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HMRC internal manual

VAT Export and Removal of Goods from the UK

Fraud: incorrect use of Export Houses

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

The Export House provision was withdrawn with effect from 1 April 1999. The provision allowed the zero-rating of supplies to Export Houses one step back from export. The current position is that in a series of transactions only the final supply to the overseas customer can be zero-rated. However there have been instances when this practice has carried on regardless. Any suspected instances should be discussed with the Export and Removal of Goods Unit of Expertise (UoE) – see VEXP10600 for contact details. You should note however that Export Houses can operate legitimately – it is only the zero-rating concession that is inappropriate.