Importer or Exporter – Who is liable for import customs clearance?
DPU means Delivered at Place Unloaded. Seller delivers goods unloaded at the named place mentioned in contract of carriage, mutually agreed in Sale contract.
The responsibility to deliver the goods to buyer’s premises or at named place is on the shoulders of Seller. The seller is also responsible for the cost and risk involved to unload the goods also under DPU terms of movement of goods as per Inco terms 2020.
Who undertakes import customs clearance under DPU terms?
In an import export trade, under DPU terms, the exporter undertakes the risks and costs of pre carriage, export customs clearance procedures at exporter’s country, main carriage and on carriage from destination port to Importer’s premises or named place agreed both under carriage of contract under Sale contract and arrange for delivery of goods. Under DPU terms, the Exporter is responsible to unload the goods at named place mentioned in the contract.
According to ICC, the Inco Terms 2020 describes clearly that under DPU terms, the Importer is responsible for import customs clearance and taxes under International trade.
Learn practical problems and solutions in Exports and Imports
Click here to read latest Inco terms rules for delivery of goods
Banking rules related to Exports and Imports in India
How to open Letter of Credit, easily explained here
CIF and FOB under Inco terms 2020 Do Inco Terms rules talk about payment of goods? Does Incoterms explains about ownership of goods? Inco Terms used under Sea and Inland waterways only Difference between Omni model Inco Terms and Marine Restricted When does Bank use IncoTerms ? Compare CIF and DPU from Inco terms 2020 point of view CIF and DAP under Inco terms 2020 CPT delivery terms, buyer or seller to unload goods at destination? Difference between FAS and FOB under Inco terms 2020 CFR and FAS, A Comparison under Inco terms 2020 FAS and CIF under Inco terms 2020 CIF terms, Importer or Exporter responsible to unload the goods? Who arranges insurance under DDP terms of delivery as per Incoterms 2020? On Carriage under Delivery of goods, easily explained What is Main Carriage under delivery terms What does Pre Carriage mean under Terms of delivery 11 Terms of Delivery easily explained under Incoterms 2020 Distinguish between EXW and CIF under delivery rules