VAT Notice 704: retail exports
- HM Revenue & Customs
- Part of:
- Import and export notices: numerical order, Import and export notices: alphabetical order, VAT Notices: alphabetical order, VAT Notices: numerical order, VAT, and Tax agent and adviser guidance
- First published:
- 2 November 2004
- Last updated:
- 5 August 2016, see all updates
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
Updated: 5 August 2016
- Comments address has changed and Paragraph 9.1 now includes a link to a list of EU Countries.
- Update 1 has been integrated into this notice.
- First published.