Goods are only exported from the UK once in any given supply chain. It is therefore important to identify which transaction in a supply chain is the export (e.g. example 4 at ¶63-155). Transactions which take place before the goods are exported from the UK are domestic transactions whose place of supply is the UK. The place of supply of transactions which take place after export is outside the UK and these transactions are therefore outside the scope of UK VAT, but may fall within the scope of VAT in another jurisdiction. In addition, after goods have been exported from the UK the movement of goods is not covered by the guidance published by HMRC.

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