From 1 January 2021, all supplies of goods involving their removal from GB to a place outside the UK will be ‘exports’. Removals from Northern Ireland to another member state will continue to be treated as ‘dispatches’ while removals from Northern Ireland to a place outside the EU will be ‘exports’. Further detailed commentary is available at ¶63-000ff

Exports of goods

Zero-rating applies if HMRC are satisfied that:

(1)the person supplying the goods has exported them (VATA 1994, s. 30(6)(a));

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