SolvedVEXP50530 | Particular types of export to destinations outside the EU: Exports by courier and fast parcel services: Evidence of export for Express Industry operators approved under the MoU
From HM Revenue & Customs · VAT Export and Removal of Goods from the UK
Official or commercial evidence of export is acceptable but must be supported by supplementary evidence (see Notice 703).
Further information about Goods Departed Messages and ICS codes is at VEXP30400.
| Value of goods | Official proof of export | Commercial proof of export |
|---|---|---|
| Up to and including £873/£900 | None | See paragraph 7.6 of Notice 703 |
| Over £873/£900 | Goods Departed Message – ICS Code 60 or (Northern Ireland only) Goods Departed Message – ICS Code 61 at the point of exit from the EU. There will be occasions where an deemed departed message ICS 61 is given. | See paragraph 7.6 of Notice 703 |
| Restricted/subject to license – any value | Goods Departed Message – ICS Code 60 or (Northern Ireland only) Goods Departed Message – ICS Code 61 at the point of exit from the EU. There will be occasions where an deemed departed message ICS 61 is given. | See paragraph 7.6 of Notice 703 |