Commentary

V16.857 Exports and removals—conditions for zero-rating

Part V16 Forms and other HMRC material

V16.857 Exports and removals—conditions for zero-rating

V16.857 Exports and removals—conditions for zero-rating

VAT Information Sheet 2/00, May 2000

This information sheet explains the conditions governing the zero-rating of exports and removals. It also gives details of the harmonised time limits which will come into effect on 1 September 2000.

1 Introduction

1.1 Who is affected?

All businesses who are involved in the export of goods from the UK to a destination outside the European Community (EC), or the removal of goods from the UK to another EC member state.

2 Time limits

2.1 Exports and removals

After a full consultation process during the recent review of the VAT aspects of export policy, it was agreed that time limits for exports and removals should be harmonised. As a result, with effect from 1 September 2000, there will be single time limits as follows—

  1.  

    —     three months for both direct and indirect (ex-works) exports or removals;

  2.  

    —     three months

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