VEXP50520 | Particular types of export to destinations outside the EU: Exports by courier and fast parcel services: Evidence of export required by Express Industry operators not part of the MoU

All exports made using couriers or fast parcel operators which are not part of the Memorandum of Understanding must be made under the normal CDS procedures referred to at VEXP40200 - irrespective of the value. The proof of export will be either official or commercial and must be supported by evidence that a supply has taken place. See Section 7 of: VAT on goods exported from the UK, Notice 703.