Exports of goods to a place outside the member states

Zero-rating applies if HMRC are satisfied that:

(1)the person supplying the goods has exported them to a place outside the member states (VATA 1994, s. 30(6)(a));

(2)a person has shipped the goods for use as stores on a voyage or flight to an eventual destination outside the UK or as merchandise for retail sale to persons carried on such voyage or flight in a ship or aircraft. Although this does not apply in the case of goods which are shipped for use as stores on a voyage or flight which is to be made by the person to whom the goods are supplied and the purpose of the flight or voyage is a private one (VATA 1994, s. 30(6)(b) and (7));

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