This paragraph looks at the place of supply of goods which are removed from the UK.
For an overview of the place of supply of goods generally, see V3.170.
Note that this paragraph does not cover the rules insofar as they apply in respect of movements of goods which involve Northern Ireland. For such movements, see V3.360.
Place of supply of goods removed from the UK—legislation
The place of supply of goods is normally determined by VATA 1994, s 7 which sets out a number of provisions to be considered in sequential order to determine where goods are to be taxed.
Practically this means that if, for example, the conditions of the first provision are not met, it is necessary to move onto the second provision, then the third and so on in sequential order. The place of supply is determined in accordance with the earliest provision whose conditions are satisfied.
The provisions described below do not apply to warehoused goods, for which see V3.1761. In addition, the Treasury may by order vary the rules in relation to the place of supply2. For goods subject to such an order, see V3.177 (goods supplied on board ships, aircraft and trains) and V3.178 (electricity, gas, heat or cooling).
Note also that a removal is not treated as a removal of goods from the UK for the purpose of the following provisions if, in the course of their removal from a place in the UK to another place in