VATRESNI4100 - Controls at export - airports and ports: Overview and object of export control
The goods and the VAT refund document must be produced to
Customs at the point of departure from the EU. UK customs officers in Northern
Ireland are responsible for certifying the VAT refund documents where the goods
exit the EU from Northern Ireland. The VAT Retail Export Scheme does not
operate in Great Britain so there is no provision to have VAT refund documents certified
in any GB points of departure. Liaison between customs staff at export
locations and VAT assurance staff has significant benefits. This guidance has
been written with liaison in mind. To assist in understanding how the scheme
should be operated at all stages this section outlines the Customs procedures.
VAT export zero rating is a high revenue risk area. Customs officers have the
opportunity to see the goods, the VAT refund document, till receipts, the
traveller, and the traveller’s passport. VAT Assurance staff cannot view the
goods, the traveller, or evidence that the traveller is an entitled person, and
they will probably only see the VAT refund document long after the event. The
importance of checks made by the Customs officers at the final port / airport
of departure from the Northern Ireland or the EU cannot therefore be
underestimated. Carefully selected checks will:
- identify unjustified claims such as high value goods substituted by others of much less value; and
- provide a basis for assuring the correct operation of the VAT Retail Export Scheme by retailers.