VATRESNI6400 | Assurance at the retailer: Description of goods

You may generally allow the zero-rating to stand (provided fraud is not suspected), where the VAT refund document has been officially certified in Northern Ireland, or by an EU customs authority. Where the description of the goods is inadequate you should remind the retailer of the requirement to include sufficient details to allow a customs officer to verify that the goods produced match those described on the refund form. It would be unreasonable to expect detailed descriptions for lower value items, for example “bedding”, “toys” or “underwear” would be acceptable. However, detailed descriptions must be shown for higher value items priced at £1,000 and above. The following examples are a useful guide to the sorts of descriptions you should expect to see.

Designer goods – could be described as “ladies-designer name-black dress”, “gentlemen’s- designer name-navy blue suit”, “black-designer name-product name-handbag” etc;

Jewellery – state what the item is (e.g. “ring”, “necklace” etc) and provide additional information such as the type and colour of any gems or precious metal, number of gems and carat/weight of the item. Watches should include the make, model and serial number;

Computers, cameras, mobile phones and electrical goods – should include make, model and serial number.
The retailer will also need a description that contains sufficient detail in case the goods are returned for refund.