For various reasons that we are not going to detail here, we are not encouraging companies to export using EXW Incoterm. However, it is a fact that there are companies that, for different reasons, are still doing so.

To be recognized as an exporter, the Union Customs Code provides that:

• you need to be established in the customs territory of the EU,
• you must have an agreement with a consignee in the Third country, and
• you must have the power to decide that the goods will be taken out of the customs territory of the EU.

With EXW Incoterm, it is the buyer, the company that is established in the Third country that should take care of the export formalities in the EU. However, as mentioned above, this Third country company cannot become the exporter and must mandate a company in the EU to make the customs formalities.

This mandate is mandatory, and it is important that there is a clear identification of the two parties involved. These parties must be identified with their name and address, and it must be clearly identified that the company established in the EU accept to be the exporter.

The Belgian customs authorities clarified that this mandate must be mentioned in box 44, using the national code 4024 followed by the number or other identification and the date of the mandate.

The definition of exporter does not apply to re-export of goods.

With our long experience on customs matters, Customs Easy can support your Company with the drafting of the mandate.

Do you want to know more about export? You can contact our Team at info@customseasy.com.