EXPP8040 - Guidance on other procedures: motor vehicles

New motor vehicles supplied tax free for export under the Personal Export Scheme are dealt with in the VEXMOTORS - Personal exports - tax-free sales of new motor vehicles for use before export guidance.

Private vehicles being exported after temporary importation are covered by the procedures of the S6-1 (Importation of vehicles for personal use) guidance.

Note: No Customs documentation is needed for British registered vehicles being temporarily exported by their owners or persons acting on the owner's behalf.