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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 by courier and fast parcel services: Evidence of export for Express Industry operators approved under the MoU

Official or commercial evidence of export is acceptable but must be supported by supplementary evidence (see Notice 703).

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

Value of goods Official proof of export Commercial proof of export
     
Under £2000 None See paragraph 7.6 of Notice 703
£2000 + Goods Departed Message – ICS Code 60  

or

Goods Departed Message – ICS Code 61 plus copy 3 of the paper SAD (C88) stamped at the point of exit from the EC See paragraph 7.6 of Notice 703  
  Restricted/subject to license – any value Goods Departed Message – ICS Code 60

or

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