VAT Notice 704: retail exports

This notice explains when supplies of goods sold by VAT registered retailers to entitled persons for personal use and exported as accompanied baggage can be zero-rated.



This notice cancels and replaces Notice 704 (July 2003). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 2 November 2004
Last updated 5 August 2016 + show all updates
  1. Comments address has changed and Paragraph 9.1 now includes a link to a list of EU Countries.
  2. Update 1 has been integrated into this notice.
  3. First published.