Temporary movement register

When goods or stock are temporarily moved between the UK and France, to avoid the movements being subject to VAT in both countries, one of the requirements is usually that a record of temporary movements is kept.

To be valid, such a register should contain:

  • A description of the goods
  • The date the goods were sent
  • The date the goods were returned
  • The reason for the movement (for example, to be repaired)
  • The amount of any payment or payment in kind that is applicable.