How and when you can apply zero-rated VAT to exported goods.
Contents
- 1. Overview
- 2. The basics
- 3. Conditions and time limits for zero rating
- 4. Conditions for zero rating in specific circumstances
- 5. Customs declarations using the National Export System (NES) and the New Computerised Transit System (NCTS)
- 6. Proof of export
- 7. Proof of export for zero rating in specific circumstances
- 8. Relief for marine fuel (ESC 9.2)
- 9. Exports by retailers
- 10. Stores for use in ships or aircraft leaving the UK
- 11. Records and accounting for VAT
- 12. Forms
- 13. Trade Association contact details
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How we use your information
Source: www.gov.uk
