Ex Works - Exporter of Record

We are in a position where we are using ex works terms for supply of goods from Germany to our UK business. As we are responsible for all export formalities & associated costs from Germany, should we therefore be names as exporter of record as well as importer of record?

Hi danc101 HMRC are not able to provide advice on procedures in other countries. I do not work for HMRC. In my experience EU law requires that the exporter is established in the EU, so if you are UK resident then you will need to find someone else to act as exporter. I would also check that EX Works is the best choice for your transaction. Some countries regard EXW as a domestic transaction so you may end up getting charged local VAT. I suggest you check what German requirements are before proceeding. Your Supplier or customs declarant should be able to help.

Hi,

I would advise contacting the Customs and International trade team on 0300 322 9434 with your query or email cds.operations@hmrc.gov.uk with any MRN of declarations.

Thank you.