Consultation outcome: A consultation on duty-free and tax-free goods carried by passengers.

Hm Treasury

September 11
12:00 2020

Detail of outcome

Following consultation with industry the government has reviewed the excise duty and VAT treatment of goods purchased by individuals for their own use and carried across borders in their luggage. This document summarises responses to the consultation which ran from 11 March to 20 May 2020 on duty-free and tax-free policy. It also provides a summary of the government response and final policy decisions.

Original consultation


The consultation asks for evidence and views on the potential approach to duty-free and tax-free goods arising from the UKs new relationship with the EU.

This consultation ran from

Consultation description

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:

  • 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


Related Articles


  1. We don't have any comments for this article yet. Why not join in and start a discussion.

Write a Comment

Your name:
Your email:

Post my comment

Recent Comments

Follow Us on Twitter

Share This

Enjoyed this? Why not share it with others if you've found it useful by using one of the tools below: