Export of goods

'over the counter' scheme

Case Law – (1975) 1 BVC 1,046 ; (1979) 1 BVC 1,120b

Aircraft, persons departing from member states

Legislation/Regulatory – SI 1995/2518 reg. 131-133

Approved inland clearance depot, meaning

Legislation/Regulatory – SI 1995/2518 reg. 117(1)

Area covered by the EU

Commentary – VAT Reporter ¶63-020

Armed forces serving in Cyprus

Legislation/Regulatory – Dir. 2006/112 art. 151(e)

Cash accounting scheme exclusion

Commentary – VAT Reporter ¶55-480

Charities

Exemption

Legislation/Regulatory – Dir. 2006/112 art. 146(1)(c), (2)

Generally

Commentary – VAT Reporter ¶50-485 ; VAT Reporter ¶63-500

Treatment

Commentary – VAT Reporter ¶14-100

Zero-rating

Legislation/Regulatory – VATA94 s. 30(5), Sch. 8, Grp. 15, item 2, 3

Conditions laid down by Member States

Case Law – BDV Hungary Trading Kft, in liquidation v Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága (Case C-563/12) [2014] BVC 3

Container, meaning

Legislation/Regulatory – SI 1995/2518 reg. 117(2)

Cross-border rulings, disputes and fraud

Commentary – VAT Reporter ¶63-008

Customs debt

– see Customs debt

Customs territory of the Community, meaning

Legislation/Regulatory – SI 1995/2518 reg. 117(10)

Destination principle: One Stop Shop approach

Commentary – VAT Reporter ¶63-010

Diplomatic and consular arrangements

Legislation/Regulatory – Dir. 2006/112 art. 151(a)

Direct

– see Direct export of goods

Documents

Commissioners' powers

Legislation/Regulatory – CEMA79 s. 77A

Copies required

Legislation/Regulatory – CEMA79 s. 77

Keeping

Legislation/Regulatory – SI 1995/2518 reg. 31(1)(h)

EC reporting requirements

– see EC sales statements; Intrastat system

Entry and exit formalities

Legislation/Regulatory – SI 1995/2518 reg. 140

EU sales

– see EU sales

European law

Commentary – VAT Reporter ¶63-040

Exemption

Generally

Legislation/Regulatory – Dir. 2006/112 art. 146, 147

Intended exportation

Legislation/Regulatory – Dir. 2006/112 art. 164-166

Transactions treated as exports

Legislation/Regulatory – Dir. 2006/112 art. 151, 152

Exemption for transactions treated as exports

Commentary – VAT Reporter ¶27-000

Export company returns

Commentary – VAT Reporter ¶55-214

Export, meaning

Commentary – VAT Reporter ¶63-020

Forfeiture of goods

Penalties for exporters

– see HMRC civil evasion penalty (CCEP)

Forfeiture of goods later found in UK

Legislation/Regulatory – VATA94 s. 30(10)

Free movement of goods between member states

– see Functioning of the EU

Free zones, removal

Legislation/Regulatory – SI 1984/1177 reg. 14

Freight containers

Commentary – VAT Reporter ¶63-380

Legislation/Regulatory – Notice 703/1 ; SI 1995/2518 reg. 128

Generally

Commentary – VAT Reporter ¶63-010

Gold to central banks

Legislation/Regulatory – Dir. 2006/112 art. 152

Goods or services

Commentary – VAT Reporter ¶63-000

HMRC Guidance – Notice 707 ; Notice 725

Goods, meaning

Legislation/Regulatory – SI 1995/2518 reg. 117(4)

Inadequate documentation

Carriage arranged/paid for by purchaser

Case Law – (1983) 1 BVC 1,195

Generally

Case Law – (1978) 1 BVC 1,096

Indirect

– see Indirect exports

Information required

Commissioners' powers

Legislation/Regulatory – CEMA79 s. 77A

Generally

Legislation/Regulatory – CEMA79 s. 77

Power to require evidence in support of

Legislation/Regulatory – CEMA79 s. 79

Input tax relief

Finance

Commentary – VAT Reporter ¶40-100(3)

Insurance

Commentary – VAT Reporter ¶41-600

Intermediaries' services

Legislation/Regulatory – Dir. 2006/112 art. 153

International organisations

Legislation/Regulatory – Dir. 2006/112 art. 151(b)

