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VEXP10530 | Introduction: VAT law on exports and removals: UK secondary law

From HM Revenue & Customs · VAT Export and Removal of Goods from the UK

The VAT Regulations 1995 (SI 1995/2518) provide conditions for zero rating

  • Regulation 128 outlines the conditions for zero rating the export of freight containers from Great Britain.

  • Regulation 133H makes similar provisions for Northern Ireland.

  • Regulation 117(2) defines a freight container, Regulation 133A(2) confirming the definition applies in Northern Ireland. Regulation 129 outlines the conditions for zero rating goods to be exported from Great Britain by or on behalf of an overseas person (indirect exports).

  • Regulation 133B makes similar provisions for exports from Northern Ireland

  • Regulation 133F outlines the conditions for zero rating goods supplied to a VAT registered customer in another member State for removal from Northern Ireland.

These regulations allow the Commissioners to impose further conditions. Those conditions are set out in public notices, and are known as tertiary law – see VEXP10540.