Ex Works · country as origin
EXW by country
Can a foreign buyer handle export clearance out of this country?
EXW leaves export formalities to the buyer. Where the exporter of record must be a local or registered party, the seller gets pulled back into the export declaration — often without the paperwork it needs to prove a VAT-free export.
Practically hard × 4Unverified × 16
| Country | Status | What we found | Checked |
|---|---|---|---|
| Brazil | Practically hard Needs review |
Exports from Brazil: ICC reports that under CAMEX Resolution No. 16/2020 the Brazilian seller remains responsible for export clearance on EXW sales, because a foreign buyer cannot legally handle it. In practice FCA is the cleaner choice. [1] | |
| Germany | Practically hard Needs review |
Exports from the EU: the exporter on the export declaration must also be EU-established, which many foreign buyers are not. ICC reports that the buyer's agent then asks the seller for a power of representation to name it as exporter, so the EXW seller takes on duties it did not expect — and may struggle to prove the VAT export exemption without control of the export declaration. [1][2] | |
| United Kingdom | Practically hard Needs review |
Exports from the UK: ICC reports that exporters typically need UK VAT and customs registrations, which are hard for non-UK buyers to obtain — another reason EXW suits domestic sales rather than exports. Consider FCA. [1] | |
| United States | Practically hard ✓ Verified |
Exports from the US: when the foreign buyer controls the export it is a 'routed export transaction' — the buyer must authorise a US agent (power of attorney or written authorisation) to file the Electronic Export Information, and the US seller must still supply data and keep records. The regulation states that sales terms do not decide who the parties are. ICC also flags that export licence applicants must be in the US. [1][2] | |
| Argentina | Unverified Unverified |
No EXW barrier is listed for Argentina in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| Australia | Unverified Unverified |
No EXW barrier is listed for Australia in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| Canada | Unverified Unverified |
No EXW barrier is listed for Canada in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| China | Unverified Unverified |
No EXW barrier is listed for China in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| India | Unverified Unverified |
No EXW barrier is listed for India in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| Indonesia | Unverified Unverified |
No EXW barrier is listed for Indonesia in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| Japan | Unverified Unverified |
No EXW barrier is listed for Japan in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| Mexico | Unverified Unverified |
No EXW barrier is listed for Mexico in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| Nigeria | Unverified Unverified |
No EXW barrier is listed for Nigeria in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| Norway | Unverified Unverified |
No EXW barrier is listed for Norway in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| Saudi Arabia | Unverified Unverified |
No EXW barrier is listed for Saudi Arabia in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| South Africa | Unverified Unverified |
No EXW barrier is listed for South Africa in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| South Korea | Unverified Unverified |
No EXW barrier is listed for South Korea in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| Switzerland | Unverified Unverified |
No EXW barrier is listed for Switzerland in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| Türkiye | Unverified Unverified |
No EXW barrier is listed for Türkiye in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] | |
| United Arab Emirates | Unverified Unverified |
No EXW barrier is listed for United Arab Emirates in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified. [1] |
We summarise country rules in our own words and link the source for each line. For the official text of the Incoterms® rules themselves, see ICC's publications.