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HMRC internal manual

VAT Export and Removal of Goods from the UK

Introduction: Scope of this guidance

Internal guidance notes are the main reference material for people in the department. All HM Revenue and Customs formal procedures and work systems are outlined in these books which give managers and staff the department’s rules and guidelines and general advice on interpreting them.

The guidance provides information and guidelines on the VAT treatment of

  • goods supplied for export from the United Kingdom (UK) to destinations outside the European Union (EU)
  • goods for use as stores on ships, aircraft or hovercraft departing the UK
  • goods supplied for removal to a VAT registered business in another member State - see VATSM VAT Single Market for guidance on the VAT treatment of other intra-EU supplies of goods.

Read this guidance together with

  • Notice 703 Export of goods from the United Kingdom, which specifies the conditions for zero rating supplies of goods for export as laid down by the Commissioners
  • Notice 725 The Single Market which specifies the conditions for zero rating supplies of goods for removal to another EU member State.

Details of where to find comprehensive guidance on trade with other member States and guidance on other export issues is at VEXP10400.

Businesses should not rely on this guidance to calculate their taxes and duties.