A consultation on duty-free and tax-free goods carried by passengers.
The consultation asks for evidence and views on the potential approach to duty-free and tax-free goods arising from the UK’s new relationship with the EU.
One of the policy areas that the government wishes to review in light of its new relationship with the EU is the long-term approach to duty-free and tax-free goods carried by passengers.
There are a number of policy options discussed in the document, including new opportunities as a result of EU exit. These include:
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the amount of goods that passengers are allowed to bring in to the UK without paying duty and tax
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the sale of duty-free goods to passengers on departure from the UK
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the sale of tax-free goods to passengers on departure from the UK
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the VAT Retail Export Scheme, which allows certain non-UK residents to obtain a VAT refund on high street goods they buy and take home with them in their luggage