01
Zero-rating is conditional
Goods exported from Great Britain to a destination outside the UK may be zero-rated when the supplier meets the relevant conditions. The route differs depending on whether the supplier or overseas customer arranges removal.
- Direct exports
- Indirect exports
- Customer collections
- Northern Ireland distinctions
02
Commercial and official records work together
No single document always proves the full export. Customs departure evidence, transport documents, orders, invoices, payment and delivery records should identify the goods and connect the movement to the sale.
- Customs departure evidence
- Bills of lading and air waybills
- Courier and freight records
- Order and payment trail
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
VAT Notice 703: goods exported from the UKKeeping VAT records