Commentary

703 Export of goods from the UK

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

703 Export of goods from the UK

Part V8 HMRC Notices | Commentary

703
Export of goods from the UK

October 2017

This notice cancels and replaces Notice 703 (November 2013).

Parts of this notice have the force of law under s 30(6) of VATA 1994 and reg 129 of the VAT Regulations 1995. These parts are indicated by being placed in a box as in the example shown below.

The following rule has the force of law

The evidence you obtain as proof of export, whether official or commercial or supporting must clearly identify: the supplier, the consignor (where different from the supplier) the customer, the goods, an accurate value, the export destination, and mode of transport and route of the export movement.

1 Introduction

Main narrative treatment—Division V4.3.

1.1 What is this notice about?

This notice explains the conditions for zero-rating VAT on an export of goods, that is, when the goods leave the European Community (EC). It also provides guidance on what you should do when you export goods in specific circumstances. Goods delivered from the United Kingdom (UK) to a destination elsewhere in the EC are not exports for VAT purposes. Such transactions are called removals. You can find out more about removals in Notice 725 “The Single Market”.

For information on zero-rating of services performed on goods for export see Notice 741A “Place of supply of services”.

1.2 What's changed?

The following changes to the November 2013 version have been made:

  1.  

    —     paragraph 2.8 – which countries and territories are part of the EC Fiscal (VAT) area? Cyprus was amended to reflect which areas are included or excluded.

  2.  

    —     the

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