News article

Consultation on duty-free and tax-free goods carried by passengers

12 March 2020


Views sought 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 consultation document, including new opportunities as a result of EU exit. These include:

  • the amount of goods that passengers are allowed to bring in to the UK without paying duty and tax
  • the sale of duty-free goods to passengers on departure from the UK
  • the sale of tax-free goods to passengers on departure from the UK
  • 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

Access the consultation on duty-free and tax-free goods carried by passengers document.

You can respond by emailing dutyfree@hmtreasury.gov.uk or by writing to:

Duty Free Consultation, VAT and Excise Team
HM Treasury
1 Horse Guards Road
London
SW1A 2HQ

The consultation closes at 11:45 on 20 May 2020.