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HMRC internal manual

VAT Export and Removal of Goods from the UK

From
HM Revenue & Customs
Updated
, see all updates

Particular types of export to destinations outside the EC: Exports of motor vehicles

Type of export Procedure
   
Direct export New or second-hand motor vehicles supplied for direct export can be zero-rated providing the vehicle is exported by the UK supplier, evidence of export is obtained within 3 months, and the vehicle is not used or delivered in the EC before export.
Indirect export New or second-hand motor vehicles supplied as indirect exports can be zero-rated providing all the following conditions are met
  • the trader keeps a separate record of the transaction including evidence that the supply was to an overseas person
  • the vehicle was not subsequently hired before it was exported from the EC
  • the vehicle was not subsequently used except for the trip to the place of departure from the EC
  • the vehicle was exported within 3 months of the time of supply
  • the trader obtains and keeps evidence of export within 3 months of the date of export.    
      Personal export Entitled private persons may purchase a new or used vehicle under the Personal Export Scheme - see VEXMOTOR (V1-21B) Personal exports – tax free sales of motor vehicles and Notice 705A VAT: Supplies of vehicles under Personal Export Scheme for removal from the EC.