SPE13600 - Tax free shopping: operation of the scheme (NI ONLY)
Note: This manual is under review following Brexit and is likely to be withdrawn.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.
At the point of sale, it is the retailers commercial decision whether the goods are sold to entitled customers on a duty inclusive or exclusive basis, this must be clearly identified in the IP application. If sales will be made on a duty inclusive price, details of how refunds will be made to the entitled customer must be provided (see SPE13610).
For IP purposes, if the VAT 407 is use, it must contain the following information:
- a unique sales invoice reference, and
- the retailers IP authorisation number.
If the VAT 407 form is not used, the traveller’s boarding card reference number and a sales invoice clearly identifying the goods must be provided.
The following details must always be for IP purposes:
- details of the retailer
- details of the customer
- export destination and
- description of the goods.
https://www.gov.uk/guidance/using-inward-processing-to-process-or-repair-your-goods
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