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 government departments, Continental Shelf installations and tax-free shops V4.307

Goods for removal to an EU member state—rules applying prior to 1 January 2021 and continuing to apply in respect of removals from Northern Ireland

Zero-rating goods supplied

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