VAT Notice 707: Personal Export Scheme

This notice explains the Personal Export Scheme and the conditions you must follow if you want to use the scheme as a buyer or a seller.



This notice cancels and replaces Notice 707 (January 2014). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 2 January 2014
Last updated 27 October 2017 + show all updates
  1. The telephone and fax numbers for the Personal Transport Unit have been updated.
  2. Paragraph 8.4 has been updated to make it clearer to suppliers what their obligations are.
  3. First published.