I apologise in advance to those for whom this has no relevance.
The rules are there to be read, and they're pretty darned clear on the subject.
http://www.hmrc.gov.uk/vat/managing/...ts/goods.htm#6
This isn't some intricate complex tax fiddle, it has its roots in test-book macro economics (something I am qualified to talk about - if a bit rusty!).
It turns out you are correct to some level - there is
one simple single page form which must be filled out
once and can even be emailed in with no charge. This is a formality for any UK manufacturer to obtain an "EORI" code.
http://customs.hmrc.gov.uk/channelsP...yType=document
Other than gaining this code, and in addition to standard accounting practice, they must simply keep proof of export - and
my experience of this is that they must keep a record of the shipment - eg FedEx receipt.
Seems a complete no-brainer that no tax man would even raise an eyebrow at a UK manufacturer of auto components exporting a component specifically made for a car which predominantly exists in North America.