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Updates: VAT Export and Removal of Goods from the UK

2025

17 March 2025 published amendments

Conditions for zero rating: Evidence of export

Removed all out of date references to CHIEF, NES and MSS.

13 March 2025 published amendments

Assurance procedures: Contents

Added a Banner Message concerning the fact that this whole section still contains out of date information.

4 February 2025 published amendments

Basic principles: Basic conditions for zero-rating exports

References to EU removed and replace with UK

24 January 2025 published amendments

New Computerised Transit System (NCTS): overview

Updated to reflect move from CHIEF to CDS

New Computerised Transit System (NCTS): goods subject to the Union Transit procedure

Corrected N703 reference to Section 6

New Computerised Transit System (NCTS): goods subject to the Common Transit procedure

Added Ukraine to list of EFTA countries and updated Notice 703 link

Customs Declaration Service and New Computerised Transit System (NCTS): CDS Declaration Instructions

Updated to reflect change from CHIEF to CDS.

Customs Declaration Service (CDS) and New Computerised Transit System (NCTS): Background

All out of date guidance concerning CHIEF and NES removed

Customs Declaration Service (CDS) and New Computerised Transit System (NCTS): Contents

Reference to NES removed and replaced by CDS

2024

2022

2021

10 November 2021 published amendments

Basic principles: Direct and indirect exports

Formatting

Formatting

Formatting

8 October 2021 published amendments

Particular types of export to destinations outside the UK: Exports via the Ministry of Defence (MOD) to British Forces Post Office (BFPO) addresses

Page title changed (EU replaced by UK)

6 October 2021 published amendments

Assessments, adjustments and demands for tax: When to notify an assessment in respect of export errors

Brexit update reference to trader removed and replaced with business

Assessments, adjustments and demands for tax: Returns selected for pre-repayment credibility checks

Brexit update reference to trader removed and replaced with business

Assessments, adjustments and demands for tax: Satisfactory evidence produced after an assessment has been issued

Brexit update - reference to trader has been changed to business

Assessments, adjustments and demands for tax: Liability to interest on export assessments

Brexit update - reference to trader changed to business

Brexit update

Assessments, adjustments and demands for tax: Use of the power in VAT Act 1994 section 30(10)

Brexit update

Minor spelling correction

Assurance procedures: Introduction

Brexit update

Assurance procedures: Aims and objectives of assurance

Brexit update

Assurance procedures: Pre-intervention preparation - overview of export procedures

Brexit updates

Assurance procedures: Management Support System (MSS)

Brexit update

Assurance procedures: The assurance intervention

Brexit update trader replaced with business

Assurance procedures: evidence of export and removal and time limits

Brexit update - trader replaced with business

Assurance procedures: What to look for under direct and indirect exports

Brexit update

Assurance procedures: Official evidence

Brexit update

Assurance procedures: Evidence of removal to another Member State

Brexit update

Assurance procedures: Ex-works transactions involving consolidation

Brexit update

Fraud: some general fraud indicators

Brexit update

Fraud: checking the validity of air waybills

Brexit update

Fraud: Intel systems

Brexit update

Fraud: other useful Intel systems

Brexit update

Fraud: commodity codes

Brexit update

Fraud: incorrect use of VAT registration numbers in intra-EU transactions

Brexit update

Fraud: valuations

Brexit update

Brexit update

Fraud: incorrect use of Export Houses

Brexit update

Fraud: sensitive destinations and goods

Brexit update link to Customs Enforcement Risk and Law Team added

Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the UK: Supplier delivers the goods directly to a non-UK branch of a UK business

Brexit update

Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the UK: UK business customer arranges for delivery to their overseas address

Brexit update

Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the UK: non-established taxable person (NETP) has goods delivered to an overseas address.

Brexit update

Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the UK: supply to non-EU company with a UK office

Brexit update

Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the UK: Shared service centre

Brexit update

5 October 2021 published amendments

Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the UK: non-established taxable person (NETP) has goods delivered to an overseas address.

