It is important to distinguish between goods sold to a transport provider for use as stores and the sale of goods to passengers onboard.

Onboard sales to passengers are discussed at ¶63-228.

With effect from 1 January 2021

The supply of stores to ships and vessels departing from the UK can be treated as a zero-rated export as it was before this date.

Although section 10 of Notice 703 has been updated to take account of Brexit the amendments are minor because the underlying legislation, VATA s. 30(6)(b), was not changed as a result of Brexit.

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