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HMRC internal manual

VAT Export and Removal of Goods from the UK

HM Revenue & Customs
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National Export System (NES) and New Computerised Transit System (NCTS): Definition of direct and indirect exports for customs purposes

For customs purposes, the definition of direct and indirect export differs from the VAT definition described in VEXP20300.

  • A direct export is where goods leave the EC without travelling via another member State.
  • An indirect export is where goods leave the EC via another member State.