International trade enquiries, dedicated HMRC team, address

Commentary – VAT Reporter ¶63-000

Intra-Community, reporting requirements

– see EC sales statements; Intrastat system

Intra-EU movement of goods

Distance selling

– see Distance selling

EU sales list

– see EU sales list (ESL)

Excise goods

– see Excise goods

Generally

Commentary – VAT Reporter ¶63-180

Intrastat

– see Intrastat system

Invoices for dispatches to another member state

Commentary – VAT Reporter ¶64-590

New means of transport

Commentary – VAT Reporter ¶63-260

Commentary – VAT Reporter ¶63-310

HMRC Guidance – Notice 725

Returns, normal

Commentary – VAT Reporter ¶64-580

Supply of installed or assembled goods

– see Installed or assembled goods

Transfer of own goods

– see Transfer of goods

Law

European

Commentary – VAT Reporter ¶63-040

United Kingdom

Commentary – VAT Reporter ¶63-060

Local export control

Legislation/Regulatory – SI 1984/1176 reg. 9

Movable property temporarily imported for work to carried out

Legislation/Regulatory – Dir. 2006/112 art. 146(1)(d)

National Export System (NES): electronic processing

Commentary – VAT Reporter ¶63-010

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

Case Law – BDV Hungary Trading Kft, in liquidation v Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága (Case C-563/12) [2014] BVC 3

New Computerised Transit System (NCTS)

Commentary – VAT Reporter ¶63-010

Obligations

Legislation/Regulatory – Dir. 2006/112 art. 278-280

Official publications and information

Commentary – VAT Reporter ¶63-000

Outside the EU

Commentary – VAT Reporter ¶63-040

Overseas authority, meaning

Legislation/Regulatory – SI 1995/2518 reg. 117(7)

Overseas persons, supplies to

Legislation/Regulatory – SI 1995/2518 reg. 129

Overseas visitors

Generally

Legislation/Regulatory – SI 1995/2518 reg. 131-133

Meaning

Legislation/Regulatory – SI 1995/2518 reg. 117(8)

Own goods

Commentary – VAT Reporter ¶63-000

Penalties for exporters

– see HMRC civil evasion penalty (CCEP)

Persons departing from member states, supplies to

Legislation/Regulatory – SI 1995/2518 reg. 131-133

Pipelines

Legislation/Regulatory – CEMA79 s. 5(7)

Place of supply

Commentary – VAT Reporter ¶13-400 ; VAT Reporter ¶63-010

Planning, group structure

Commentary – VAT Reporter ¶43-462

Production of goods to customs officers

Case Law – (1975) 1 BVC 1,045

Proof

Accurate value, declaration

Commentary – VAT Reporter ¶63-080

Cases

Commentary – VAT Reporter ¶63-100

Description of goods

Commentary – VAT Reporter ¶63-080

Diplomatic missions and international organisations

Commentary – VAT Reporter ¶63-080

Direct exports

Commentary – VAT Reporter ¶63-140

Duty-free shops

Commentary – VAT Reporter ¶63-080

Fictitious or forged documents

Commentary – VAT Reporter ¶63-080

Case Law – Kenco Spares Ltd [2012] TC 01875 ; MacMahon (t/a Irish Cottage Trading Co) v Revenue and Customs Commissioners. [2012] BVC 1,618 ; Netto Supermarkt GmbH & Co OHG v Finanzamt Malchin (Case C-271/06). [2009] BVC 157

Generally

Commentary – VAT Reporter ¶104 ; VAT Reporter ¶63-080

Case Law – (1984) 2 BVC 205,054 ; (1985) 2 BVC 205,183 ; (1985) 2 BVC 205,194 ; (1985) 2 BVC 205,244 ; Hassan. [2010] TC 00311 ; Inca Gemstones plc. (1990) 5 BVC 775 ; Kingdom Sports Ltd. (1990) 5 BVC 920 ; Littler Machinery Ltd. [2009] TC 00099 ; Revenue and Customs Commissioners v Arkeley Ltd (in liquidation). [2013] BVC 1,787

