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HMRC internal manual

VAT Personal Exports: Retail Exports

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HM Revenue & Customs
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Personal exports - retail exports: Basic principles of the scheme: What is the legal basis for the scheme’s conditions?

The basic conditions for zero-rating supplies of goods for personal export are set out inNotice704 VAT Retail Exports. The legal basis for those conditions and where further guidance on their interpretation can be found, is as follows:

Condition – abbreviated description in Notice 704 Relevant law Section of guidance
     
Customer must be entitled to use the scheme. VATA 94 s.30(8)(b)  

VAT Regs 95 regs 117(7A) – (7D) and reg 131(1) (a)

Notice 704 VATRES2100, VATRES6150  
  Goods must be eligible for sale under the scheme. VATA 94 s.30(8)(b)

VAT Regs 95 regs 117(4)

Notice 704 VATRES6300, VATRES7000  
  Customer must make purchase in person: no facility for representative. VATA 94 s.30(8)(b)
Notice 704 VATRES6150  
  Goods must be exported from the EC. VATA 94 s.30(8)(a)

VAT Regs 95 reg 131(1)(c)

Notice 704 VATRES2100  
  Goods must be exported by last day of 3rd month following month of purchase. VATA 94 s.30(8)(a)

VAT Regs 95 reg 131(1)(a)

Notice 704 VATRES4150, VATRES7000  
  Goods must be produced to Customs at point of exit from the EC. VATA 94 S30(8)(b)

VAT Regs 95 reg 131(1)(b)

Notice 704 VATRES4000  
  Certified VAT refund document (VAT 407) required as evidence of export. VATA 94 s.30(8)(b)
Notice 704 VATRES3350, VATRES4150  
  Goods may not be zero-rated until the VAT is refunded. VATA 94 s.30(8)(b)
Notice 704 VATRES3400