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HMRC internal manual

VAT Export and Removal of Goods from the UK

VEXP10400 - Introduction: Other related guidance notes and public notices

You can find additional information on other aspects of exporting goods from the UK and removing goods to EU member States from Northern Ireland in the publications shown below.

 General explanation of VAT exports and NI-EU supplies

 Removals of goods to EU member states from NI

  • Notice 725 VAT on movements of goods between Northern Ireland and the EU
  • Notice 728 Account for VAT on a new means transport
  • Notice 60 Intrastat - general guide
  • VATNIEU VAT Northern Ireland and the EU (This guidance is currently being reviewed)

Retail exports from Northern Ireland

  • Notice 704 Retail Export Scheme (Northern Ireland)

Personal exports of motor vehicles

Exports of sailaway boats

Exports of thoroughbred racehorses

  • Notice 700/57 Administrative agreements entered into with trade bodies

Exports or removals of freight containers

  • Notice 703/1 Aupply of freight containers for export or removal from the United Kingdom

Goods in Baggage

Taking commercial goods out of Great Britain in your baggage 
check if you need to declare goods you bring into or take out of the UK

Other Guidance

Export procedures manual (EXPP)