SPE15840 - Removals for export: supporting evidence of export

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Examples of the types of commercial documents required to be produced as supporting evidence of export are as follows:

Customers orders	Contracts
Correspondence	Copy export invoices
Advice notes	Consignment notes
Packing lists	Insurance and freight charges
Evidence of payment/Credit transfer documentation	Receipts

All of the above documents must clearly identify - the exporter, the customer, the goods (including the means of identification such as the serial number) and the export destination.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.