SPE13595 - Tax free shopping: eligible goods (NI ONLY)

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email [email protected] to let us know. Please check the other guidance available on GOV.UK from HMRC.

»Ê¹ÚÌåÓýapp following goods are excluded from the VAT Retail Export Scheme and are not therefore eligible under the IP TFSS:

  • new motor vehicles for personal export
  • used motor vehicles for export
  • boats sold to visitors who intend to sail them to a destination outside the UK
  • goods with a value of over £600, exported for the customer’s business purposes
  • goods for consumption in the UK
  • goods requiring an export license (antiques requiring an export license can be exported under the VAT Retail Export Scheme and, therefore, under the TFSS)
  • un-mounted gemstones
  • bullion over 125g (2.75 troy ounces or 10 Tolas) and
  • any goods zero rated for VAT.

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979