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VEXP60000 | Stores for use in ships, aircraft or hovercraft: Contents

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

This section provides guidance on stores supplied for use in ships, aircraft andhovercraft which are departing on a voyage or flight with a non-private purpose for an eventual destination outside the UK. It does not cover the VAT treatment of sales on boardships, aircraft or hovercraft (see V1-4 Place of supply).

Contents7 entries

  1. VEXP60100Stores for use in ships, aircraft or hovercraft: The law on ships and aircraft stores
  2. VEXP60200stores for use in ships, aircraft or hovercraft: Scope and definition for VAT purposes
  3. VEXP60300Stores for use in ships, aircraft or hovercraft: Conditions governing the supply of ships' stores
  4. VEXP60400Stores for use in ships, aircraft or hovercraft: Blanket declarations of entitlement by airlines
  5. VEXP60500Stores for use in ships, aircraft or hovercraft: Marine fuel extra-statutory concession
  6. VEXP60600Stores for use in ships, aircraft or hovercraft: Supplies of fuel for lifeboats
  7. VEXP60700Stores for use in ships, aircraft or hovercraft: Supplies of stores to the Royal Navy