Q
Hi, I hope you can help with this query?
Is VAT chargeable if products bought in the UK are then sold on to a company registered outside the EC, but DELIVERD to cruise ship docked in the UK but registered in Panama?
Thanks for any help as this one makes my head hurt!
A
Hi
It might be possible to zero-rate the sale but it depends on a number of factors, so I’d need more information to give you an answer.
You mentioned that the goods are sold to a non-EC company and delivered to a cruise ship. I assume that the company owns the cruise ship, is this correct?
What sort of goods are you talking about? The reason that I ask is that there is relief from VAT if certain goods are delivered to cruise ships.
There is information about this topic on the HMRC website http://www.hmrc.gov.uk. Type “VAT Notice 703” in the search box at the top of the homepage. Notice 703 deals with export VAT issues and have a look at section 10 of the Notice which contains information about sales of goods to ships.
Have a look at the notice and if you still need some help, let me know.
Marie