If you send aggregate to the Isle of Man or the Channel Islands, you should treat it as an export for aggregates levy purposes and claim relief, obtaining suitable evidence of shipment there within three months, see paragraph 7.5.

Customs declarations are not generally required for goods in free circulation within the EU, but traders must remember to raise VAT invoices showing the VAT Registration number of their customers and obtain evidence of shipment.

"But the important point," the official said, "is that the Chinese profess to have a policy of nonproliferation, they insist they don't export missile technology and yet we still keep seeing evidence of shipments to countries that are also seeking weapons of mass destruction."

Moreover, a close reading of the quoted language in Section 3 above reveals that it neither provided a cause of action for non-delivery of the goods stated to have been shipped, nor deemed the statement in the bill conclusive evidence of shipment against the carrier.