I am planning to sell a product to a non EU country. The product is not manufactured in the UK and will be shipped directly to the seller from another EU country. Does this count as an export from the UK?
I noticed that one of the tags for your question is "defence and security" which may bring in some UK export regulations to this supply. If the goods being shipped from another EU Member State are either Military or Dual-Use controlled then you will need to register or apply for a Trade Control Export Licence to the UK authorities even though the goods are not physically in the UK. There may be an OGTCL available but you need check this out and it will depend on the end market. If the end market is not covered by an open licence you will have to apply for a Standard Individual Export Licence.
As Michelle said the supply may be outside the scope of UK VAT but you have to be careful on the Incoterms Rules you use in your supply or purchase contracts because if the place of supply is in the other member state (ie you sell ExWorks) then it will be subject to national VAT.
Please feel free to contact me for any freight related movement costs.
Darren Thomas / Business Development Manager
Tel: 0113 3970 461
***International Freight Services with Daily Departures from Leeds***
Simpex Freight Management Limited
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Your terms of sale may also affect your liability to pay corporation tax in the EU country of despatch. Each EU country sets transaction limits.
The export licence rules of the country of despatch will also apply to your shipment if the goods are listed on the control list or if the end user or end use is considered to be of concern. If you do not have a registered company in the country of export then you will need to ensure that your terms of purchase from your supplier, compel the supplier to obtain any necessary licences and to act as the exporter of the goods.