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HMRC internal manual

VAT Single Market

Particular types of transaction: goods subject to excise duty: supplies from the UK to non-taxable persons

If a customer who is not registered for VAT in another Member State buys UK excise goods for non-private purposes and is responsible for collection and transport of the goods, the supply by the UK seller may be zero-rated subject to certain rules. These are described in Notice 725 (The Single Market).