Commentary

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:

  1.  

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

  2.  

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

  3.  

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

  4.  

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

  5.  

    •    

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