Brexit update

Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the UK: Shared service centre

Brexit update

Assessments, adjustments and demands for tax: Appeals and tribunals

Reference to VAT policy team removed replaced with UoE

Assessments, adjustments and demands for tax: Prescribed accounting period to be assessed

Brexit update - reference to trader replaced with business

4 October 2021 published amendments

Particular types of export to destinations outside the EU: Duty free and tax free shops: Treatment of returned goods by retailers operating airside

Brexit update

Particular types of export to destinations outside the EU: Postal exports

Brexit update reference to trader changed to business

Particular types of export to destinations outside the EU: Exports by courier and fast parcel services: Memorandum of Understanding (MoU) between HMRC and the Express Industry

Brexit update Express Industry Unit address updated and reference to local customs office removed

Particular types of export to destinations outside the EU: Exports by courier and fast parcel services: Evidence of export required by Express Industry operators not part of the MoU

Brexit update

Particular types of export to destinations outside the EU: Exports by courier and fast parcel services: Evidence of export for Express Industry operators approved under the MoU

Brexit update

Particular types of export to destinations outside the UK: Exports via the Ministry of Defence (MOD) to British Forces Post Office (BFPO) addresses

Brexit update reference to EU removed and replaced by UK

Particular types of export to destinations outside the EU: Exports via associated export companies

Brexit update

Stores for use in ships, aircraft or hovercraft: The law on ships and aircraft stores

Brexit update

stores for use in ships, aircraft or hovercraft: Scope and definition for VAT purposes

Brexit update

Stores for use in ships, aircraft or hovercraft: Conditions governing the supply of ships' stores

Brexit updates

Removals of goods from Northern Ireland to EU - evidential requirements: Contents

Title of page changed to Removals of goods from Northern Ireland to EU

Removals of goods from Northern Ireland to EU Member States - evidential requirements: What evidence of removal is required?

Brexit updates reference to NI added

Removals of goods from Northern Ireland to EU Member States - evidential requirements: : Removal across the Irish land boundary

Title updated to Removals of goods from Northern Ireland to EU Member States - evidential requirements: Removal of goods across the Irish land boundary

removals of goods to other Member States - evidential requirements: Impact of the ECJ decision in Teleos PLC

Brexit update reference to trader replaced by business

Examples of various export scenarios and VAT treatments: Direct exports

Brexit update

Examples of various export scenarios and VAT treatments: Indirect exports

Brexit update reference to EU replaced by UK

Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the UK: Contents

Brexit update EU removed from the title amended to UK

Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the UK: Introduction

Brexit update

Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the UK: Supplier delivers the goods directly to a non-UK branch of a UK business

Brexit update

Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the UK: UK business customer arranges for delivery to their overseas address

Brexit update

30 September 2021 published amendments

Introduction: Scope of this guidance

Brexit update

Introduction: Other related guidance notes and public notices

Brexit update

Introduction: VAT law on exports and removals: Overview

Brexit update

Introduction: VAT law on exports and removals: EU law

Brexit update

Introduction: VAT law on exports and removals: UK primary law

Brexit update

Brexit updates

Introduction: VAT law on exports and removals: UK secondary law

Brexit updates

Introduction: VAT law on exports and removals: Tertiary law

Brexit update

Introduction: Roles and responsibilities

Brexit updates

Basic principles: Introduction

Brexit update

Basic principles: Basic conditions for zero-rating exports

Brexit update

Basic principles: Direct and indirect exports

Brexit updates

Basic principles: conditions for zero rating NI-EU removals

Brexit update

Basic principles: Use of customer’s EU VAT number

Brexit update

Conditions for zero rating: Court of Appeal case - Henry Moss of London Ltd

Brexit updates

Conditions for zero rating: time limits for removing goods and obtaining evidence

Brexit updates

Conditions for zero rating: Evidence of export

Brexit updates

Conditions for zero rating: retention of evidence

Brexit update reference to NI added

National Export System (NES) and New Computerised Transit System (NCTS): Overview of the National Exports System

Brexit updates

National Export System (NES) and New Computerised Transit System (NCTS): Definition of direct and indirect exports for customs purposes

Brexit update

National Export System (NES) and New Computerised Transit System (NCTS): Evidence of export available under NES

Brexit updates

National Export System (NES) and New Computerised Transit System (NCTS): goods subject to the Common Transit procedure

Brexit update

National Export System (NES) and New Computerised Transit System (NCTS): goods subject to the Union Transit procedure

Brexit updates

Particular types of export to destinations outside the EU: Exports of motor vehicles

Brexit updated

Particular types of export to destinations outside the EU: Exports through auctioneers

Brexit update

Particular types of export to destinations outside the EU: Duty free and tax free shops: Contents

Brexit update

Particular types of export to destinations outside the EU: Duty free and tax free shops: Overview

Brexit update

Brexit update

Particular types of export to destinations outside the EU: Duty free and tax free shops: Evidence of export for goods supplied at duty free and tax free shops

Brexit update

2 August 2021 published amendments

Introduction: Scope of this guidance

Brexit updates reference to Northern Ireland added

2020

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2017