8.What must I do when I leave the UK?
(a) Leaving for an immediate destination outside the EC:
If you
are not travelling to any other country within the EC, you must present your goods and the refund form to UK Customs at your port or airport of departure. Items that will be checked in as hold baggage
must be produced to Customs
before you check in your baggage.
During busy periods, queues are likely and you should allow yourself plenty of time in which to produce the goods and refund form prior to departure. This is particularly important if you are exporting goods in your hold baggage as any extra time allowed should be in addition to your advised check in time.
When Customs are satisfied that all the conditions of the Scheme have been met, they will certify and return your refund form to you.
(b) Leaving the EC via another EC country:
If you are departing the EC via another EC country, you must present the goods and the refund form to the Customs authorities of that country.
(c) Leaving the EC on a through ( transit ) flight via another EC Member State:
There are special rules for goods being carried on through flights leaving via another Member State.
- Hand Baggage:
Goods carried as hand baggage must be produced to Customs in the last EC Country with the refund form before leaving to return home.
- Hold Baggage:
Goods carried as hold baggage must be produced to Customs in the UK with the refund form before you check in your baggage.
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9.What should I do if there is no Customs presence?
In most cases you will be able to locate a Customs Officer to certify your form. However, some of the smaller UK ports and airports do not have a 24 hour Customs presence. At such places there will be either a telephone to ring the officer or a clearly marked Customs post box to deposit your form. Customs will collect the form and if they are satisfied that all the conditions have been met, they will certify it and return it to the retailer to arrange your refund.
There is no facility to have your form certified in your country of destination.
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10.How do I obtain my refund?
After your VAT refund form has been certified by Customs you can either:
- post the form back to the retailer to arrange payment of your refund;
- post the form back to a commercial refund company to arrange payment of your refund;
- hand your form to a refund booth to arrange immediate payment.
Whichever method is used should have been agreed between yourself and the retailer when you bought the goods.
Your refund may be reduced by an administration charge. This charge should be clearly shown on your refund form.
If you do not receive your refund within a reasonable time you should write to the retailer - not to Customs and Excise.
