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EXW Ex Works.

Goods made available at the seller's premises or another named place, not loaded and not cleared for export.

Where risk passes

EXW named place of delivery
SellerCarrierAlongsideOn boardImport portDestinationUnloaded
Risk passesAt the seller's premises, when goods are placed at the buyer's disposal
Transport modeAny mode of transport
Main carriage booked byBuyer
Cargo insuranceNot required; buyer insures if he wants to
Export clearanceBuyer
Import clearance and dutiesBuyer
Seller pays0 of 13 cost steps

Who pays what under EXW

CostPaid by
Loading at originBuyer
Export customs declarationBuyer
Carriage to port of exportBuyer
Unloading of truck in port of exportBuyer
Loading on vessel/airplane in port of exportBuyer
Carriage (sea/air) to port of importBuyer
InsuranceBuyer
Unloading in port of importBuyer
Loading on truck in port of importBuyer
Carriage to place of destinationBuyer
Import customs clearanceBuyer
Import duties and taxesBuyer
Unloading at destinationBuyer

Sources: ICC, Incoterms® 2020; cost split as given inWikipedia, Incoterms (section "Allocations of costs"). Duties, fit and pitfalls below are Navo's own summary, not ICC text. Incoterms® is a trademark of the ICC.

When EXW fits

Domestic sales, or a buyer with his own forwarder in the export country who can load and clear the goods.

What to watch

  • The seller does not even load the truck. If the seller loads in practice, that is at the buyer's risk.
  • The buyer must clear export in a country where he may have no legal presence. FCA is often the better choice.
  • The seller may still need proof of export for VAT; EXW does not oblige the buyer to give it.
  • Shipping under EXW? Compare freight rates and check sailings.