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HMRC internal manual

VAT Export and Removal of Goods from the UK

From
HM Revenue & Customs
Updated
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Stores for use in ships, aircraft or hovercraft: Blanket declarations of entitlement by airlines

Where an airline makes only international non-private flights, a blanket declaration of entitlement may be accepted instead of individual ones for each flight. This blanket declaration, signed by a responsible employee of the company, must state that all of the goods supplied to them are solely for use as stores, on non-private foreign bound flights– that is, to a destination outside the UK. The company must also undertake that should they operate domestic flights at a later date, they will inform their supplier before receiving further stores.