Originally Posted by
Flying Lawyer
I am not an expert in this scheme at all but are you sure that he can claim tax back at LHR when flying via MUC? He leaves the EU im MUC and I at least pretty certain that the goods need to be exported....
Basically how it works is that goods being exported in through-checked hold luggage need to be shown to customs in the UK prior to checking them for what while be their final journey out of the EU vat territory. Hand luggage items need to be shown to customs officers before their final flight - whcih in this case would be MUC.
In the case of forms where goods are split between the two methods, customs will only certify the appropriate line items on the form for the items going by that method.
Similarly if you change your mind and decided not to export given items you are are perfectly entitled to put a line through thouse items on the form (in the manner specified or requrired by the given version of the form used by your retailer) and still present the form to customs for the remaining items.