PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS
Supplies to persons departing from the member StatesI1131
—
1
Where the Commissioners are satisfied that—
a
goods have been supplied to a person who is an overseas visitor and who, at the time of the supply, intended to depart from the member States F1before the end of the third month following that in which the supply is effected and that the goods should accompany him,
b
save as they may allow, the goods were produced to the competent authorities for the purposes of the common system of VAT in the member State from which the goods were finally exported to a place outside the member States, and
c
the goods were exported to a place outside the member States,
the supply, subject to such conditions as they may impose, shall be zero-rated.
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