VATRESNI4200 - Controls at export - airports and ports: Who performs the export control?

This depends upon whether: 

  • the traveller is going directly from Northern Ireland to a destination outside the EU;
  • the traveller is departing to a destination outside the EU through a Member State;
  • the goods are exported as hold baggage; or
  • the goods are on a transit flight leaving the EU via another Member State.

(a) Travellers going directly to a destination outside Northern Ireland and the EU

The frontier control rests with UK Customs staff at Outward Baggage controls in Northern Ireland. Customs officers operate under the guidance laid down in Border Force Handbook.

(b) Travellers departing to a destination outside the EU through another EU Member State

Frontier control rests with the certifying officer in the Member State of final departure from the EU – see (d) below for passengers departing on through flights via another Member State.

(c) Travellers departing Northern Ireland to Great Britain

Although it is expected that most retailers will choose not to offer the VAT Retail Export Scheme to visitors who are departing to Great Britain some may do so. Customs officers at Northern Ireland exit points should certify claims on request but point out that UK import VAT will be due if the goods are considered to have entered Great Britain. See (f) below.

(d) Goods exported as hold baggage

If goods are not exported as hand-held luggage, travellers are instructed in Notice 704(NI) and Notice 704/1 to contact Customs landside before checking in their hold baggage. Examination is in accordance with the local scheme of control. Notice 704(NI) also states that the retailer should advise the traveller of the need to contact the airline enquiry desk and to allow ample time for the necessary checks.

(e) Transit flights via EU exit points

Special provisions exist for goods being carried on through flights from Northern Ireland leaving via an EU exit point. Goods carried as: 

  • hand baggage must be produced to Customs with the refund form in the last EU Country before leaving to return home. Most major transfer European airports have an airside desk to which transit passengers have access; but
  • hold baggage must be produced with the refund form in Northern Ireland before luggage is checked in.

(f) Transit flights via GB exit points

Generally, visitors to Northern Ireland will return home via hub airports in Great Britain. Some airports offer interlining flights which means baggage is checked through to the final destination as hold baggage. Upon arrival in Great Britain the baggage is transferred from the incoming aircraft to one leaving the EU, directly by the airline. If the goods travel in this way, they are considered exported directly to the final destination.

However, if the goods are carried in hand baggage they are to be treated as Northern Ireland to Great Britain movements and the rules in VATRESNI3050 will apply. There will be no facility to have the VAT407(NI) stamped at the hub airport in Great Britain.

It has been agreed that in situations where it is known that goods will be imported into Great Britain, Customs officers in Northern Ireland will endorse claims with “Goods removed to GB, Import VAT to be accounted for”. This will make it clear to the retailer that they must account for output tax before paying the claim.