- Pros : Little conflict in daily operations
- Cons :  there may be competition for resources 

An export sales subsidiary is created in an attempt to completely divorce export sales activities from domestic operations. It allows for unified control of export activities, control and accountability for costs and profits, placing of orders with the most suitable plant, easy access to sources of finance for export activities due to separate financial position, handling a more complete line of products due to its ability to carry those from outside sources, and exploitation of some tax advantages. The largest concern it can create, aside from its cost, is in the question of setting a transfer price. 

The built-in export department is the simplest- and easiest-to-establish form of home-country-based export department. It consists of an export sales manager and some clerical help. The manager is responsible for coordinating all export sales activities. This is suited for situations where the company is small in size, relatively new to export marketing, expects moderate to small overseas sales volume, management philosophy is not oriented toward growth of foreign business, existing marketing resources are not fully utilized in the domestic market, or the company is unable to find resources, or, if able to do so, key resources are not available.