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Official guidance
VAT Export and Removal of Goods from the UK

VEXP110000 · Assurance procedures: Contents

  • VEXP110005 · Assurance procedures: Introduction
  • VEXP110010 · Assurance procedures: Aims and objectives of assurance
  • VEXP110015 · Assurance procedures: Pre-intervention preparation - overview of export procedures
  • VEXP110020 · Assurance procedures: Management Support System (MSS)
  • VEXP110025 · Assurance procedures: The assurance intervention
  • VEXP110030 · Assurance procedures: evidence of export and removal and time limits
  • VEXP110035 · Assurance procedures: What to look for under direct and indirect exports
  • VEXP110040 · Assurance procedures: Official evidence
  • VEXP110045 · Assurance procedures: Commercial evidence
  • VEXP110050 · Assurance procedures: Common documents used in export procedures
  • VEXP110055 · Assurance procedures: Evidence of removal to another Member State
  • VEXP110060 · Assurance procedures: Ex-works transactions involving consolidation
  • VEXP110065 · Assurance procedures: Sampling the trader’s export and intra-EU transactions
  • VEXP110070 · Assurance procedures: The mechanics of raising assessments
  • VEXP110075 · Assurance procedures: Penalties and interest implications
  • VEXP110080 · Assurance procedures: Checking supplementary records
  • VEXP110085 · Assurance procedures: Post-intervention action
  • VEXP110090 · Assurance procedures: MSS Standard Export Report details
  • VEXP110095 · Assurance procedures: MSS aide memoire for VAT assurance staff
  • VEXP110100 · Assurance procedures: Master Air Waybill
  • VEXP110200 · Assurance procedures: House Air Waybill
  1. Assurance procedures: Contents
  2. Assurance procedures: Common documents used in export procedures

VEXP110050 | Assurance procedures: Common documents used in export procedures

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

You are likely to see any combination of the documents listed below which are commonly used in export procedures.

  • bills of lading

  • manifests

  • insurance

  • invoices from carriers

  • master and house air waybills

  • load lists

  • bills from ferry companies, Eurostar

  • container company invoices

  • letters of credit

  • delivery notes

  • receipt notes

  • packing lists

  • certificates of shipment from shipping agents

  • invoices

  • evidence of payment

  • export licences

  • carnets (tir/ata)

  • preference certificates

  • certificates of origin

  • customer orders

  • purchase orders

  • weighbridge tickets

  • EU sales lists

  • intrastat supplementary declarations

  • administrative accompanying documents (AADs)

  • simplified administrative accompanying documents (SAADS)

  • railway consignment notes.

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