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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

HM Revenue & Customs
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Exports: what export evidence is held by the trader

  • primary - i.e. original Air waybill or Bill of Lading;
  • secondary - i.e. original Certificate of Shipment by shipper or forwarder; and
  • photocopy documents are not acceptable as evidence of exportation, as they can be easily amended without it being obvious. If you suspect evasion then please refer to the RIS Evasion Referral intranet pages for further guidance