Commentary

Division V4.3 Exports and removals of goods to other member states

Part V4 Exemption, zero-rating and reduced rates

Division V4.3 Exports and removals of goods to other member states

Division V4.3     Exports and removals of goods to other member states

Exports

Zero-rating of exports and goods supplied as stores, conditions and failure to meet conditions V4.301

Proof of export, time limits and declaration procedures V4.302

Direct and indirect exports V4.303

Zero-rating goods exported as stores, merchandise for sale on ships/aircraft and freight containers V4.304

Retail exports V4.305

Personal exports of motor vehicles and sailaway boats for export V4.306

Supplies to regimental shops and continental shelf installations, exports via the BPFO V4.307

Goods for removal to an EU member state (before 1 January 2021)

Zero-rating goods supplied to EU taxable persons (before 1 January 2021)V4.311

Excise goods, new means

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