V16.857 Exports and removals—conditions for zero-ratingVAT Information Sheet 2/00, May 2000This 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 Introduction1.1 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 limits2.1 Exports and removalsAfter 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.
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.
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.
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.
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