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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.3 Exports /Exports / V4.304 Zero-rating goods exported as stores, merchandise for sale on ships/aircraft and freight containers
Commentary

V4.304 Zero-rating goods exported as stores, merchandise for sale on ships/aircraft and freight containers


Part V4 Exemption, zero-rating and reduced rates

This paragraph covers the scope of zero-rating for:

  1. Ìý

    •ÌýÌýÌýÌý goods exported as stores

  2. Ìý

    •ÌýÌýÌýÌý merchandise for sale on ships/aircraft

  3. Ìý

    •ÌýÌýÌýÌý freight containers

Zero-rating goods exported as stores

Meaning of stores

Stores are goods for use in a ship, aircraft or hovercraft and include1:

  1. Ìý

    •ÌýÌýÌýÌý fuel

  2. Ìý

    •ÌýÌýÌýÌý goods for running repairs or maintenance (eg lubricants, spare and replacement parts)

  3. Ìý

    •ÌýÌýÌýÌý goods for general use or consumption on board by the passengers or crew

  4. Ìý

    •ÌýÌýÌýÌý goods for sale on board

Conditions for zero-rating supplies of stores

The conditions that must be satisfied for a supply of goods classed as stores to be zero-rated are as follows2:

  1. Ìý

    •ÌýÌýÌýÌý HMRC must be satisfied that the goods are shipped from the UK within three months of supply3

  2. Ìý

    •ÌýÌýÌýÌý HMRC must be satisfied that the person supplying the

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