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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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National Export System (NES) and New Computerised Transit System (NCTS): Goods travelling by road to Switzerland, Liechtenstein, Norway, San Marino, Andorra and Romania

Non-community goods travelling by road to the above destinations must be entered to CT procedure in the UK, so official evidence of export will be confirmation that the CT procedure has been discharged. Community goods may or may not be entered to CT procedure. See Notice 703 section 5 for details of official evidence of export available in these circumstances.

Note- Romania joined the EC on 1 January 2007, so this paragraph does not apply to goods travelling to Romania from that date.