VAT: Exports – updated guidance

By   13 October 2026
Zero-rated exports
HRMC has updated its internal guidance VEXP20300 on VAT exports.
This sets out the conditions for zero-rating an export. 
It clarifies the requirements for zero-rating the indirect export of personal goods (The zero-rating applies as long as the goods do not travel in accompanied baggage) and emphasises the stricter evidential requirements for indirect exports.

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