SPE13595 - Tax free shopping: eligible goods (NI ONLY)

This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

 

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 UK
  • goods with a value of over £600, exported for the customer's business purposes
  • goods for consumption in the UK
  • 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.

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979