What are "unused goods" for the purpose of tax-free shopping?
An acquaintance of mine looks into purchasing a laptop while on a tourist trip to the EU. Naturally, they would like to benefit from VAT tax refund (the shop they want to buy the laptop from works with Global Blue). According to what I have seen, tax refunds only apply to unused goods:
Can I use the purchased goods before export?
No. Purchased goods must be available for Customs Authorities in original package. Otherwise they can refuse to provide you with customs stamp.
What does it mean in case of a laptop? Does the person have to keep the box sealed until they go trough customs, or do they simply have to keep the original box and put the laptop in it before presenting it?
I suspect it's the former (don't open the box), but this raises several concerns:
- the person will only discover that their purchase is defective / incomplete / fake once they are several thousand miles from the shop (technically, not the customs' problem).
- some laptops are sold in boxes which simply won't fit in the hand luggage, and transporting a laptop checked-in is forbidden (again, not the customs' problem).
- more importantly, this contradicts the basic safety rules ("pack your own luggage yourself"). Legally this seems to be no different than accepting a bag from a fellow passenger: if the box is found to be filled with heroin, telling that you got it from a computer shop will be quite a weak defence.
Practically, what could be done to reduce the risks stated above, yet in a way that the laptop is considered unused by the customs?
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How does Tax Free Shopping work in Italy?
Tax free shopping is available for purchases of a minimum of \u20ac154.94 euro. Usually, the minimum of \u20ac154.94 are per each receipt, but receipts can be accumulated to reach the minimum amount if the purchases were made on the same day and in the same store.How much is the VAT refund in Italy?
In general expect to receive a refund between 10 and 16% of the total VAT you have paid. To the original 22% you should deduct administrative fee and as well as the fee of the tourism tax company.How does Tax Free Shopping work in UK?
You can only buy tax-free goods from shops: in Great Britain (England, Wales and Scotland) if they're delivered straight to an address outside the UK. in Northern Ireland if they're delivered straight to an address outside the UK and the EU.What is the VAT refund in Spain?
A tax refund can be up to 21% of the product price. If you have visited Spain as a tourist and done some shopping during your stay, you can claim a refund for the VAT that you have paid for the products. To get a VAT refund, you should get a tax refund form from the shop during your purchase.Static Vs Dynamic Scoring
Sources: Stack Exchange - This article follows the attribution requirements of Stack Exchange and is licensed under CC BY-SA 3.0.
Images: Anna Tarazevich, Yudha Aprilian, Tim Douglas, Anna Tarazevich