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HMRC internal manual

VAT Personal Exports: Retail Exports

Personal exports - retail exports: How the scheme works: Cruise operators

Non-EC visitors on wholly intra-EC cruises may not have access to purchases they have made under the VAT retail export scheme from embarkation until they arrive at their final non- EC destination. They cannot therefore produce the goods and VAT refund document to Customs for certification at the point of departure from the EC.

Goods that are below £1000 (VAT inclusive) in value per item, and which are purchased by non-EC visitors on board vessels operating in EC waters, may be included on an omnibus bulk VAT refund document by the cruise operator. The omnibus refund document must accompany the passengers’ luggage to the point of departure from the EC. The format of the bulk VAT refund document must be approved beforehand by HM Revenue and Customs.

For individual purchases of £1000 and above in value, form VAT 407 or an approved adaptation must be completed and produced together with the goods at the point of departure from the EC.