SPE13595 - Customs Special Procedures Manual - HMRC internal manual
SPE13595 - Tax free shopping: eligible goods You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. “Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979 ”. The following goods are excluded from the VAT Retail Export Scheme and are not therefore eligible under the IP TFSS: new motor vehicles for personal export used motor vehicles for export boats sold to v...
Source: gov.uk