VEXP50300 - Particular types of export to destinations outside the EU: Duty free and tax free shops: Contents

ESC 9.1 was withdrawn with effect from 31 December 2020 throughout the UK at the same time the VAT Retail Export Scheme (VATRES) was withdrawn in Great Britain.

Duty-Free shops selling excise goods (Tobacco and Alcohol) remain in operation – see guidance HMEXSH - Holding and Movements Export Shops

1. VEXP50305

   Overview
2. VEXP50310

   Evidence of export for goods supplied at Duty free and tax free shops
3. VEXP50320

   Treatment of returned goods by retailers operating airside