For VAT purposes, from 1 January 2021, an export means a supply of goods from great britain (GB) to a destination outside of the UK, or from Northern Ireland (NI) to a non-EU country outside of the UK. There are two types of exports: direct and indirect. For VAT purposes, a direct export is where the goods are removed under the control of or on behalf of the supplier, whereas an indirect export is where the goods are removed under the control of or on behalf of someone other than the supplier, usually by the overseas customer. Note that the definitions of direct and indirect exports differ for customs purposes (where a direct export is where goods leave the EU without travelling via another Member State, whereas an indirect export is where the goods leave the EU via another Member State). This Practice Note is about exports for VAT purposes; it does not consider other issues associated with exporting goods, such as licences or customs. For commentary on customs issues, see: Custom duties: De Voil Indirect