Exports ― postal, courier and rail exports

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Value Added Tax

Guidance

This note should be read in conjunction with the Exporting goods ― overview and Exporting goods ― proof of export guidance notes.

Postal exports

Businesses can zero-rate goods exported via the post providing the goods are ‘direct exports’ (see the Exporting goods ― overview guidance note) and the exporter has obtained acceptable proof of export. Businesses also need to follow these procedures when exporting goods via the post.

Procedure for exporting goods via Royal Mai

Letters and large letters containing only correspondence, commercial invoices or shipping documents do not require a customs form.

If a package is exported to a non-UK destination, the exporter must complete and affix a customs declaration that is either obtained from the Post Office or downloaded using the relevant link below. One of the following declarations needs to be obtained:

•
a CN22 declaration form can be used for items valued at £270 or less. If the item is being sent by a Royal Mail International Tracked, Signed or Tracked & Signed service, the CN22 declaration

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