“There are no customs within the EU, goods move freely.”
The first part is true. The mistake is assuming there is nothing to prove.
Exempting an intra-Community supply requires evidencing that the goods were dispatched or transported from one Member State to another.
The Article 45a presumption
Since 2020, Article 45a establishes a presumption based on certain transport documents. If the buyer arranges transport, you also need a written declaration from them.
But that list is not a closed catalogue.
The CJEU confirmed it on 13 November 2025: the exemption cannot be refused merely because those documents are missing. The authority must properly assess the body of evidence available.
That distinction matters. You don’t automatically lose the exemption. You lose the presumption. And with it, a comfortable position.
Why EXW complicates this
Under EXW the buyer arranges collection and transport. You depend on documents generated or controlled by them and their carrier.
Does switching to FCA fix it?
Not on its own. There is no export clearance to control here, and under both terms the buyer usually contracts the transport. The argument that works for an export doesn’t apply.
The ways out are different. Requiring the declaration and supporting documents contractually, as a condition of the operation. Or using CPT, CIP, DAP or DPU, where you contract the transport and the documents originate on your side.
The risk isn’t selling EXW. It’s delivering without having decided beforehand how you will prove the transport.