Who is responsible for Import Customs clearance under DPU?

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.

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