Originally Posted by David1963

Well, ok, let me put it this way, I have not seen it defined that in any of my reading so far.

Incidentally, I found a Dixons Travel 'airside' till receipt from a few months back now and I quote from it as follows (their capitals, my italics):

PASSENGERS TRAVELLING TO A FINAL DESTINATION OUTSIDE OF THE EU You may have to pay tax on your purchases if you bring them back with you



I am interested in where you get this from? I'm not saying that you are incorrect, but it's not how I read the guidance from HMRC. Export goods, to them, are goods for 'consumption' outside the EC.

If they are exported then surely bringing them back requires (re)importation (you do not, for instance, export your clothes and other personal property when going on holiday)



My reading of the use of the word 'immediate' in the HMRC guidance in reference to exports from 'airside' duty and tax free shops applies to the timing of export, rather than it specifically combining with the word 'export' to make a phrase that defines a category of export that is considered for VAT in a different way that other exports.