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DPU (Delivered at Place Unloaded): The Full Journey
According to the newest DPU Delivered at Place Unloaded term added in 2020, it is the epitome of door-to-door service in the Incoterms. The seller bears all risks and costs, including unloading at the named place of destination. Picture a pizza delivery, where the delivery person not only brings the pizza to your door but also unboxes it for you. That’s DPU.
Obligaciones del vendedor:
Deliver the goods, unloaded, at the named place of destination.
Pay for transport to the named place of destination.
Clear the goods for export.
Obligaciones del comprador:
Clear the goods for import, paying any customs duties.
Bear all risks of loss or damage once the goods have been unloaded at the named place of destination.
DPU instance:
El vendedor: A Chinese supplier of 5-axis CNC machining parts from Dongguan, China
El comprador: A big car brand in Germany
Incoterm de envío: DPU (Delivered at Place Unloaded) for 1 container of car parts
He aquí cómo se desglosarían los costes:
- Coste del producto: Agreed price for the CNC machining parts is $100,000.
- Logística local: Costs for delivering goods from the factory to the port in China (seller’s responsibility), let’s assume $2,000.
- Despacho aduanero de exportación: Costs for the goods to be cleared for export by Chinese customs (seller’s responsibility), let’s assume $1,000.
- Gastos de transporte: Cost of shipping goods across the ocean to the destination port in Germany (seller’s responsibility under DPU), let’s assume $5,000.
- Despacho aduanero de importación: Duties and taxes for goods to be cleared by German customs (seller’s responsibility under DPU), let’s assume $10,000.
- Local Logistics in Germany: Costs for delivering goods from the port to the buyer’s factory in Germany and unloading them (seller’s responsibility under DPU), let’s assume $3,000.
So, the total cost to the seller (DPU price) is $100,000 (Product Cost) + $2,000 (Local Logistics) + $1,000 (Export Customs Clearance) + $5,000 (Freight Charges) + $10,000 (Import Customs Clearance) + $3,000 (Local Logistics in Germany) = $121,000.
Envío:
Under DPU, the seller has the obligation to arrange and pay for the carriage of the goods to the agreed destination, and also to unload the goods. However, the risk transfers from the seller to the buyer as soon as the goods have been unloaded at the named place. The buyer is responsible for any additional costs and risks from this point forward.
Therefore, the total cost to the buyer is the DPU price ($121,000). There are no additional costs for the buyer under DPU, as all costs and risks up to the point of unloading at the destination are borne by the seller.
