Proof of Export

Question posted by Paul Gilfillan, on behalf of Neogen Europe Ltd in KA6

Does Proof of Delivery always equal Proof of Export?

I am struggling to understand exactly what records I need to keep.

Thank you

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As I understand it Proof of export documentation endorsed by the customs people when the good cross the UK boarder.
As the proof of delivery point may still be in the UK

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Hi Paul,
If you are shipping via airfreight you should receive a copy certified Airwaybill from the freight forwarder you have used, certifying the shipment has flown.
For Oceanfreight you will (or should) receive a copy of the Bill of Lading stating goods shipped on board, and for road you should receive a Certificate of Shipment, all of which should be accepted as proof of export by HM Revenue and Customs.
Any other questions do not hesitate to contact me.

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Ian James, on behalf of i2i Infinity Limited in BA4.

Hi Paul,

Proof of delivery is proof that the goods have arrived somewhere.

Proof of export is actually a customs process and term, and if that process has not been completed, then officially the goods are still in the EU irrespective of proof of delivery outside the EU, and the exporter may therefore be liable to pay VAT. Our blog on the topic may help http://blog.4-exim.com/2013/10/09/sad-copy-3-and-ead-documents/

Hope this helps.
Kind regards,
Ian.

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Sandra Strong, on behalf of Strong and Herd LLP in M22.

Hi Paul

Proof of export is more than just the POD or even the air waybill. Proof of export is generally used for VAT purposes to ensure you have fulfilled the criteria to VAT zero-rate the supply - this applies to both EU deliveries and goods sold outside the EU. This proof is divided into "official" and "commercial" and the term generally used is that you have to provide "a basket of evidence". It includes evidence of shipment, invoicing, contract, the customs export declaration (if going outside the EU), proof of payment, proof of delivery - a whole range of things. Further information can be found in HMRC Customs Notice 703 Section 6.

Sandra

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HMRC Advisor, on behalf of HM Revenue & Customs in G67.

Dear Paul

Information regarding acceptable proof of export can be found in Section 6 VAT Notice 703 “VAT: Export of Goods from the United Kingdom” a copy of this notice can be obtained from our website at www.hmrc.gov.uk > Quick links – Library, Official Statistics > Publications > Notices, Information Sheets and other reference materials > VAT > All VAT Notices (numerical order) > Yes to open site > Scroll to notice required.

A comprehensive guide to importing / exporting can be found on our website by selecting ‘Import and export’ from the home page and then scroll down to ‘Guide to importing and exporting: Breaking down the barriers’.

HM Revenue & Customs
Customs International Trade & Excise
www.hmrc.gov.uk/contactus

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