ΔE 12.5, fair: the same colour family, but not a straight swap. Burnt Umber is a little lighter, more muted, cooler than Dark Umber.
Only where an exact match doesn’t matter, such as a new unit or a highlight. Fair match (ΔE 13). Burnt Umber is a little lighter, more muted, cooler than Dark Umber.
The same difference applies the other way round: Dark Umber is a little darker, more saturated, warmer.
ΔE is the colour difference between our two swatch estimates: under about 6 is close, over about 15 is loose. Real paints also differ in finish, coverage and how they thin, so test before you commit.
See Dark Umber on the colour wheel See Burnt Umber on the colour wheel
All matches: Dark Umber equivalents · Burnt Umber equivalents