Read the following scenarios carefully. Consider where delivery takes place in each given situation and who is responsible according to the incoterm rules.

a. An Ontario exporter using EXW Ann Arbor, Michigan, US Incoterms 2020 in a sales contract notifies the buyer that the goods under their contract of sale will be available for pick up at 2pm on a given date. The American buyer sends their own truck driver to pick up the goods. The truck driver arrives on time on the prescribed date and backs the truck up to the loading bay and waits for the sellers forklift driver to load the goods in the truck.

i. During the loading the sellers forklift driver crashes into several of the pallets inside the sellers warehouse. Some goods are destroyed and damage amounts to $10,000 CDN. According to the Incoterms rules, who is responsible for this loss? Explain your answer.

ii. The goods under the contract are subject to export controls. According to the Incoterms rules, who is responsible for submitting the B13 export declaration to the Canadian government and securing export permits?