EXPP8030 - Guidance on other procedures: evidence of export

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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 the C88 or the electronic declaration MRN is recommended. Endorsement of the copy C88, will provide the traveller with official evidence of export.