Exporting Goods & VAT

Goods cannot be supplied free of VAT where they are

·          supplied to a private individual who is resident in the UK, or
·          supplied to a business registered for VAT in the UK (including an overseas business that has a 
        place of business in the UK from which taxable supplies are made), or
·         delivered to, or collected by, a UK customer at a UK address.

It is your responsibility to ensure that you are complying with all relevant legislation relating to the export of merchandise from the UK.

If you intend to export and make payment exclusive of VAT we will require further information from you before payment is made.

1. We will require your full registered company address along with your VAT registration details, a copy of your VAT registration document is required. (please email a copy of your certificate to ArgosClearance.co.uk)

2. Once we have received a copy of your VAT registration documents we will confirm if you are exempt from paying VAT. 

3. Please provide full details of the export company you will be using and method of transport & confirm where the goods will be exported to.

If we agree to invoice ex VAT you must provide us with evidence of export the details of which are listed below

Goods can be paid for ex VAT 
                    ·          where the  person or company buying the goods is not resident or registered for VAT in the UK
                    ·          has no business establishment in the UK from which taxable supplies are made,
                    ·          or is an overseas authority.
                    ·          The goods need to be exported from the EU within 3 months of purchase and you must provide us 
                            with valid official or commercial evidence of export (this is listed below. 

You must provide us with either

·          Official evidence of export provided by HMRC such as a Goods Departed Messages (GDM) 
        generated by NES. Or a  Single Administrative Document (SAD) endorsed by Customs at the point 
        of exit from the EC. 
·         Commercial transport evidence such as authenticated sea-waybills, air-waybills or certificates of 
         shipment containing the full details of the consignment and how it left the EC.

The Commercial transport evidence must identify

·          the supplier
·          the consignor (where different from the supplier)
·          the customer
·       the goods
·          an accurate value
·          the export destination, and
·          the mode of transport and route of the export movement

Please note that for your initial order(s) we will charge you VAT and refund this after receipt of the documentation listed above. Subsequent orders may be charged ex VAT at our discretion.

Where applicable, VAT refunds will normally be made by Sterling cheque within two weeks of the paperwork being received by Argos Clearance. The refund cheque will be sent to your address as registered on the Argos Clearance website.