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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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Assurance procedures: House Air Waybill

Freight agents use the Master air waybill issued by the airline to create their own House air waybills (HAWB) to issue to their individual customers. There is guidance on checking a HAWB in VEXP12025.

Image of a House Air Waybill.