VEXP50100 - Particular types of export to destinations outside the EU: 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 UK 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: (1) the business keeps a separate record of the transaction including evidence that the supply was to an overseas person, (2) the vehicle was not subsequently hired before it was exported from the UK, (3) the vehicle was not subsequently used except for the trip to the place of departure from the UK, (4) the vehicle was exported within 3 months of the time of supply, (5) the business 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 Personal exports tax free sales of motor vehicles and VAT Notice 707 Personal Export Scheme.