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 the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Employment Tax

Incentives, awards and prizes

Incentives, awards and prizesIntroduction ― incentives, awards and prizesEmployers may use a variety of methods to reward and encourage employees in their work. These are commonly known as incentives, awards or prizes. For the purposes of this note, the term ‘award’ will be used to cover all

14 Jul 2020 11:57 | Produced by Tolley Read more

Personal Tax

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more

Employment Tax

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Ian Holloway Read more

UU��ֱ��