Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Special Procedures Manual

Tax free shopping: eligible goods

The following goods are excluded from the VAT Retail Export Scheme and are not therefore eligible under the IP TFSS:

  • new motor vehicles for personal export
  • used motor vehicles for export
  • boats sold to visitors who intend to sail them to a destination outside the EU
  • goods with a value of over £600, exported for the customer’s business purposes
  • goods for consumption in the EU
  • goods requiring an export license (antiques requiring an export license can be exported under the VAT Retail Export Scheme and, therefore, under the TFSS)
  • un-mounted gemstones
  • bullion over 125g (2.75 troy ounces or 10 Tolas) and
  • any goods zero rated for VAT.