卖方在其场所或其他指定地点提供货物。该术语规定了买方的最大义务和卖方的最低义务。 Ex Works术语通常在制作商品销售的初始报价时使用，不包括任何费用。

EXW shipping means that a buyer incurs the risks for bringing the goods to their final destination. Either the seller does not load the goods on collecting vehicles and does not clear them for export, or if the seller does load the goods, he does so at buyer's risk and cost. If the parties agree that the seller should be responsible for the loading of the goods on departure and to bear the risk and all costs of such loading, this must be made clear by adding explicit wording to this effect in the contract of sale.

卖方没有义务签订运输合同，但买方也没有义务安排一个 - 买方可以将货物卖给自己的客户从原卖方的仓库收集。但是，在通常的情况下，买方安排从指定地点收取货物，并负责通过海关清关货物。买方还负责完成所有出口文件，尽管卖方确实有义务根据买方的要求和成本获取信息和文件。

这些文件要求可能导致两个主要问题。首先，买方完成出口申报的规定可能是某些司法管辖区（尤其是欧盟）的问题，海关条例要求申报人是管辖区内的个人或公司。如果买方是在海关管辖范围之外，他们将无法清关出口货物，这意味着货物可以由买方以卖方的名义申报，即使出口手续是EXW下买方的责任。术语。

Secondly, most jurisdictions require companies to provide proof of export for tax purposes. In an EXW shipment, the buyer is under no obligation to provide such proof to the seller, or indeed to even export the goods. In a customs jurisdiction such as the European Union, this would leave the seller liable to a sales tax bill as if the goods were sold to a domestic customer. It is therefore of utmost importance that these matters are discussed with the buyer before the contract is agreed. It may well be that another Incoterm, such as FCA seller's premises, may be more suitable, since this puts the onus for declaring the goods for export onto the seller, which provides for more control over the export process.