HMRC Guidance Exports, sending goods abroad and charging VAT

Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the EU or from Northern Ireland outside the UK and EU.

Contents

1. Overview
2. Goods dispatched by post
3. Dispatch by courier
4. Collection by customer
5. VAT on exports
6. Goods you export temporarily or send on sale or return
7. Goods from Northern Ireland processed in the EU before they’re exported
8. Speeding up and simplifying the export process
9. Getting a customs identification number
10. Proof of export
11. Exports to the Channel Islands
12. Exports via EU countries from Northern Ireland
13. Exports in passengers’ baggage
14. VAT accounting and record keeping for exports

Source gov.uk

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