Freight containers for export from the UK
31 December 2020
This notice cancels and replaces Notice 703/1 (February 2010).
This notice applies to supplies made after the UK left the European Union.
It applies to supplies made in Great Britain exported out of the UK and to supplies made in Northern Ireland exported out of the UK to non-EU destinations.
References to UK should be construed accordingly.
Sales between Northern Ireland and the EU are covered in Notice 725 Single Market
Find out what you need to do if you are making sales of goods between Great Britain and Northern Ireland or from Northern Ireland to the EU.
1.1 Information in this notice
Main narrative treatment—V4.323.
This notice explains the special VAT arrangements under which you can zero rate the supply by way of sale, lease or hire of freight containers for export.
It does not cover other supplies related to freight containers, for example, management charges which are subject to VAT under the normal rules (see the VAT guide (Notice 700) and Place of supply of services (VAT Notice 741A)).
1.2 Changes to this notice
This notice has been updated to reflect changes to the VAT treatment of supplies of goods and services following the UK's departure from the EU.
1.3 Who should read this notice
Anyone selling, leasing or hiring out freight containers for export.
1.4 The law
The legal basis for these arrangements is contained in the:
• VATA 1994 ss 30(6) and 30(8); and
• The VAT Regulations 1995 (SI 1995/2518), regs 117(2), 128 and 134.
1.5 Legal status of this notice