First Steps to Exporting

5. Know Your Legal Obligations

Make sure you have the administrative capacity to fulfil any legal obligations (see 1.4).

5.1 Complete relevant paperwork to ensure exporting goes smoothly. You must complete several documents, including:

• A numbered export invoice, which includes a description of your goods.
• A standard shipping note, which tells the destination port how to handle and store your goods.
• A dangerous goods note, which must be attached if the goods are hazardous.
• An export licence, which might be needed for some types of goods (see 5.3).
• VAT returns for exports within the European Union (EU) (see 5.2).For help on documentation, contact HM Revenue & Customs on 0845 010 9000.

5.2 Comply with Value Added Tax (VAT) rules.

• If you sell to VAT-registered businesses in the EU, you must submit details of the transactions to HM Revenue & Customs on a quarterly return.
• If the value of your exports within the EU is below £260,000 a year, you need only complete a standard VAT return.
• If it exceeds £260,000 a year, you need to submit a Supplementary Declaration.
• If you export goods to a customer outside the EU, goods are zero-rated for VAT.

5.3 Certain goods may only be exported following the issue of an export licence.

• Goods subject to licensing control include fine art, most food and drink, and chemicals.
• All licences issued by BERR's Export Control Organisation are now processed electronically via SPIRE, the new online application system.
• Help is available from the Export Control Organisation via email on This e-mail address is being protected from spam bots, you need JavaScript enabled to view it