Commentary

V4.312 Excise goods, new means of transport and other goods supplied to non-taxable persons (before 1 January 2021)

Part V4 Exemption, zero-rating and reduced rates

V4.312 Excise goods, new means of transport and other goods supplied to non-taxable persons (before 1 January 2021)

V4.312 Excise goods, new means of transport and other goods supplied to non-taxable persons (before 1 January 2021)

This paragraph looks at rules for zero-rating the following kinds of good when supplied to non-taxable persons in EU member states before IP completion day (ie 31 December 2020):

  1.  

    •     excise goods

  2.  

    •     new means of transport

  3.  

    •     other goods

Excise goods supplied to non-taxable persons

Under the rules applying to international movements of goods before IP completion day, there were special arrangements for supplies of excisable goods to non-registered persons in EU member states when the purchases were made for non-private purposes.

Regulations, which were revoked with effect from IP completion day, made under VATA 1994, s 30(8)1 provided that a supply of goods was zero-rated, subject to such conditions as HMRC may impose, if it was satisfied that all of the following apply2:

  1.  

    •     the supply was made by a taxable person (for taxable persons see V2.101)

  2.  

    •     the goods were subject to excise duty (for goods subject to excise duty, see V1.295)

  3.  

    •     the supply involved removal of the goods from the UK to an EU member state (for EU member states, see V1.213)

  4.  

    •     the person to whom the goods were supplied was not taxable in an EU member state (for persons taxable in an EU member

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