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HMRC internal manual

VAT Export and Removal of Goods from the UK

Particular types of export to destinations outside the EU: Exports by courier and fast parcel services: Evidence of export required by Express Industry operators not part of the MoU

All exports made using couriers or fast parcel operators which are not part of the Memorandum of Understanding must be made under the normal NES procedures explained at VEXP40200 - irrespective of the value. The proof of export will be either official or commercial - see table below - and must be supported by supplementary evidence (see Notice 703).

Further information about Goods Departed Messages and ICS codes is at VEXP30400.

Official proof of export will be …… Commercial proof of export will be …..
Goods Departed Message – ICS Code 60  


Goods Departed Message – ICS Code 61 plus copy 3 of the paper SAD (C88) stamped at the point of exit from the EU. As per paragraph 7.6 of Notice 703