VATRES2250 - Personal exports - retail exports: Basic principles of the scheme: What is the legal basis for the scheme’s conditions?

The basic conditions for zero-rating supplies of goods for personal export are set out in Notice704 VAT Retail Exports. The legal basis for those conditions and where further guidance on their interpretation can be found, is as follows:

Condition – abbreviated description in Notice 704	Relevant law	Section of guidance
Customer must be entitled to use the scheme	VATA 94 s.30(8)(b) / VAT Regs 95 regs 117(7A) to (7D) and reg 131(1) (a) / Notice 704	VATRES2100 / VATRES6150
Goods must be eligible for sale under the scheme	VATA 94 s.30(8)(b) / VAT Regs 95 regs 117(4) / Notice 704	VATRES6300 / VATRES7000
Customer must make purchase in person: no facility for representative	VATA 94 s.30(8)(b) / Notice 704	VATRES6150
Goods must be exported from the EC	VATA 94 s.30(8)(a) / VAT Regs 95 reg 131(1)(c) / Notice 704	VATRES2100
Goods must be exported by last day of 3rd month following month of purchase	VATA 94 s.30(8)(a) / VAT Regs 95 reg 131(1)(a) / Notice 704	VATRES4150 / VATRES7000
Goods must be produced to Customs at point of exit from the EC	VATA 94 S30(8)(b) / VAT Regs 95 reg 131(1)(b) / Notice 704	VATRES4000
Certified VAT refund document (VAT 407) required as evidence of export	VATA 94 s.30(8)(b) / Notice 704	VATRES3350 / VATRES4150
Goods may not be zero-rated until the VAT is refunded	VATA 94 s.30(8)(b) / Notice 704	VATRES3400