One of the policy areas that the government wishes to review in light of its new relationship with the EU is the long-term approach to duty-free and tax-free goods carried by passengers.
There are a number of policy options discussed in the document, including new opportunities as a result of EU exit. These include:
the amount of goods that passengers are allowed to bring in to the UK without paying duty and tax
the sale of duty-free goods to passengers on departure from the UK
the sale of tax-free goods to passengers on departure from the UK
the VAT Retail Export Scheme, which allows certain non-UK residents to obtain a VAT refund on high street goods they buy and take home with them in their luggage