VAT Retail Export Scheme (Northern Ireland)

VATRESNI8400 - Handling correspondences: Form not stamped by EU customs

Below is a draft letter that may be sent when a refund form has not been stamped by Customs in an EU Member State. The letter should be adapted to suit individual circumstances.

Dear [insert name],

VAT Retail Export Scheme

Thank you for your letter of [insert date] about a refund of VAT on goods purchased under the retail export scheme from [insert name of retailer]. 

One of the conditions of the scheme is that the refund form must be presented with the goods to a customs officer at the final departure point from Northern Ireland/the EU.  If satisfied that all the conditions of the scheme have been met, the customs officer will certify the VAT refund form.  Retailers or refund companies are not able to make a refund of VAT unless the refund form has been certified by a customs officer.  There are no exceptions to this rule. 

Because your refund form does not bear a valid UK or EU Customs stamp, you are not entitled to a refund of VAT. 

I am sorry I cannot give you a more favourable response.

Yours sincerely,