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Contents

Official guidance
VAT Export and Removal of Goods from the UK

VEXP60000 · Stores for use in ships, aircraft or hovercraft

  • VEXP60100 · The law on ships and aircraft stores
  • VEXP60200 · Scope and definition for VAT purposes
  • VEXP60300 · Conditions governing the supply of ships' stores
  • VEXP60400 · Blanket declarations of entitlement by airlines
  • VEXP60500 · Marine fuel extra-statutory concession
  • VEXP60600 · Supplies of fuel for lifeboats
  • VEXP60700 · Supplies of stores to the Royal Navy
  1. Stores for use in ships, aircraft or hovercraft: Contents
  2. Stores for use in ships, aircraft or hovercraft: Blanket declarations of entitlement by airlines

VEXP60400 | Stores for use in ships, aircraft or hovercraft: Blanket declarations of entitlement by airlines

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

Where an airline makes only international non-private flights, a blanket declaration of entitlement may be accepted instead of individual ones for each flight. This blanket declaration, signed by a responsible employee of the company, must state that all of the goods supplied to them are solely for use as stores, on non-private foreign bound flights– that is, to a destination outside the UK. The company must also undertake that should they operate domestic flights at a later date, they will inform their supplier before receiving further stores.

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