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HMRC internal manual

VAT Export and Removal of Goods from the UK

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HM Revenue & Customs
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Introduction: VAT law on exports and removals: UK primary law

Section 30(6) of the VAT Act 1994 implements Articles 146(1)(a) and 148(a) (b) and (e) of the Principal VAT Directive 2006/112 and permits the zero-rating of goods exported by the supplier to a destination outside the member States or supplied for use as stores or retail sale on a voyage or flight to a final destination outside the UK.

Section 30(8) of the VAT Act 1994 implements Articles 146(1)(b) and138(1) of the Principal VAT Directive 2006/112 and permits the zero-rating of goods supplied

  • to an overseas person for export to a destination outside the member States or
  • to a VAT registered customer in another member State for removal from the UK.

Section 30(10) of the VAT Act 1994 permits the Commissioners to demand payment of output tax from the person to whom the goods were supplied or any person found in possession of the goods in the UK where

  • goods supplied for export or removal have not been exported or removed, or
  • the conditions for zero-rating the supply have not been met.