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HMRC internal manual

VAT Export and Removal of Goods from the UK

Conditions for zero-rating: What this section covers

This section provides guidance on the conditions which must be met in order to zero rate supplies of goods, specifically

  • time limits for exporting goods and obtaining evidence of export
  • types of acceptable evidence of export
  • summary of an important Court of Appeal case.

This information supplements the guidance in Notice 703 - Export of goods from the United Kingdom.