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Posted Thu, 04 Jan 2024 20:35:12 GMT by
I have a client who has ordered a number of vehicles from our, we are not a car dealer and have purchased these vehicles through our fleet arranged discount scheme. The vehicles are due to arrive in the UK and be registered to us, we are receiving a handling fee for each of the vehicles that we are selling. The vehicles will be invoiced to a VAT registered customer being us in the UK and immediately be sent to the docks for export. The export proces is handled by the purchaser and not by us. All the vehicels are sold to the same customer. I have been searching the HMRC website to find information on what is required to make sure that all paperwork is completed to demonstrate the vehicles are exported and are subsequently billed at zero VAT. However, all I can find on the website is information on how to export a vehicle if you are a private individual purchasing from a VAT registered business. Can someone either provide any direct information on the process involved and compliance requirements to export these vehicles.
Posted Thu, 11 Jan 2024 08:58:02 GMT by HMRC Admin 25
Hi Alex,
In order to zero rate goods for export then you must meet the conditions below and retain the documentary/export evidence to confirm that the goods have been exported.
Please see here:
3. Conditions and time limits for zero rating
6. Proof of export
We would recommend contacting our International Trade Team to confirm any specific reporting requirements for exporting vehicles.
Please see here:
Imports and exports: general enquiries
Thank you. 

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