'over the counter' scheme

Aircraft, persons departing from member states

Approved inland clearance depot, meaning

Armed forces serving in Cyprus

Charities

Exemption

Generally

Treatment

Zero-rating

Conditions laid down by Member States

Container, meaning

Customs debt

– see Customs debt

Customs territory of the Community, meaning

Diplomatic and consular arrangements

Direct

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

Supply of installed or assembled goods

Transfer of own goods

Local export control

Movable property temporarily imported for work to carried out

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

Production of goods to customs officers

Proof

Direct exports

Fictitious or forged documents

Generally

Misdescription of goods

Mobile phones

Personal export scheme

Photocopied evidence

Producing, time limits

Second-hand cars

Sufficient evidence

Value of goods misstated

Racehorses, time limit

Re-importation

Related services including transport and ancillary transactions

Requirement to account for, best of judgment assessment

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 persons taxable in another member state

Time of exportation

Generally

To a place in the EU

– see EU sales

To a place outside the member states

To the UK, registration

Treaty provisions affecting taxation

Visiting forces

Zero-rating

Charities

Generally

International services

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