Export of goods
'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
Cash accounting scheme exclusion
Charities
Exemption
Generally
Treatment
Zero-rating
Commercial evidence
Conditions laid down by Member States
Container, meaning
Cross-border rulings and disputes
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
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
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
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
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
