HC Deb 10 December 1992 vol 215 c766W
17. Mr. Trimble

To ask the Chancellor of the Exchequer whether he will make a statement on the arrangements for recovering VAT on exports after the implementation of the single market.

Sir John Cope

There will be no change for exports to countries outside the Community. VAT registered traders can also zero-rate sales to VAT registered traders in other Community countries. In such cases, evidence will be required of removal to other member states such as carriers' consignment notes or shipping documents. If a VAT registered customer collects the goods, the seller should get the customer to sign for the goods, give his or her VAT number and various other particulars, such as destination address of the goods.

Visitors from outside the EC will continue to be able to purchase goods from high street shops and reclaim VAT when they export them from the EC.