Duty-free allowances

Commentary – VAT Reporter ¶63-810(9)

Imports of small consignments of non-commercial character, exemption/relief

Legislation/Regulatory – Dir. 2006/79 ; SI 1986/939

Tax-free shops

Commentary – VAT Reporter ¶23-430

Tax-free shops, zero-rating

Legislation/Regulatory – VATA94 Sch. 8, Grp. 14