There are no duties for importing into the U.S. for those selling Ex Works - EXW

The duty for the U.S. is a cost factor to consider even for companies selling ex works in America.
 

The Dangerous Illusion of Selling in the United States with Incoterm Ex Works [and the Increase in U.S. Duties]

Many Italian companies sell in the United States with Incoterm Ex Works. With ex works sales, it's the American client who takes possession of the goods at the Italian producer's warehouse and handles the shipping to the United States and, more importantly for this discussion, the customs clearance and payment of the duty to import into the U.S.

In this scenario, it's easy to be under the illusion that import duties for the U.S. don't affect the producing company. In fact, in a way, we can say that's true because, administratively and bureaucratically, it is the American buyer who manages everything related to the U.S. duty with ex works sales.

However, this is a false illusion. The American client who until recently was importing industrial machinery into the U.S. paying a 5% duty will surely react when they see that the duty has gone up to 15%, resulting in a 10% increase. On an import volume of, say, 20 million dollars, we're talking about an additional cost of 2 million dollars. These are substantial amounts. Faced with the duty increase, the American client will have one of these two reactions:

• They will contact the Italian producer to negotiate a price reduction to offset the increased import duty or ask them to absorb the duty increase, or
• They will make an effort to find an American supplier, who obviously isn't subject to such duties, to replace the Italian one.

The second option is by far the worst because it won't give the Italian supplier time to react. The American client will simply stop ordering from the Italian supplier. And by then, it will be too late to respond. 

So, if you're an Italian producer selling in the United States ex works, don't lull yourself into the illusion that the increase in U.S. duties doesn't concern you. You might have a rude awakening.