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HMRC internal manual

VAT Personal Exports: Retail Exports

HM Revenue & Customs
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Personal exports - retail exports: Basic principles of the scheme: Restrictions by the retailer

The retailer may:

  • set a minimum sales value below which he does not operate the scheme;
  • exclude certain product lines; and / or
  • opt not to offer the scheme at some retail outlets (for example those not on the tourist routes).