This paragraph examines obligations around proof of export, time limits and declaration procedures in the context of securing zero-rating for supplies of goods which are exported.
Proof of export
HMRC prescribes in Notice 703 (parts of which have force of law) that a supplier must obtain commercial or official proof of export which clearly identifies the exporter, the customer, the goods, the export destination, the mode of transport and the route taken1. These requirements are the means by which HMRC is satisfied both that goods have been exported or shipped abroad and that the conditions attached to zero-rating described in V4.301 have been met.
HMRC's requirements for proof of export to obtain zero-rating were upheld in the Court of Appeal in Henry Moss of London Ltd2.
In Christopher Gibbs Ltd3 the VAT Tribunal suggested that to the extent that a value must be shown on a document required to be held as proof of export, the document is invalid if a false
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