EXW vs DPU – who pays for what?

EXW is Ex Works 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 export clearance, transport to the port or terminal, loading for main carriage, the main freight and unloading at destination. Under EXW, the buyer pays for this instead. The two rules also differ in the point at which risk passes to the buyer.

Export clearance: EXWBuyerDPUSeller
Transport to the port or terminal: EXWBuyerDPUSeller
Loading for main carriage: EXWBuyerDPUSeller
Main carriage (freight): EXWBuyerDPUSeller
Unloading at destination: EXWBuyerDPUSeller
Risk passes: EXWAt the seller’s premises, before loadingDPUAt the place of destination, after unloading

Full cost breakdown

Cost	EXW	DPU
Export clearance	Buyer	Seller
Transport to the port or terminal	Buyer	Seller
Loading for main carriage	Buyer	Seller
Main carriage (freight)	Buyer	Seller
Insurance	No obligation	No obligation
Unloading at destination	Buyer	Seller
Import clearance	Buyer	Buyer
Import duty and VAT	Buyer	Buyer
Risk passes	At the seller’s premises (or another agreed place), when the goods are ready for collection – before loading.	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

EXW – export clearance: formally the buyer’s responsibility. In practice, the export declaration in China is filed by the supplier or a Chinese customs broker, because a foreign buyer is not registered with customs there.

What to watch for when importing from China

EXW Ex Works

Once the goods are ready for collection, everything else is your responsibility – including loading and export clearance. In China, the export declaration is filed by a company registered with Chinese customs – usually the supplier or a Chinese customs broker – so you will need their help anyway. Agree in writing who loads the goods and who handles export clearance. If the goods are damaged during loading, the loss is yours.

More about EXW →

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 EXW and when to use DPU?

EXW – when you want to control transport right from the factory, and your freight forwarder arranges collection of the goods and export clearance in China.
DPU – when the supplier is to deliver and unload the goods (e.g. at a terminal or warehouse), and you handle import clearance.

Buying on EXW terms? You choose the forwarder

We organise transport from China – by rail, sea or air – together 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 quote

FAQ

What is the main difference between EXW and DPU?

Where does risk pass to the buyer under EXW?

At the seller’s premises (or another agreed place), when the goods are ready for collection – before loading.

Where does risk pass to the buyer under DPU?

At the place of destination, after unloading.

Can EXW and DPU be used for rail freight from China?

Yes. EXW and DPU can be used with any mode of transport: sea (including containers), rail, air and road.

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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.