Manufacturing

Key requirements

Selling own manufactured goods is a goods supply, and processing customer materials into different goods can also be one. Restoring a used item without changing its nature is generally a service. Local goods sales are standard-rated and exports need the prescribed evidence, including forwarding arrangements and time limits. Tools or machines retained locally for overseas customers require their own analysis rather than automatic export treatment. Customer-owned imports, damage payments, termination, grants and warranty repairs each have separate rules. Establish what is supplied and who owns it before choosing a service zero-rating provision or an import claim.