Goods exported to non-EU countries
The two most common export situations are:
• 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
• indirect exports, where the goods are collected from the premises of the supplier 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 (exempt with credit) provided that:
• proof of export is obtained either from the shipper or, in
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