Commentary

V1.313 Brexit—impact on exports and despatches

Part V1 General principles and rates of tax

V1.313 Brexit—impact on exports and despatches

Brexit—exports and despatches

V1.313 Brexit—impact on exports and despatches

For an overview of exports and despatches generally, see Division V4.3. For registering for the National Export System, see Register for the National Export System to make an export declaration

With effect from IP completion day, all movements of goods from Great Britain to the EU are classed as 'exports' and may qualify for zero-rating in the UK subject to the provisions described in V4.301–V4.307. Consequently, zero-rated 'despatches' as described in V4.311 continue to exist only in relation to movements from Northern Ireland to the EU. For general guidance on requirements

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