Tobacco products
Duty-free allowances
Commentary –
Indirect Tax Reporter ¶63-810(9)
Generally
Commentary –
Indirect Tax Reporter ¶72-110
Imported
Small consignments of non-commercial character, exemption/relief
Legislation/Regulatory –
Dir. 2006/79
;
SI 1986/939
Intra-EU movement of goods
Levying of VAT by means of tax labels, intermediate supplier's right to reimbursement of VAT in event of non-payment by purchaser
Meaning
Tax-free shops
Commentary –
Indirect Tax Reporter ¶23-430
Tax-free shops, zero-rating
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 14