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For the purposes of this section we define “export” as the consignment of goods, technical assistance and services from the shores of the UK to another country irrespective of ownership and regardless of the reason for the shipment, eg temporary movement, return, free of charge supply or sample, etc. Since the UK left the Customs Union and Single Market of the European Union on the 31 December 2020 shipment from GB (England, Scotland and Wales) to Northern Ireland also require export customs declarations under the terms of the Northern Ireland Protocol.
The purpose of the export may vary from goods sold or services performed to temporary exports for reasons of exhibition, for repair, test, processing, etc. The geographical distance between the supplier and the customer increases the physical risks of loss or damage, adds freight costs regardless of which party is paying (see also the Incoterms® Rules topic), adds to the delivery time scale and may also influence the packing specification. The separation of supplier and customer by distance can also interfere with normal trading relationships, eg visibility, credit rating, debt collection, business reputation, etc.
It is assumed that readers will be VAT registered and have some kind of company registration in the UK.
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