Seller pays for carriage to the named place, except for costs related to import clearance, and assumes all risks
prior to the point that the goods are ready for unloading by the buyer. [1]

“Delivered at Place” means that the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination. The seller bears all risks involved in bringing the goods to the named place.[2]

Reference

[1]

[2] https://iccwbo.org/resources-for-business/incoterms-rules/incoterms-rules-2010/