Delivered at Place unloaded (DPU) is the incoterm where seller needs to deliver the goods at named place and unload the goods, buyer is responsible for import clearance.
Seller bears the cost of warehousing, packing,
primary transportation, export clearance with duties and taxes, freight,
terminal handling charges at origin as well as destination, transportation at
destination country (port/ terminal to the named place) and unloading at the
named place.
Buyer bears the cost of import clearance with
all duties and taxes.
Delivered duty paid (DDP) is the incoterm where
all responsibilities for delivering the goods lies with the seller, buyer is
responsible for unloading at their premises.
Seller bears the cost of warehousing, packing of
the goods, primary transportation to port, custom clearance for export
including duties and taxes, freight, terminal handling charges at origin as
well as destination, custom clearance for import including duties and taxes,
and transportation to the named place.
Buyer bears the cost of unloading of the goods.
DPU and DDP are similar terms; there are few differences between these terms which are mentioned below.
Under both incoterms seller needs to deliver the goods at a named place in destination country. Under both incoterms seller needs to bear cost if all activities in origin country and seller needs to pay for the freight and terminal handling charges at origin and destination.
Differences:
1. In DPU seller delivers the goods at the named place and unload the goods. In DDP seller delivers the goods at the named place but buyer unloads the goods.
2. In DDP seller is responsible for both export and import clearance but in DPU seller is responsible for export clearance and buyer is responsible for import clearance.
Incoterms |
DPU |
DDP |
Packaging charges |
Seller |
Seller |
Loading charges |
Seller |
Seller |
Delivery to port/Place |
Seller |
Seller |
Export clearance, Duty & taxes |
Seller |
Seller |
Terminal handling (origin) |
Seller |
Seller |
Loading on carrier |
Seller |
Seller |
Freight cost (ocean/air/surface) |
Seller |
Seller |
Insurance charges |
Seller |
Seller |
Terminal handling (Destination) |
Seller |
Seller |
Delivery at destination |
Seller |
Seller |
Unloading at destination |
Seller |
Buyer |
Import clearance, Duty & taxes |
Buyer |
Seller |
1 Comments
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