Getting started with import and export

VAT and tax on exports

Zero-rating exports, evidence requirements, rules of origin, and claiming tariff-free trade under UK agreements.

UK-wide
Guide summary

Zero-rate VAT on exports only if you meet three conditions: goods leave the UK, evidence is obtained within 3 months, and records are kept for 6 years. Prove UK origin to access tariff-free trade agreements.

  • Zero-rate VAT on exports when goods leave the UK
  • Obtain export evidence within 3 months of sale
  • Keep records for 6 years
  • Use C88 Form or CMR Note as proof
  • Access 40 trade agreements by proving UK origin
  • Provide statement on origin for EU customers
  • Different rules apply for each trade agreement
On this page
UK-wide

Related guides in Tax & Finance

Understanding VAT treatment of exports and rules of origin is essential for competitiveness. Failing to zero-rate exports correctly or provide origin proof costs your customers money, making them choose competitors instead.

Accessing preferential tariffs

The UK has 40 trade agreements with 74 countries and territories (as of February 2025). These agreements allow zero or reduced tariffs, but ONLY if you prove your goods 'originate' in the UK.

Competitive implications

If your EU customer has to pay a 10% tariff on goods that should be tariff-free because you didn't provide a statement on origin, they'll simply source from a competitor who complies correctly. Origin compliance is not optional - it's essential for staying competitive.

Product-specific origin rules

Different Free Trade Agreements have different rules for different products. Simply meeting origin rules under the UK-EU TCA doesn't automatically qualify goods under UK-Japan CEPA or CPTPP. Research each agreement's specific requirements for your product category.