EXPP8030 - Guidance on other procedures: evidence of Export
To support claims for the VAT zero-rating of goods you may produce either official or commercial evidence. Further details may be found in Public Notice 703 on the acceptable commercial evidence.
As goods for export may be zero rated for VAT purposes, official evidence of export is becoming more important. The obligation to enter goods to the NES means that official evidence may, in the future, be routinely considered before VAT zero rating is allowed.
Where goods are presented at outward baggage controls as MiB, the production of an Export Accompanying Document (EAD) is recommended. Endorsement of the copy EAD, when the traveller is going directly to a non-EU country, will provide the traveller with official evidence of export. However, if the traveller is travelling via another Member State of the EU, the copy EAD will be endorsed by Customs at the last port or airport in the EU as they leave the Community.
Once ECS is introduced, the office of exit will be identified in box 29. In these circumstances the export details must be captured on CHIEF before the customer is allowed to proceed. This will be when connecting flights within the EU are used so the export message needs to be at the office of exit before departure from the UK.