VEXP50600 - Particular types of export to destinations outside the UK: Exports via the Ministry of Defence (MOD) to British Forces Post Office (BFPO) addresses

Supplies via the BFPO service to British forces personnel based outside the VAT territory of the UK are eligible for zero rating provided that the supplier makes a Customs declaration and holds

• a written order from the member of the forces confirming that they are based outside the UK, or
• sufficient information confirming that the BFPO number is outside the VAT territory of the UK (the list of numbers is available at the British Forces Post Office), and
• evidence of delivery to the BFPO depot in the UK.

Note - supplies to service personnel based outside the UK may be eligible for zero rating under the normal export rules.