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HMRC internal manual

Export Procedures

HM Revenue & Customs
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Guidance on other procedures: evidence of export

To support claims for the VAT zero-rating purposes you must produce either official evidence as described in paragraph 6.2 or commercial evidence as described in paragraph 6.3, of the Notice 703.  Equal weight is put on official and commercial transport evidence but both must be supported by supplementary evidence to show that a transaction has taken place, and that the transaction relates to the goods physically exported. If the evidence of export provided is found to be unsatisfactory, VAT zero-rating will not be allowed and the supplier of the goods will be liable to account for the VAT due (see paragraph 11.2 of the same notice).

Where goods are presented at outward baggage controls as MiB, the production of an Export Accompanying Document (EAD) is recommended. Endorsement of the copy EAD, when the traveller is going directly to a non-EU country, will provide the traveller with official evidence of export. However, if the traveller is travelling via another Member State of the EU, the copy EAD will be endorsed by Customs at the last port or airport in the EU as they leave the Community.

Once ECS is introduced, the office of exit will be identified in box 29. In these circumstances the export details must be captured on CHIEF before the customer is allowed to proceed. This will be when connecting flights within the EU are used so the export message needs to be at the office of exit before departure from the UK.