VAT Retail Export Scheme (Northern Ireland)

VATRESNI8450 - Handling correspondence: Problems encountered at EU departure points

Below is a draft letter that may be sent to a traveller who has experienced difficulties at a Customs departure point 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 problems encountered at [insert detail] in obtaining certification of refund documents for goods purchased under the retail export scheme. 

HM Revenue and Customs set the conditions, which must be met by retailers and overseas visitors in the UK.  Our day-to-day involvement in the operation of the scheme extends only to:

·         customs officers certifying the export of the goods where travellers’ final departure point is situated in Northern Ireland; and

·         VAT officers ensuring that retailers properly account for VAT. 

The requirement to produce refund documents for certification at final EU departure points is laid down in EU law and applies to all EU Member States.   This requirement exists to ensure that goods are not diverted back into the EU market. 

You state that you presented your refund form(s) to customs officers at [insert detail], that being your final departure point from the EU.  I cannot comment on the arrangements for stamping forms at [insert detail], and that is a matter for the [insert detail] authorities.  As responsibility for stamping your refund form rests with [insert detail] customs I suggest you contact them direct about the problems you experienced in [insert detail]. 

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

Yours sincerely,