Updates: VAT Export and Removal of Goods from the UK
2025
Conditions for zero rating: Evidence of export
Removed all out of date references to CHIEF, NES and MSS.
Assurance procedures: Contents
Added a Banner Message concerning the fact that this whole section still contains out of date information.
Basic principles: Basic conditions for zero-rating exports
References to EU removed and replace with UK
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All out of date guidance concerning CHIEF and NES removed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
Basic principles: Legal framework for zero-rating intra-EU removals
Post Brexit this page is no longer relevant. See page 20400: NI-EU movements.
Page reviewed and reference to NES removed.
National Export System (NES) and New Computerised Transit System (NCTS): Contents
Status update while we are rewriting this section.
Page being reviewed
Page being updated
New Computerised Transit System (NCTS): goods subject to the Common Transit procedure
Removed reference to national export scheme
New Computerised Transit System (NCTS): goods subject to the Union Transit procedure
Removed reference to National Export Scheme
2022
Basic principles: Direct and indirect exports
Previous guidance was incorrect. Updated now with correct guidance.
VAT: Export of Goods from the UK Manual: recent changes
Page archived
VAT: Export of Goods from the UK Manual: recent changes
Page archived
Export of goods from the UK: recent changes
Page archived
Export of goods from the UK: recent changes
Page archived
Export of goods from the UK: recent changes
Page archived
Export of goods from the UK: recent changes
Page archived
Export of goods from the UK: update index
Page archived
2021
Page title changed (EU replaced by UK)
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
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
Brexit update
Fraud: other useful Intel systems
Brexit update
Brexit update
Fraud: incorrect use of VAT registration numbers in intra-EU transactions
Brexit update
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
Brexit update
Brexit update
Brexit update
Brexit update
Brexit update
Brexit update
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
Brexit update
Particular types of export to destinations outside the EU: Postal exports
Brexit update reference to trader changed to business
Brexit update Express Industry Unit address updated and reference to local customs office removed
Brexit update
Brexit update
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
Brexit updates reference to NI added
Title updated to Removals of goods from Northern Ireland to EU Member States - evidential requirements: Removal of goods across the Irish land boundary
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
Brexit update EU removed from the title amended to UK
Brexit update
Brexit update
Brexit update
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
Brexit updates
Brexit update
Brexit updates
Brexit update
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
Brexit update
Introduction: Scope of this guidance
Brexit updates reference to Northern Ireland added
2020
Conditions for zero rating: time limits for removing goods and obtaining evidence
Change added to deal with COVID19 emergency.
Figures updated.
Updates to information on this page.
2018
Conditions for zero rating: time limits for removing goods and obtaining evidence
Consolidated export and intra-EU guidance
Conditions for zero rating: retention of evidence
Amended guidance on evidence held by 3rd party
Terms updated.
VEXP90700 information updated.
2017
Introduction: The role of the VAT policy team
Text consolidated into VEXP10600
Page archived. Consolidated into VEXP10600
Introduction: The role of the Export and Removal of Goods Unit of Expertise (UoE)
Page archived. Consolidated into VEXP10600