Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Goods definition

What does Goods mean? In legal practice, goods are tangible, movable items that are bought, sold, supplied or hired under commercial or consumer contracts. Across the UK and Ireland, legislation defines the term: the Sale of Goods Act 1979 (England & Wales and Scotland), the Sale of Goods Act (Northern Ireland) 1979, and in Ireland the Sale of Goods Act 1893 as amended by the 1980 Act. Broadly, goods comprise all personal chattels (in Scotland, all corporeal moveables) other than money and things in action. The statutory definition includes emblements and industrial growing crops, and items attached to or forming part of land...

UK VAT—Exported Goods: Zero‑Rating Conditions, HMRC Evidence Requirements, Time Limits and Special Cases (Post‑Brexit GB and NI)

Published by a LexisNexis Tax expert

Practice notes

Exports for VAT purposes

From 1 January 2021, for VAT purposes, an export refers to a supply of goods dispatched from great britain (GB) to any destination outside the UK, or from Northern Ireland (NI) to a non-EU country outside the UK. There are two categories of exports: direct and indirect. For VAT purposes, a direct export takes place where the goods are removed under the control of, or on behalf of, the supplier; by contrast, an indirect export is where removal occurs under the control of, or on behalf of, someone other than the supplier, most commonly by the overseas customer. Do please note that the customs definitions differ: a direct export is when goods leave the EU without travelling through another Member State, whereas an indirect export is when goods depart the EU via another Member State. This Practice Note focuses on exports for VAT purposes; it does not deal with separate matters linked to exporting goods, such as licences or customs procedures, where applicable. For commentary on customs issues and related guidance, see: Custom duties: De Voil Indirect Tax Service [V17.1]...

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Mark Rowbotham , MA FCILT

Portcullis ISC

Mark Rowbotham is an International Consultant, Trainer and writer in Customs and VAT Compliance issues, as well as other areas including International Trade, Excise, Export Controls, Oil & Gas Offshore and Marine issues. He has spent a considerable length of time working in both the Government, Commercial and Academic sectors. He deals primarily with Compliance, Control and Procedural issues in Customs, Excise and VAT, and is a trainer in these issues as well as International Trade, the Supply Chain, Finance and Risk Management courses.He was originally an Officer in HM Customs & Excise, dealing with Import and Export Controls on maritime freight traffic into and out of UK Ports, and became an independent consultant and trainer in 2000, dealing primarily with Customs compliances, procedures and documentation. He advises on these issues, and undertakes training, advisory and consultancy work in these...

Web page updated on 22/05/2026

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