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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 secondary law

The VAT Regulations 1995 (SI 1995/2518) provide conditions for zero-rating

  • Regulation 128 outlines the conditions for zero-rating the export of freight containers.
  • Regulation 129 outlines the conditions for zero-rating goods to be exported outside the member States by or on behalf of an overseas person (indirect exports).
  • Regulation 134 outlines the conditions for zero-rating goods supplied to a VAT registered customer in another member State for removal from the UK.

These regulations allow the Commissioners to impose further conditions. Those conditions are set out in public notices, and are known as tertiary law – see VEXP10540.