CPT vs DPU – who pays for what?
CPT is Carriage Paid To and DPU is Delivered at Place Unloaded. We compare who pays for transport, customs clearance and duty, and where risk passes to the buyer.
Key differences
Under DPU, the seller also covers unloading at destination. Under CPT, the buyer pays for this instead. The two rules also differ in the point at which risk passes to the buyer.
- Unloading at destination
- CPTBuyerDPUSeller
- Risk passes
- CPTOn handover to the carrier in the country of dispatchDPUAt the place of destination, after unloading
Full cost breakdown
| Cost | CPT | DPU |
|---|---|---|
| Export clearance | Seller | Seller |
| Transport to the port or terminal | Seller | Seller |
| Loading for main carriage | Seller | Seller |
| Main carriage (freight) | Seller | Seller |
| Insurance | No obligation | No obligation |
| Unloading at destination | Buyer | Seller |
| Import clearance | Buyer | Buyer |
| Import duty and VAT | Buyer | Buyer |
| Risk passes | When the seller hands the goods over to the first carrier – even though the seller pays for transport to the place of destination. | At the place of destination, after unloading. |
| Mode of transport | Any mode of transport (sea, rail, air, road) | Any mode of transport (sea, rail, air, road) |
Notes
- Unloading at destination: if unloading costs are included in the contract of carriage concluded by the seller, the seller pays them and cannot charge them to the buyer afterwards.
What to watch for when importing from China
CPT Carriage Paid To
The supplier pays for transport to the place of destination, but the risk passes to you when the goods are handed over to the first carrier in China. If the goods are lost or damaged in transit, it is you who has to pursue the claim – so it is worth insuring them.
DPU Delivered at Place Unloaded
This is the only rule under which the supplier unloads the goods at your premises. The supplier therefore needs someone on site to arrange this, and the place must allow unloading. It is rarely used for imports from China. Import clearance, duty and VAT are your responsibility.
When to use CPT and when to use DPU?
- CPT – for any mode of transport (including rail and air), when the supplier arranges carriage to Poland, while you insure the goods and handle customs clearance.
- DPU – when the supplier is to deliver and unload the goods (e.g. at a terminal or warehouse), and you handle import clearance.
Has your supplier quoted a price including transport?
Compare it with our offer for transport from China – by rail, sea or air – with customs clearance in Poland and cargo insurance. Send us your cargo details and we will prepare a quote tailored to your shipment.
Request a quoteFAQ
What is the main difference between CPT and DPU?
Under DPU, the seller also covers unloading at destination. Under CPT, the buyer pays for this instead. The two rules also differ in the point at which risk passes to the buyer.
Where does risk pass to the buyer under CPT?
When the seller hands the goods over to the first carrier – even though the seller pays for transport to the place of destination.
Where does risk pass to the buyer under DPU?
At the place of destination, after unloading.
Can CPT and DPU be used for rail freight from China?
Yes. CPT and DPU can be used with any mode of transport: sea (including containers), rail, air and road.
Compare other pairs
Incoterms® is a registered trademark of the International Chamber of Commerce (ICC). This page is an independent, simplified summary of how costs and risks are divided – it is not affiliated with or approved by the ICC. When drafting contracts, use the official text of the Incoterms® 2020 rules published by the ICC.