Goods we post to a country outside the European Union
Simply order online. You will not be charged any VAT if we are posting the goods to a non-EU (European Union) country.
Note: the delivery address must be outside the EU, the payment may be made from anywhere.
Goods that we post to another European Union country
When you request delivery to another EU country, you will see (when you check out) a tick-box marked, "I have a VAT number so do not charge me VAT". You must tick the box. You must also enter your VAT number. Then you will not be charged VAT.
What is a VAT number? To see this in your own language click here. (pdf).
Your VAT number will be verified by HMRC (the UK's tax department). They will tell us if the number is valid. They will also tell us the name and address for the number. Therefore:
- check carefully that you have given us the number in the correct format.
- check that the address for the VAT number is the same as the delivery address
If you take the goods outside the European Union yourself
VAT-free exports are available for BUSINESS customers who take goods to a non-EU country.
This is a BUSINESS scheme, it is not the over-the-counter scheme for tourists (which we do not operate). We charge a £20.00 processng fee so this is only for serious exports, not small purchases.
There are many conditions, you must read VAT Notice 703 at:
If you have any questions about this, please telephone 0300 200 3700.
SUMMARY OF CONDITIONS
- you must not use the goods in this country, they are for export only.
- you must have a business in the non-EU country but you must not have a VAT-registered business in an EU country.
- we must take a deposit equal to the amount of the VAT then refund it once you have sent the proof of export document to us (in effect, you pay the VAT then we refund it).
- we must fill in, and give to you, the export forms, they are complicated so please allow at least one working day (for mail order orders) or 20mns (if you visit in person). - There is a £20.00 administration charge, so this scheme is unsuitable for small purchases.
- we must receive the proof of export document (in accordance with VAT Notice 703) within two months of the invoice date. If we have not received it within two months or if you do not send the correct (certified) document, we will use your deposit to pay the VAT, no refund will be given, and if you have any questions you must phone on 0845 010 9000.
WHAT YOU MUST DO WHEN YOU HAVE PLACED THE ORDER
The following applies to mail order orders, there is no need to email us if you are visiting in person.
Email us with the following information:
- give us the order number (from the automatic acknowledgement you received after placing the order online)
- if paying by card, give us permission to take an extra £20.00, processing fee.
- confirm that you will be requesting a VAT refund in accordance with the conditions in VAT Notice 703
- give us the address of your business in the non-EU country
- tell us the date you will be leaving the EU (if you don't know exactly, tell us approximately)
WHAT YOU MUST DO AT THE PORT / AIRPORT
Below is an extract from VAT Notice 703, telling you what to do when you leave the UK, in summary: you must get a certified copy 3 of the SAD (Form C88) as your evidence of export. However, it is important that you read the entire document and ensure that you comply with all its conditions. If you have any questions about it, please telephone 0300 200 3700.
7.3 Merchandise in Baggage (MIB)
Commercial or business goods exported in accompanied baggage are known as MIB. Commercial evidence of export is normally only available where goods are shipped as manifested freight, as individual consignments or as part of groupage consignments. Currently MIB is outside the scope of the National Export System and you will need to complete a non-electronic paper Single Administrative Document (SAD) Form C88 and follow the procedures below.
Provided the goods and correctly completed SAD copies 2 and 3 are presented to the MIB officer, official certification of copy 3 of the SAD can be obtained for the following:
- merchandise in Baggage
- purchases by overseas persons
- exports where commercial documents are not available (for example where an ATA carnet has been lost)
In all these cases the certified copy 3 of the SAD (Form C88) is your evidence of export.
(a) Where you export the goods
If you export goods in baggage or in a private motor vehicle, you must:
- include 'MIB' in box 44 of the export SAD (C88)
- present copy 2 and copy 3 (marked 'for VAT purposes only') of the SAD, with the goods, to the MIB officer at the UK place of export from the EC for the reverse of copy 3 to be certified that goods have been shipped. Copy 3 will be handed back to you as evidence of export for retention in your records.
HMRC give very good free advice if you telephone their call centre on 0845 010 9000. Please do not telephone us.
If you take the good to another European Union country yourself
You must pay the VAT - sorry.
The countries of the EU (European Union)
The countries of the EU are:
Denmark except the Faroe Islands and Greenland
Finland but excluding the Åland Islands
France including Monaco but excluding Guadeloupe, Martinique, Réunion, St. Pierre and Miquelon, and French Guiana
Germany, except Busingen and the Isle of Heligoland
Italy except the communes of Livigno and Campione dItalia and the Italian waters of Lake Lugano
Portugal including the Azores and Madeira,
Spain including the Balearic Islands but excluding Ceuta, Melilla and the Canary Islands, Sweden
The following are, for tax purposes, outside the European Union (same as "Goods sent outside the EUR" above):
The Channel Islands
Isle of Man