SPE13610 - Tax free shopping: sales on a duty inclusive basis (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Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Where sales to entitled customers are made on a duty inclusive basis, the supervising office must verify that refunds are made to customers. If satisfactory evidence cannot be provided by the authorisation holder use of the IP TFSS must be withdrawn immediately.

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