Commentary

V3.174 Place of supply of goods—goods removed outside the UK

Part V3 Supplies, acquisitions and imports

V3.174 Place of supply of goods—goods removed outside the UK

V3.174 Place of supply of goods—goods removed outside the UK

This paragraph looks at the place of supply of goods which are removed outside 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 outside the UK—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

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