CPT is Carriage Paid To. DPU is Delivered at Place Unloaded. Incoterms 2020.
| Cost block | CPT | DPU |
|---|---|---|
| Export clearance | Seller | Seller |
| Carriage to port / terminal | Seller | Seller |
| Loading onto main carriage | Seller | Seller |
| Main carriage (freight) | Seller | Seller |
| Insurance | Neither obliged | Neither obliged |
| Unloading at destination | Buyer | Seller |
| Import clearance | Buyer | Buyer |
| Duties and import taxes | Buyer | Buyer |
| Risk passes | When the goods are handed to the first carrier — not at the destination the seller is paying to reach. | Once the goods are unloaded at the named destination. |
| Transport mode | Any mode | Any mode |
With two carriers, risk passes at the first one. A seller shipping by truck then sea has already transferred risk at the truck.
The seller must be able to unload at a place they do not control. Agree who supplies the forklift or crane before signing.
The Incoterm and named place belong on the commercial invoice, the packing list and the shipper's instructions — spelled the same way on each. ovrseas generates the set from one entry so they cannot disagree with each other.
Commercial invoice templateIncoterms® is a registered trademark of the International Chamber of Commerce. This page is an independent summary of how costs and risk are allocated and is not affiliated with or endorsed by ICC. For contract drafting, use the official Incoterms® 2020 rules published by ICC.