DPU vs EXW: who pays what

DPU is Delivered at Place Unloaded. EXW is Ex Works. Incoterms 2020.

The difference that matters

Full cost split

Cost blockDPUEXW
Export clearanceSellerBuyer
Carriage to port / terminalSellerBuyer
Loading onto main carriageSellerBuyer
Main carriage (freight)SellerBuyer
InsuranceNeither obligedNeither obliged
Unloading at destinationSellerBuyer
Import clearanceBuyerBuyer
Duties and import taxesBuyerBuyer
Risk passesOnce the goods are unloaded at the named destination.When the goods are placed at the buyer’s disposal at the seller’s premises — before anything is loaded.
Transport modeAny modeAny mode

What people get wrong

DPU

The seller must be able to unload at a place they do not control. Agree who supplies the forklift or crane before signing.

EXW

The buyer is formally responsible for export clearance in their supplier’s country, which they often cannot legally do. FCA usually fixes this.

Questions

What is the main difference between DPU and EXW?
They split 5 cost blocks differently. export clearance falls to the seller under DPU and the buyer under EXW; carriage to port / terminal falls to the seller under DPU and the buyer under EXW; loading onto main carriage falls to the seller under DPU and the buyer under EXW; main carriage (freight) falls to the seller under DPU and the buyer under EXW; unloading at destination falls to the seller under DPU and the buyer under EXW.
Where does risk pass under DPU?
Once the goods are unloaded at the named destination.
Where does risk pass under EXW?
When the goods are placed at the buyer’s disposal at the seller’s premises — before anything is loaded.
Can DPU and EXW both be used for container shipments?
Yes. Both work for any mode of transport, including containers, air and road.

Whichever term you agree, the paperwork has to say so

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 template

Compare other pairs

CFR vs DPUCFR vs EXWCIF vs DPUCIF vs EXWCIP vs DPUCIP vs EXWCPT vs DPUCPT vs EXW

Incoterms® 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.