The International Chamber of Commerce (ICC), in 1936, first published Incoterms to establish commonly accepted definitions and rules concerning the delivery of goods between the seller and the buyer. ICC has periodically revised Incoterms to reflect changes in commercial practice. On 10 September 2019, ICC published Incoterms 2020, the eighth revision, which entered into force on 1 January 2020. In Incoterms 2020, DAT (Delivered at Terminal) was deleted, and DPU (Delivered at Place Unloaded) was newly introduced instead. DPU means that the seller delivers the goods to the buyer when the goods, once unloaded from the arriving menas of transport, are placed at the disposal of the buyer at the named place of destination (or at the agreed point within that place, if any such point is agreed). DPU is similiar to DAP (Delivered at Place) rather than to DAT. The only difference between DPU and DAP is that which party shall be responsible for unloading the goods from the arriving means of transport at the destination. Since it is DPU that was newly introduced in Incoterms 2020, we need to understand how to properly use DPU in international trade.