Intermediary acting for overseas customer

Commentary – VAT Reporter ¶63-080

Case Law – Hassan. [2010] TC 00311

Legal position

Commentary – VAT Reporter ¶63-100

Marine fuel

Commentary – VAT Reporter ¶63-080

Misdescription of goods

Case Law – (1979) 1 BVC 1,112

Mobile phones

Case Law – R (on the application of Teleos plc & Ors) v Customs and Excise Commissioners (Case C-409/04). [2008] BVC 705 ; R (on the application of Teleos plc & Ors) v Customs and Excise Commissioners. [2005] BVC 253 ; R (on the application of Teleos plc & Ors) v Customs and Excise Commissioners. [2005] BVC 93

Penalty for failure to obtain evidence within time limit

Commentary – VAT Reporter ¶63-100

Period for retaining

Commentary – VAT Reporter ¶63-080

Personal export scheme

Case Law – Customs and Excise Commissioners v. Henry Moss of London Ltd. and Anor. (1980) 1 BVC 373 ; Henry Moss of London Ltd. & Anor. v. Customs and Excise Commissioners. (1979) 1 BVC 292

Photocopied evidence

Commentary – VAT Reporter ¶63-080

Producing, time limits

Commentary – VAT Reporter ¶63-080

Sailaway boats scheme: time limits for zero-rating

Commentary – VAT Reporter ¶63-080

Second-hand cars

Case Law – (1978) 1 BVC 1,081

Sufficient evidence

Case Law – Harriet's House Ltd. [2000] BVC 2,130

Value of goods misstated

Case Law – Christopher Gibbs Ltd. [1993] BVC 623

Proof, removal to another EU country (distance selling)

Actual removal but with fraudulent transaction

Commentary – VAT Reporter ¶63-090

Generally

Commentary – VAT Reporter ¶63-090

Interim payment, refusal

Commentary – VAT Reporter ¶63-090

Relaxation from 1 January 2003: the Single Market

Commentary – VAT Reporter ¶63-090

Re-importation

– see Imported goods

Reclaiming input tax

European law

Commentary – VAT Reporter ¶63-040

UK law

Commentary – VAT Reporter ¶63-060

Related services including transport and ancillary transactions

Legislation/Regulatory – Dir. 2006/112 art. 146(1)(e)

Removal of goods from UK to another member state, VAT charge

Commentary – VAT Reporter ¶63-110

HMRC Guidance – Notice 700/57

Requirement to account for, best of judgment assessment

Legislation/Regulatory – VATA94 s. 73(7)

Ships, persons departing from member states

Legislation/Regulatory – SI 1995/2518 reg. 131-133

Stores for use on ship, aircraft or hovercraft

– see Stores

Supplies of goods to Gibraltar-based company

Case Law – JP Commodities Ltd v Revenue and Customs Commissioners. [2008] BVC 683

Supplies to persons taxable in another member state

Legislation/Regulatory – SI 1995/2518 reg. 134

Territory of EU

Accessions negotiations

Commentary – VAT Reporter ¶63-004

Excluded areas

Commentary – VAT Reporter ¶63-004

Excluded territories

Commentary – VAT Reporter ¶63-004

Member states

Commentary – VAT Reporter ¶63-004

Time of exportation

Generally

Legislation/Regulatory – CEMA79 s. 5(4)

To a place in the EU

– see EU sales

To a place outside the member states

Commentary – VAT Reporter ¶20-125

To the UK, registration

Commentary – VAT Reporter ¶43-100

Treaty provisions affecting taxation

Commentary – VAT Reporter ¶2-725

Triangulation

Commentary – VAT Reporter ¶64-280

UK law

Commentary – VAT Reporter ¶63-060

Visiting forces

Legislation/Regulatory – Dir. 2006/112 art. 151(c), (d)

Zero-rating

Charities

Legislation/Regulatory – VATA94 s. 30(5), Sch. 8, Grp. 15, item 2, 3

EU sales

Commentary – VAT Reporter ¶104 ; VAT Reporter ¶63-160

Generally

Commentary – VAT Reporter ¶20-125

Legislation/Regulatory – VATA94 s. 30, Sch. 8, Grp. 13

International services

Legislation/Regulatory – VATA94 Sch. 8, Grp. 7

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

Commentary – VAT Reporter ¶63-000

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