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HMRC internal manual

VAT Export and Removal of Goods from the UK

Fraud: OASIS

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

This is a departmental system that records the movement of vehicles and trailers that travel on Roll On Roll Off ferries. It covers 90% of this type of movement through British Ports (including the Channel Tunnel) and obtains the information directly from the booking manifests of the main Ferry companies. The only exception is the movement of goods to Eire, which are not covered by OASIS. The information stays on OASIS for 18 months. Any interrogations should be done through the National Co-ordination Unit – see VEXP120035 for contact details.

You must have a vehicle or trailer number – other information such as date of travel and route are useful but not essential. NCU will need to know if the movement was within the last 6 months, within the last 6-12 months or within the last 12-18 months.

OASIS will advise the date the vehicle/trader travelled, the name of the haulier, and the name of the driver (this may be a different driver to the one who picked up the goods), and the weight of the vehicle/trailer. It will not have details of the goods carried. However it will advise you that a particular vehicle/trailer has left the UK on a particular date. OASIS also records vehicles/trailers coming in to the UK.

You should not issue an assessment solely on the basis of an OASIS check however any movements that do not appear on OASIS indicate there may be problems and you can discuss with the Exports and Removal of Goods Unit of Expertise (UoE) – see VEXP10600 for contact details.

These checks can also be used to check exports which transit the EU prior to final export from the EU.