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HMRC internal manual

Export Procedures

HM Revenue & Customs
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Guidance on other procedures: motor vehicles

New motor vehicles supplied tax free for export under the Personal Export Scheme are dealt with in the VEXMOTORS - Personal exports - tax-free sales of new motor vehicles for use before export guidance.

Note: No Customs documentation is needed for British registered vehicles being temporarily exported by their owners or persons acting on the owner’s behalf.