HMRC Guidance: VAT on goods exported from the UK (VAT Notice 703)

How and when you can apply zero-rated VAT to exported goods.

This notice cancels and replaces Notice 703 (December 2020). This notice applies to supplies made on or after 1 January 2021.

It applies to supplies from Great Britain exported out of the UK and to supplies from Northern Ireland exported out of the UK to non-EU destinations. References to UK should be construed accordingly.

See also HMRC Guidance: VAT on movements of goods between Northern Ireland and the EU

Contents

• Detail
• 1. Overview
• 2. The basics
• 3. Conditions and time limits for zero rating
• 4. Conditions for zero rating in specific circumstances
• 5. Customs declarations using the National Export System (NES) and the New Computerised Transit System (NCTS)
• 6. Proof of export
• 7. Proof of export for zero rating in specific circumstances
• 8. Relief for marine fuel (ESC 9.2)
• 9. Exports by retailers
• 10. Stores for use in ships or aircraft leaving the UK
• 11. Records and accounting for VAT
• 12. Forms
• 13. Trade Association contact details
• Your rights and obligations
• Help us improve this notice
• Putting things right
• How we use your information

---

---