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HMRC internal manual

VAT Personal exports - tax-free sales of new motor vehicles for use before export

Procedures for supplying vehicles under the scheme: delivery procedures

When can customers take delivery of PES vehicles?

In the case of an overseas visitor, the dealer should not deliver the vehicle more than 12 months before the intended date of departure from the EC.

In the case of an EC resident, the vehicle should not be delivered more than 6 months before the intended date of departure.

Procedure for urgent delivery to an overseas visitor

Applications for urgent delivery to an overseas visitor are only normally expected where the purchaser’s intended date of departure is within 2 weeks of the date of application. Applications must be accompanied by a certificate from the supplier as described in Notice 705A. Authority to make supplies under this procedure requires prior approval from the Personal Transport Unit (PTU) - see VEXMOTORS1300.

Delivery other than to the approved applicant

It is a condition of the personal exports scheme that the approved applicant must take delivery of the vehicle. Exceptionally, where this is impractical, for example due to serious ill health, another named person can be permitted to take delivery. The approved applicant should apply in writing to the PTU stating the reasons for the request and confirming that the named person taking delivery has authority to do so. Official permission in writing will be sent to both the applicant and the supplier. The supplier should attach this authority to the signed delivery receipt referred to under item (b) in the table in VEXMOTORS4500.

The approval for delivery does not extend to use of the vehicle in the EC, other than for a single journey from the supplier’s premises to the customer’s place of storage.