VATRESNI8550 - Handling correspondence: Issue of duplicate refund form when stamped original has not been received by retailer
Below are draft letters that may be sent when a duplicate
refund form is to be issued. The letters should be adapted to suit individual circumstances
but note that duplicate refund forms must only be issued if the traveller
provides a photocopy of the original Customs certified form.
Reply to traveller
Dear [insert name],
VAT Retail Export Scheme
Thank you for your letter of [insert date] about the non-receipt of a VAT refund for goods purchased from [insert name of retailer].
I understand from the retailer / refund company* that they have not received the refund claim but will send you a duplicate form if you can provide them with a photocopy of the original Customs certified form. Duplicates may not be issued in any other circumstances.
On receipt of the duplicate, you must complete the Customer’s declaration and send the form with the photocopy of the original, to the Customs export officer at your final port or airport of departure from Northern Ireland/the EU as applicable. If the export officer is satisfied that the goods have been exported, they will certify the duplicate and forward it to the retailer concerned.
If you do not receive a refund within a reasonable time, please write direct to the retailer, not to HM Revenue and Customs as we do not make the refund.
Yours sincerely,
*delete as appropriate
Reply to retailer/refund company
Dear [insert name],
VAT Retail Export Scheme
Thank you for your letter of [insert date] concerning a VAT refund form covering goods sold to [insert traveller’s name].
If the VAT refund document has gone astray after its certification by UK or EU Customs, you may issue a duplicate only where a photocopy of the original is produced. Duplicates must not be issued in any other circumstances.
The duplicate and the photocopy of the original customs-certified document must be sent to the customs export officer who certified the original document. If satisfied, the customs export officer will certify the duplicate and return it to you to allow you to make a refund to your customer. After you have made the refund to your customer, you may zero-rate the supply in your records.
Yours sincerely,