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HMRC internal manual

VAT Place of Supply (Goods)

Supplies on board ships, aircraft and trains: international journeys

All supplies of goods during an international journey (that is a journey to and from athird country) are treated as taking place outside the UK and so are outside the scope ofUK VAT. This includes goods which technically could be regards as having been suppliedwithin UK territorial limits at the start of a journey departing from the UK or at the endof a journey to the UK.