The process of export is generally said to be completed when the goods are delivered to the importer or the importer’s agent at the agreed destination, as per the terms of the export contract and shipping documents.

In exam or textbook language (especially in international trade/EM subjects), this is usually expressed as:

The process of export is completed when the transport company at the destination collects the goods from the terminal and delivers them to the delivery point agreed with the importer (i.e., when the buyer takes delivery as per the contract terms such as FOB, CIF, etc.).

Quick Scoop: What this really means

  • Export is not “complete” just when:
    • Goods leave the factory, or
    • Goods are loaded on the ship/aircraft, or
    • Customs clearance is done.
      These are important stages, but not the final one.
  • Export is treated as complete when:
    • All export formalities and documentation are done (invoice, packing list, transport document, customs procedures, etc.).
* The carrier at the destination takes the goods from the port/terminal.
* The goods reach the point agreed in the sales contract (for example, destination port under CIF, buyer’s warehouse under DDP).

A simple way to remember it for MCQs/theory:

“Export process is completed when the goods are delivered to the importer (or his agent) at the agreed place, after fulfillment of all export formalities and documentation.”

Information gathered from public forums or data available on the internet and portrayed here.