VAT Retail Export Scheme (Northern Ireland)

VATRESNI8650 - Handling correspondence: Inadequate description of goods on VAT 407(NI)

Below is a draft letter that may be sent to a retailer when the refund form has an inadequate description of goods sold. The letter should be adapted to suit individual circumstances.

Dear...

VAT Retail Export Scheme

Please find enclosed a copy of a VAT 407(NI) refund form issued by you on...

It is a requirement of the VAT retail export scheme that Customs can identify goods declared against the descriptions on the VAT 407(NI).  In this instance it has not been possible to do so and the claim has been rejected.

Please ensure, in future, that full descriptions are entered to avoid rejection of your customers’ claims. 

Yours,