VEXP10540 - Introduction: VAT law on exports and removals: Tertiary law

Notice 703 VAT Export of goods from the United Kingdom lays down the conditions that must be met in full for supplies of goods for export outside the UK to be zero rated. In this respect the notice has the force of law.

Notice 703/1 Supply of freight containers for export or removal from the United Kingdom lays out the conditions in respect of freight containers.

Notice 725 VAT on movements of goods between Northern Ireland and the EU lays down the conditions that must be met in order to zero rate a supply of goods for removal from Northern Ireland to an EU member State.

A quick link to these notices is available at VEXP10400.