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VEXP40300 | New Computerised Transit System (NCTS): Definition of direct and indirect exports for customs purposes

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

For customs purposes, the definition of direct and indirect export differs from the VAT definition described in VEXP20300.

  • A direct export is where goods leave the UK (EU) without travelling via an EU member State.

  • An indirect export is where goods leave Northern Ireland/(EU) via an EU member State.

Since the end of the transition period, there are no longer indirect exports from GB. However, this information may be relevant for indirect exports that happened prior to the end of the transition period. It should also be noted that indirect Exports may still occur with exports from NI. In these circumstances indirect exports from NI would be lodged in CDS.