Commentary

V4.312 Excise goods, new means of transport and other goods supplied to non-taxable persons and on-board sales of goods

Part V4 Exemption, zero-rating and reduced rates

V4.312 Excise goods, new means of transport and other goods supplied to non-taxable persons and on-board sales of goods

V4.312 Excise goods, new means of transport and other goods supplied to non-taxable persons and on-board sales of goods

Excise goods supplied to non-taxable persons

There are special arrangements for supplies of excisable goods to non-registered persons in other member states when the purchases are made for non-private purposes.

Regulations made under VATA 1994, s 30(8) provide that a supply of goods is zero-rated, subject to such conditions as HMRC may impose, if it is satisfied that all of the following apply1:

  1.  

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

  2.  

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

  3.  

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

  4.  

    •     the person to whom the goods are supplied is not taxable in another EU member state (for persons taxable in another EU member state, see V1.244)

  5.  

    •     the place of supply is not treated as being outside the UK by virtue of VATA 1994, s 7(5) (for details of this place of supply provision, see V3.172)

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