VATRESNI8600 | Handling correspondence: Refund form left in drop box and subsequently rejected

Below is a draft letter that may be used by Customs officers when refund forms left in drop boxes at ports and airports are to be rejected. The letter should be adapted to suit individual circumstances.

Dear…………………….,

VAT refund form(s) left in Customs deposit box at Departures, [insert name] airport, Terminal [insert No.]

You recently left the following VAT claim form(s) in the aforementioned box:

The above forms have been rejected because:

Yours sincerely,

*delete as appropriate