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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.3 Exports /Goods for removal to an EU member state (before 1 January 2021) / V4.312 Excise goods, new means of transport and other goods supplied to non-taxable persons (before 1 January 2021)
Commentary

V4.312 Excise goods, new means of transport and other goods supplied to non-taxable persons (before 1 January 2021)


Part V4 Exemption, zero-rating and reduced rates

This paragraph looks at rules for zero-rating the following kinds of good when supplied to non-taxable persons in EU member states before IP completion day (ie 31 December 2020):

  1. Ìý

    •ÌýÌýÌýÌý excise goods

  2. Ìý

    •ÌýÌýÌýÌý new means of transport

  3. Ìý

    •ÌýÌýÌýÌý other goods

Excise goods supplied to non-taxable persons

Under the rules applying to international movements of goods before IP completion day, there were special arrangements for supplies of excisable goods to non-registered persons in EU member states when the purchases were made for non-private purposes.

Regulations, which were revoked with effect from IP completion day, made under VATA 1994, s 30(8)1 provided that a supply of goods was zero-rated, subject to such conditions as HMRC may impose, if it was satisfied that all of the following apply2:

  1. Ìý

    •ÌýÌýÌýÌý the supply was made by a taxable person (for taxable persons see V2.101)

  2. Ìý

    •ÌýÌýÌýÌý the goods were subject to excise

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Web page updated on 17 Mar 2025 13:31