VEXP110000 - Assurance procedures: Contents

The subsections to this section may contain guidance that is out of date, for example references to CHIEF, NES and MSS. This is currently under review and will be updated in due course. 

  1. VEXP110005
    Introduction
  2. VEXP110010
    Aims and objectives of assurance
  3. VEXP110015
    Pre-intervention preparation - overview of export procedures
  4. VEXP110020
    Management support system (MSS)
  5. VEXP110025
    The assurance intervention
  6. VEXP110030
    Evidence of export and removal and time limits
  7. VEXP110035
    What to look for under direct and indirect exports
  8. VEXP110040
    Official evidence
  9. VEXP110045
    Commercial evidence
  10. VEXP110050
    Common documents used in export procedures
  11. VEXP110055
    Evidence of removal to another Member State
  12. VEXP110060
    Ex-works transactions involving consolidation
  13. VEXP110065
    Sampling the trader's export and intra-EU transactions
  14. VEXP110070
    The mechanics of raising an assessment
  15. VEXP110075
    Penalties and interest implications
  16. VEXP110080
    Checking supplementary records
  17. VEXP110085
    Post-intervention action
  18. VEXP110090
    MSS Standard Export Report details
  19. VEXP110095
    MSS aide memoire for VAT assurance staff
  20. VEXP110100
    Master Air Waybill
  21. VEXP110200
    House Air Waybill