Is it legal requirement to provide Proof of Delivery?


We are a UK based Company, we manufacture in China and all our products are sent direct to the USA. None of the products ever pass through the UK, all taxes and duties are paid by the receiver in the destination.

We have now been asked by HMRC to provide Proof of Delivery for all the orders delivered to destinations outside of the UK. They didn’t say why they needed this information.

My question is: Is there a legal requirement to provide POD’s for goods which are produced and delivered outside of the UK?

Thank you.


Hi there,

I hope you get an answer to your question shortly.

In the meantime, I recommend also looking at the Institute of Export and International Trade’s helpdesk for more specific advice:

The OTE team

Export Action Plan