Goods – import and export procedures

Commentary

Goods exported to non-EU countries

13 Finland
13 Finland | Commentary

Goods exported to non-EU countries

13 Finland | Commentary

Goods exported to non-EU countries

The two most common export situations are:

  1.  

    •     direct exports, where the goods remain in the control of the supplier and the supplier makes the necessary arrangements for the goods to be shipped outside the EU; and

  2.  

    •     indirect exports, where the goods are collected from the supplier's premises by the overseas customer and the customer makes the arrangements for the goods to be shipped.

In either case, the supply of the goods can be zero rated provided that:

  1.  

    •     the goods are exported within three months;

  2.  

    •     proof of export is obtained within three months

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial