VEXP80100 - Examples of various export scenarios and VAT treatments: Direct exports

A UK VAT registered business supplies goods and arranges to export them to a destination outside the UK on behalf of his customer.

Diagram of direct export

This is a straightforward example of a direct export

• the UK supplier exports, or arranges the export, of goods to a destination outside the UK
• there is no connection between the UK supplier and the customer
• the supply may be zero rated under section 30(6) of VAT Act 1994 provided, the conditions in Notice 703 are met.