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<p>Ahead of the end of the transition period, the Government has announced the VAT
and excise duty treatment of goods purchased by individuals for personal use and carried
in their luggage arriving from or going overseas (passengers). The following rules
will apply from 1 January 2021:</p><p>- Passengers travelling from Great Britain to
any destination outside the United Kingdom (UK) will be able to purchase duty-free
excise goods once they have passed security controls at ports, airports, and international
rail stations.</p><p>- Personal allowances will apply to passengers entering Great
Britain from a destination outside of the UK, with alcohol allowances significantly
increased.</p><p>- The VAT Retail Export Scheme (RES) in Great Britain will not be
extended to EU residents and will be withdrawn for all passengers.</p><p>- The concessionary
treatment on tax-free sales for non-excise goods will be removed across the UK.</p><p>
</p><p>The Government published a consultation which ran from 11 March to 20 May.
During this time the Government held a number of virtual meetings with stakeholders
to hear their views and received 73 responses to the consultation.</p><p> </p><p>The
detailed rationale for these changes are included in the written ministerial statement
and summary of responses to the recent consultation: <a href="https://questions-statements.parliament.uk/written-statements/detail/2020-09-11/hcws448"
target="_blank">https://questions-statements.parliament.uk/written-statements/detail/2020-09-11/hcws448</a>
and <a href="https://www.gov.uk/government/consultations/a-consultation-on-duty-free-and-tax-free-goods-carried-by-passengers"
target="_blank">https://www.gov.uk/government/consultations/a-consultation-on-duty-free-and-tax-free-goods-carried-by-passengers</a>.</p><p>
</p><p>The Government is also continuing to meet with stakeholders following the announcement
of these policies, including to discuss the implementation of duty-free sales for
EU-bound passengers in export shops.</p>
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