Freight Services) — delivers.maersk.comsecondary