When our foreign trade newcomers are first introduced to foreign trade work, they may be exposed to many strange international trade terms。If we do not master the meaning and specific operation steps of these trade terms, it is likely to lead to our ignorance of business communication, or even unable to integrate into the foreign trade industry。EXW Export declarationIt is an international trade term often encountered by foreign trade sales personnel。So what exactly does EXW stand for？Who should be specific operation？This article will explain the specific content of EXW export declaration to foreign trade newcomers。
一、EXW Export declarationWhat does it mean?？
First of all, we must understand the meaning and operation process of exw export declaration. First of all, we must understand what exw is。In short, exw stands for ex Works。Our foreign trade sales staff is responsible for preparing the goods at our location and delivering them to the customer, but our foreign trade sales staff cannot be responsible for loading the goods and handling the customs clearance of the goods。exw The buyer customer is responsible for all the costs and risks of transporting the goods from the foreign trade sales staff to the final destination。exw export declaration means that under this model, all customs declaration procedures should be the responsibility of the customer。In general, foreign trade companies do not recommend using exw transactions, because once the customer makes this request, our foreign trade company must clear the export customs on behalf of the customer, and then let the customer bear the corresponding cost。However, before the exw transaction method is signed in advance, a separate contract should be signed or the customs declaration fee borne by the buyer should be indicated directly in the contract。
Second, EXW export declaration and tax refund should pay attention to matters。
According to international practice，exW delivery method can declare tax refund，Because as an international trade term，exW declares customs in the name of the supplier，So if you can declare，Our export enterprises should also be able to refund tax after customs declaration，But there is another way of saying it，Because there is something wrong with exW's own delivery method，Delivered through a real factory，No customs clearance required，Because the supplier is not responsible for customs declaration，So you can't get a tax refund。Therefore, when trading in exw, you must pay attention to the following two tax refund points:
1.First of all, when we want to declare, we have to declare in the name of the shipper。If we declare in someone else's name, there will be some unnecessary trouble。For example, the procedures will be more complicated, or the shipper needs to repeatedly go to the customs to handle the corresponding materials, which will waste a lot of time and energy for our shipper。
2.When our foreign trade shippers declare customs, we must ask our customers to provide us with copies of the relevant bills of lading, because these copies need to be provided by our shippers to the department at the time of customs declaration。If our customer cannot provide a copy, our foreign trade shipper can only provide a letter or explanation to the competent national tax in advance。
Generally speaking, the export declaration of exW is more troublesome。If possible, we still recommend that foreign trade exporters use FOB for trade and customs refund。Compared with exW export declaration, fob export declaration is relatively simple and has fewer restrictions on the subject of customs declaration. It is a very safe export declaration method in international trade。Of course, exw is also the term with the least responsibility of the seller。If our seller does not want to declare for tax refund, exw transaction can be adopted, which can reduce a lot of freight risks。