Exports ― postal, courier and rail exports

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This note should be read in conjunction with the Exporting goods ― overview and Exporting goods ― proof of export guidance notes.

Postal exports

Businesses can zero-rate goods exported via the post providing the goods are ‘direct exports’ (see the Exporting goods ― overview guidance note) and the exporter has obtained acceptable proof of export. Businesses also need to follow these procedures when exporting goods via the post.

Procedure for exporting goods via Royal Mai

Letters and large letters containing only correspondence, commercial invoices or shipping documents do not require a customs form.

If a package is exported to a non-UK destination, the exporter must complete and affix a customs declaration that is either obtained from the Post Office or downloaded using the relevant link below. One of the following declarations needs to be obtained:

•
a CN22 declaration form can be used for items valued at £270 or less. If the item is being sent by a Royal Mail International Tracked, Signed or Tracked & Signed service, the CN22 declaration

Continue reading

To read the full Guidance note, register for a free trial of Tolley+™

TAKE A FREE TRIAL

Popular Articles

Corporation Tax

Group relief for carried-forward losses

Group relief for carried-forward lossesThis guidance note examines in detail the relief available to groups for carried-forward losses. The scope excludes the treatment of specialist businesses such as banks, insurance companies and oil and gas companies.From 1 April 2017, companies can surrender

14 Jul 2020 11:50 | Produced by Tolley Read more

Trusts and Inheritance Tax

Transfer of assets to beneficiaries ― legal, administration and tax issues

Transfer of assets to beneficiaries ― legal, administration and tax issuesThis guidance note outlines how assets are transferred to beneficiaries and the tax consequences that flow from the transfer. Whether a payment is income or capital is discussed in the Payments to trust beneficiaries guidance

14 Jul 2020 13:52 | Produced by Tolley Read more

Personal Tax

Maintenance payments

Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the

14 Jul 2020 12:12 | Produced by Tolley Read more

��Ƶ