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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

INCOTERMS-EXW

Seller delivers at its premises EXW.

Definition

EXW is the incoterm with minimum seller obligations. The buyer loads the goods, arranges transport, pays export and import customs. Tricky for exporters since the buyer must do the export — FCA often recommended in practice.

Origin

Present since Incoterms 1936 ; quasi-unchanged in Incoterms 2020.

Example in context

A French winegrower sells EXW Caves de Saint-Émilion — the Belgian buyer sends its carrier to load the cases itself.

  • FCA — recommended alternative.

Last updated: May 16, 2026