# The Value Added Tax Regulations 1995, Regulation 133B: Supplies to persons outside the relevant states


Where the Commissioners are satisfied that—
(1) goods intended for export to a place outside the relevant states have been supplied at a time when they were located in Northern Ireland to—
(a) a person not resident in Northern Ireland,
(b) a trader who has no business establishment in Northern Ireland from which taxable supplies are made, or
(c) an overseas authority, and
(2) the goods were exported to a place outside the relevant states;
(3) the goods are not personal gifts on export as defined in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019; and
(4) any conditions that may be specified by the Commissioners in a notice published by them have been met,
the supply, subject to such other conditions as they may impose, shall be zero-rated.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/133B (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-133B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.