Acquisition of goods

Generally

Supply subject to warehousing regime

Charities

Contracts for commodities

– see Commodities

Designated travel service

Digitised publications

Distance sales from the UK

Distance selling

Flowcharts

Generally

Goods

Electricity and gas

Exportations or removals from UK

Generally

Goods in the UK

Importations into UK

Installation or assembly for customers

Land

New means of transport

Processed after removal from UK

Supplied on board ships, aircraft and trains

Installed or assembled goods

Land

Services