Under DPU terms the seller bears all costs and risks up to the point the goods are received by the buyer. The seller is obligated to arrange carriage and delivering the goods at the named place, cleared for import and all applicable taxes and duties paid as well as unloading from the arriving means of transport. Once the goods have been unloaded at the named place, the risk transfers from seller to buyer.
This is the only Incoterm rule in which the seller assumes responsibility for unloading.
