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HMRC internal manual

VAT Export and Removal of Goods from the UK

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 other member States in the publications shown in the table below.

 

 

| For relevant information on.… | Refer to …. | || | General explanation of VAT exports and intra-EC supplies | * Notice 700 The VAT Guide | | Removals of goods to other EC member States | * Notice 725 The Single Market * Notice 728 New Means of Transport * Notice 60 Intrastat - General Guide * VATSM VAT Single Market * IVG Intrastat Visit Guide | | Retail exports | * Notice 704 VAT retail exports * VATRES VAT Retail Exports | | Personal exports of motor vehicles | * Notice 707 Personal Export Scheme * VEXMOTORS Personal Exports - tax free sales of new motor vehicles for use before export | | Exports of sailaway boats | * Notice 703/2 Sailaway boats supplied for export outside the EU * VSWB VAT 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 Supply of freight containers for export or removal from the United Kingdom * Notice 741A Place of supply of services | | Customs procedures at export | * Notice 6 Merchandise in Baggage * Notice 275 Export procedures * Export Procedures Manual (EXPP)  |