V4.207 Goods exported or shipped abroad

Part V4 Exemption, zero-rating and reduced rates

V4.207 Goods exported or shipped abroad

Zero-rating—exports, terminal markets, warehoused goods

V4.207 Goods exported or shipped abroad

VATA 1994, s 30(6) and regulations1 made under s 30(8), (8A) and (9) provide that a supply of goods or services is zero-rated in the circumstances set out below:


    •     goods exported by the vendor to a place outside the member states2, see V4.303


    •     goods shipped as stores or retail merchandise on an international voyage or flight3, see V4.304


    •     freight containers exported to outside the member states4, see V4.304


    •     goods supplied to overseas persons for export outside the member states (indirect exports)5, see V4.303



To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial