SPE13605 - Tax free shopping: IP Bills of Discharge (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Note: This manual is under review following Brexit and is likely to be withdrawn.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.

VAT RES allows the goods to be retained within the UK for up to three months following the date of purchase. This time limit also applies to the IP TFSS. No extensions are permitted. Any Bills of Discharge which are supported by a VAT 407 which has been endorsed more than three months after purchase must be refused.

Bills of Discharge relating to TFSS, must be made within the usual legal time limits.

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