围绕着 EXW 贸易术语下的报关、费用、退等问题在许多不同的理解和争议。 有人认为 EXW 是内销,工厂交货就好,不需要报关,没有退税。

 很多人只看到卖家在中国不需要报关和货物交付,就认为这不是出口,而是国内销售,这是片面的。 也有人认为 EXW 把货物包装在工厂等交货就行了,别的什么都不用管,什么费用都不用付。

先来看看 EX-Works 的定义: 

Ex Works means that the seller shall deliver the goods as soon as they are made available to the buyer at the seller's premises or other designated premises (e.g. factory, plant, warehouse, etc.). The seller shall not be obligated to load the goods onto a collecting vehicle or to clear the products for export. 

However, if the parties wish the seller to take over the responsibility for loading the goods at the place of dispatch and bear all the risks and costs of such loading, this should be clearly stated in the appropriate addendum to the contract of sale. 

EXW 是指卖家在卖家所在地或其他指定地点(如工厂、工厂、仓库等)将货物交付给买家处置时,就完成了交付货物,卖家没有义务将货物装载在运输车辆工具上或办理出口清关手续。 

但是,如果双方约定卖家应负责交货地装货,并且承担所有装货中的风险和费用,则应该在销售合同中明确注明。 请注意,卖家不一定非得是工厂或外贸公司。同样,场地也不一定是工厂,也可以是卖家指定的某个地方的仓库。