Brexit—exports and despatchesV1.313 Brexit—impact on exports and despatchesFor 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 declarationWith 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
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
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.