|
Comparison Aspect |
EXW (Ex Works) |
DDU (Delivered Duty Unpaid) |
|
Core Responsibility |
Seller only delivers goods at their factory/warehouse and is not responsible for transportation, insurance, or any procedures. |
Seller transports goods to the buyer’s specified destination (e.g., warehouse), bears transport costs/risk, but does not handle import customs. |
|
Risk Transfer |
Risk transfers to the buyer immediately upon delivery at the factory/warehouse. |
Risk transfers to the buyer upon delivery at the destination. |
|
Cost Liability |
Buyer pays all costs: transport, insurance, export/import customs, and taxes. |
Seller pays: - International freight - Export taxes, loading fees Buyer pays: - Import customs and taxes. |
|
Export Procedures |
Seller has no duty to handle export clearance (buyer manages it). |
Seller completes export customs and provides documents (e.g., bill of lading). |
|
Import Procedures |
Buyer manages import customs and taxes. |
Buyer manages import customs and taxes (same as EXW). |
|
Applicable Transport |
Any mode (e.g., road, air). |
Any mode (e.g., sea, rail, air). |
|
Common Scenarios |
Buyer is familiar with export processes or wants full logistics control (e.g., local sourcing). |
Seller prefers to manage long-distance transport but avoid import formalities (e.g., cross-border e-commerce). |
