㉠ The seller bears all risks involved in bringing the goods to ㉡ and loading them at the named port of destination. ㉢ In this Incoterms® rule, therefore, the delivery and arrival at destination are the same. ㉣ DPU is the only Incoterms® rule that requires the seller to unload goods at destination. ㉤ The seller should therefore ensure that it is in a position to organise unloading at the named place.