EXW is very convenient for factories, requiring only in-house preparation of goods , with customers handling the rest. Theoretically,  the factory's task ends upon delivering goods to the customer (or freight forwarder), with logistics, customs declaration, clearance, insurance, etc., arranged by the customer. However, in practice,  export customs declaration under EXW often falls to the factory (seller). Why?

Firstly, foreign customers, unfamiliar  with Chinese laws and export procedures,  would cause inefficiencies and delays .

   Secondly, the "domestic shipper" on the customs declaration must be  a Chinese -registered enterprise, not an overseas customer.

Thirdly, the factory, providing invoices and packing lists, knows the goods better. making its customs declaration more reasonable .

Thus, factories usually handle export customs declaration, with costs borne by customers. Conversely, in import trade, under EXW , overseas suppliers usually handle foreign customs declaration.