CHIEF UK Export - EXW Incoterm

1 – Incoterm EXW - Company A – UK shipper sells to Company B – IE buyer but Company B is also established in UK. Can Company B with GB EORI number be the exporter on the declaration? On the commercial invoice can Company A be the shipper? 2 – Incoterm EXW – Company A – UK shipper sells to Company B – IE buyer. Company B is not stablished in UK, therefore cannot be the exporter on the declaration, correct? Can the agent act as indirect? On the commercial invoice should company A be the exporter even though they can not be the exporter on the declaration?

Ex- works - Company B pick up goods at the door of company A, company A do not have any involvement in the export, it is up to company B to take care of everything. If B are not established in the UK then they cannot be the exporter and it is not likely the agent will act. Ex-works is not a good idea, B will ask you for to issue an invoice with No VAT as an export but you do not have any proof the goods have left the UK and therefore may be held liable.

Thank you. 1 - Can company A still be on the commercial invoice as the exporter? 2 - What are the options if company A buys on a EXW incoterm and are responsible for UK declaration?

Hi Under EXW the seller has no further obligation to the buyer once the goods have been made available to the seller at your premises. The buyer is responsible for loading and transporting the goods and has no obligation to export the goods at all. You rightly say that the non UK established buyer cannot act as the exporter . Someone else who is established in the UK who has the power to ensure the goods are exported can act as the exporter. The buyer will be exporting their own goods so strictly speaking the seller has no obligation to provide a commercial invoice for export. As previously mentioned EXW is high risk for a business wanting proof of export to be able to zero rate the export. I would strongly recommend FCA Incoterms instead meaning the UK seller has control of the export. The buyer can still pick up at the seller’s premises. You need to look at the full Incoterms rules not just the charts .

In terms of paperwork, stated on the invoice, who is the exporter? Who is selling it or who is declaring it if shipment is EXW?

The invoice will not necessarily tell you which party is the exporter. The exporter/ declarant may be the seller if they have agreed to act in that capacity ,it could also be a shipper haulier or customs agent who would never appear on an invoice. If the party not established in the UK cannot legally be the exporter I would expect them as the party engaging the customs agent to provide the ‘exporter’ details in their clearance instructions. What should never happen in EXW is the seller being declared as the exporter without their agreement and authority.

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