'over the counter' scheme

Aircraft, persons departing from member states

Approved inland clearance depot, meaning

Armed forces serving in Cyprus

British Forces Post Office (BFPO), via

Charities

Exemption

Generally

Treatment

Zero-rating

Commercial evidence

Conditions laid down by Member States

Container, meaning

Cross-border rulings and disputes

Customs debt

– see Customs debt

Customs territory of the Community, meaning

Diplomatic and consular arrangements

Direct

Direct v indirect: examples

Documents

Commissioners' powers

Copies required

Keeping

EC reporting requirements

Entry and exit formalities

EU sales

– see EU sales

European law

Evidence of

Exemption

Generally

Intended exportation

Transactions treated as exports

Exemption for transactions treated as exports

Export company returns

Forfeiture of goods later found in UK

Free movement of goods between member states

Free zones, removal

Freight containers

Generally

Gold to central banks

Goods, meaning

Inadequate documentation

Carriage arranged/paid for by purchaser

Generally

Indirect

Information required

Commissioners' powers

Generally

Power to require evidence in support of

Input tax relief

Finance

Insurance

Intermediaries' services

International organisations

International trade enquiries, dedicated HMRC team, address

Intra-Community, reporting requirements

Intra-EU movement of goods

Distance selling

EU sales list

Excise goods

– see Excise goods

Intrastat

Returns, normal

Supply of installed or assembled goods

Transfer of own goods

Local export control

Motor vehicles

Exportation outside EU under personal export scheme (PES)

Generally

New and used where personal export scheme does not apply

Repairs to vehicles etc. belonging to visitors to the UK

Movable property temporarily imported for work to carried out

National Export System (NES): electronic processing

National law on goods for export, leave customs territory of European Union within 90 days from supply

New Computerised Transit System (NCTS)

Obligations

Official publications and information

Outside the EU

Overseas authority, meaning

Overseas persons, supplies to

Overseas visitors

Generally

Meaning

Own goods

Penalties for exporters

Persons departing from member states, supplies to

Pipelines

Place of supply

Planning, group structure

Processing or repair

Production of goods to customs officers

Proof

Description of goods

Diplomatic missions and international organisations

Direct exports

Duty-free shops

Fictitious or forged documents

Generally

Marine fuel

Misdescription of goods

Mobile phones

Penalty for failure to obtain evidence within time limit

Personal export scheme

Photocopied evidence

Producing, time limits

Second-hand cars

Sufficient evidence

Value of goods misstated

Racehorses, time limit

Re-importation

Reclaiming input tax

Charities

Related services including transport and ancillary transactions

Requirement to account for, best of judgment assessment

Retail export scheme (tax-free shopping)

Sailaway boats

Ships, persons departing from member states

Stores for use on ship, aircraft or hovercraft

– see Stores

Supplies of goods to Gibraltar-based company

Supplies to oil rigs and other continental shelf installations

Supplies to persons taxable in another member state

Territory of EU

Accessions negotiations

Excluded areas

Excluded territories

Member states

Time of exportation

Generally

To a place in the EU

– see EU sales

To a place outside the member states

To the UK, registration

Tools for manufacturing goods for export

Treaty provisions affecting taxation

Triangulation

Visiting forces

Zero-rating

Charities

EU sales

Generally

International services

Supplies for export from the UK to place outside the EU, checklist