From 1 January 2021, the transport of goods from the UK to a place outside of the UK (or vice versa) is zero rated to the extent that it is supplied in the UK. The transport of goods wholly outside the UK is normally outside the scope of UK VAT but see ¶13-460ff for the detailed rules.

Prior to leaving the EU, the transport of goods from a place within to a place outside the member states or vice versa was zero-rated to the extent that the services were supplied within the UK (VATA 1994, Sch. 8, Grp. 8, item 5; Notice 744B, para. 3.1 (2009 edn)).

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