VATRESNI6400 - Assurance at the retailer: Description of goods
You may generally allow the zero-rating to stand (provided
fraud is not suspected), where the VAT refund document has been officially
certified in Northern Ireland, or by an EU customs authority. Where the description
of the goods is inadequate you should remind the retailer of the requirement to
include sufficient details to allow a customs officer to verify that the goods
produced match those described on the refund form. It would be unreasonable to expect
detailed descriptions for lower value items, for example “bedding”, “toys” or
“underwear” would be acceptable. However, detailed descriptions must be shown
for higher value items priced at £1,000 and above. The following examples are a
useful guide to the sorts of descriptions you should expect to see.
Designer goods – could be described as “ladies-designer name-black dress”,
“gentlemen’s- designer name-navy blue suit”, “black-designer name-product name-handbag”
etc;
Jewellery – state what the item is (e.g. “ring”, “necklace” etc)
and provide additional information such as the type and colour of any gems or precious
metal, number of gems and carat/weight of the item. Watches should include the
make, model and serial number;
Computers, cameras, mobile phones and electrical goods – should
include make, model and serial number.
The retailer will also need a description that contains sufficient detail in
case the goods are returned for refund.