Exporting Goods
Overview
An export takes place when the University arranges for goods to be dispatched to a destination outside of the UK, regardless of whether they are sold or not.
The export of goods must be declared to HM Revenue and Customs and the relevant customs requirements must be met.
If goods are sold to an overseas customer, the conditions of VAT zero rating must be met or the University could be assessed for VAT on the supply.
Aims:
- This guidance will enable you to gather the information required to deal with the majority of straightforward exports and to recognise when the export is more complex and you may need further assistance.
- Steps 1 - 5 must be carried out in advance of the export taking place.
Steps:
1. Determine the value of the goods to be exported
Usually the price paid by the customer including any shipping and insurance they are due to pay us. If there is no sale, including loaning of university goods and sending samples, this is the price which the goods would fetch if sold to a purchaser abroad.
2. Obtain the commodity code from the UK Trade Tariff
Every type of item has a code number. Check the UK Trade Tariff here
If unsure, email the Tariff Classification Service
3. Consider whether export controls apply
Export licences are needed for the export of certain military and paramilitary goods, and for dual use goods and technology. For further information about how to check and apply for a licence, see Export Controls (Directorate of Compliance and Risk).
Artworks, plants and animals and medicines might need export licences under different legislation. If unsure, email the University’s Export Controls Compliance Officer.
4. Appoint a courier to deliver the goods.
A courier is a company that delivers goods on behalf of other companies, for guidance on which courier to use, please see Preferred courier.
5. Complete the Export Notification Form with the details above and send a copy to freight forwarder
Link to Export Notification form.
Email a copy of the notification to import-export.admin@manchester.ac.uk
The courier will submit the export declaration to HMRC on the University’s behalf.
6. If selling the goods, ensure that conditions for VAT zero rating are met
VAT zero rating conditions:
- Goods must be sold to a customer based outside the EU
- The University must arrange delivery directly to the customers address.
- The goods are exported within 3 months of the time of supply, which is earlier of the date of:
- When the goods are sent to the customer; or
- Full payment is received
- Evidence of export is obtained within 3 months of export
7. Obtain primary and supplementary export evidence from freight forwarder and retain for 6 years
As a minimum, obtain one piece of primary evidence and as much other evidence as possible. Email confirmed export details to import-export.admin@manchester.ac.uk
Primary evidence
- Official evidence produced by customs systems e.g. C88, Goods Departed Messages; or
- Commercial transport evidence including air or sea waybills, bills of lading
Supplementary evidence
E.g. Commercial invoice, packing list, consignment note, freight charges documentation, evidence of receipt abroad; should be retained.
8. Special scenarios
Please see Temporary Exports and Imports if you are:
- Temporarily exporting goods that will be re-imported back to the UK
- Temporarily importing into the UK goods that will be re-exported
- Exporting the University’s own goods for repair or processing, that will be re-imported once again
- Importing goods that will processed or repaired before being re-exported again
- Allowing goods for export to be collected by the customer in the UK