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HMRC internal manual

VAT Export and Removal of Goods from the UK

Assurance procedures: Ex-works transactions involving consolidation

Traders have experienced difficulty in obtaining information about the physical removal of the goods from the UK in certain intra-EU transactions. The situation occurs when the movement of the goods is arranged by the EU customer and the goods are consolidated with goods from other UK suppliers before they are removed from the UK. This means that there is a break in the audit trail from the vehicle picking up the goods to the shipping of the goods from the UK. It is pointless in these instances trying to trace the vehicle registration number of the vehicle picking up the goods at the trader’s premises because a different vehicle will be taking them out of the UK. This situation appears to occur mainly in the motor factor trade.

One solution is for the UK supplier to provide their EU customer’s freight agents with a monthly schedule of the “pick up” of goods and for the agent to complete the shipping details of the transactions. The schedule must provide a link to the supplier’s commercial records. This has provided satisfactory proof of removal in a number of instances. But before agreeing this with a trader you should discuss with the Export and Removal of Goods Unit of Expertise (UoE) - see VEXP10600 for contact details.