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HMRC internal manual

VAT Export and Removal of Goods from the UK

Assurance procedures: Common documents used in export procedures

You are likely to see any combination of the documents listed below which are commonly used in export procedures.

  • bills of lading
  • manifests
  • insurance
  • invoices from carriers
  • master and house air waybills
  • load lists
  • bills from ferry companies, eurostar
  • container company invoices
  • letters of credit
  • delivery notes
  • receipt notes
  • packing lists
  • certificates of shipment from shipping agents
  • invoices
  • evidence of payment
  • export licences
  • carnets (tir/ata)
  • preference certificates
  • certificates of origin
  • customer orders
  • purchase orders
  • weighbridge tickets
  • EU sales lists
  • intrastat supplementary declarations
  • administrative accompanying documents (AADs)
  • simplified administrative accompanying documents (SAADS)
  • railway consignment notes.