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SimonS1
Participant

@canucklad – if travelling to Canada the item is tax exempt provided the traveller provides evidence they are travelling outside the EU. This is done by scanning the BP. Nothing is withheld from the exchequer.

If the traveller refuses to provide the BP then there is no evidence the goods are leaving the EU. The goods do not qualify as tax exempt and VAT is paid. However it is not 20% extra paid as the purchase price is the same, just that the retailer makes less profit.

I’m afraid I don’t know what your last sentence means.