HMRC Guidance Goods exported from the UK from 1 January 2021 (VAT Notice 703)

How and when you can apply zero-rated VAT to exported goods.

Contents

1. Detail
2. 1. Overview
3. 2. The basics
4. 3. Conditions and time limits for zero rating
5. 4. Conditions for zero rating in specific circumstances
6. 5. Customs declarations using the National Export System (NES) and the New Computerised Transit System (NCTS)
7. 6. Proof of export
8. 7. Proof of export for zero rating in specific circumstances
9. 9. Exports by retailers
10. 10. Stores for use in ships or aircraft leaving the UK
11. 11. Records and accounting for VAT
12. 12. Forms
13. 13. Trade Association contact details
14. Your rights and obligations
15. Help us improve this notice
16. Putting things right
17. How we use your information

Source gov.uk

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