Proof of Export


Does Proof of Delivery always equal Proof of Export?

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

Thank you


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


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.


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

Hope this helps.
Kind regards,

Export Action Plan