Hello, we have a uk customer opening a warehouse in Poland. They have a polish Vat and EORI number. We will be shipping goods on ex works basis, VAT free. Their courier will be picking up from our UK warehouse and handling the shipment and export documentations.

I contacted the HMRC helpline who said this can be done, but to ensure that we get either offical evidence and/or Commercial evidence to clearly demonstrate the goods have been exported from the UK. See below sections 6.3 and section 6.3 from HMRC website that I was directed too.

The customer asked us to set up their London address as their registered office. I tried to do this but sage would not accept it. Thinking about it logically you can't have a polish vat number registered to a UK address, so I think the customer is wrong in requesting the UK address as the registered address.I think the Polish warehouse has to be the registered adress

I want to ensure I am doing right by my cutomer and setting this up correctly, but equally I want to ensure anything we do is done correctly from a financial & Legal perspecitive too.

Has anyone got experience of this that could clarify ? Thank you

6.2 Official evidence

Official evidence is the cleared export entry declared to the appropriate HMRC system. Typically, this can be a goods departure message or full entry print out. For more information read UK Trade Tariff: exports.

6.3 Commercial transport evidence

This describes the physical movement of the goods, for example:

·     authenticated sea waybills

·     authenticated air waybills

·     PIM/PIEX International Consignment Notes

·     master air waybills or bills of lading

·     certificates of shipment containing the full details of the consignment and how it left the UK or EU

·     International Consignment Note/Lettre de Voiture International (CMR) fully completed by the consignor, the haulier and the receiving consignee, or Freight Transport Association own account transport documents fully completed and signed by the receiving customer