Commentary

BB/17B/04 Excise/VAT—intra-EC ships, aircraft and trains—retail sale of goods for on board consumption

Part V16 Forms and other HMRC material

BB/17B/04 Excise/VAT—intra-EC ships, aircraft and trains—retail sale of goods for on board consumption

BB/17B/04 Excise/VAT—intra-EC ships, aircraft and trains—retail sale of goods for on board consumption

Business Brief, Issue 17. 1 July 2004

This Business Brief article is aimed primarily at businesses involved in the retail sale of goods to travellers on board intra-EC ships, aircraft and trains. It expands on, and clarifies, the definition of goods for on board consumption. These sales remained relieved from VAT when duty free sales to intra-Community travellers were withdrawn in 1999.

The treatment detailed in this Business Brief article has been agreed following consultation with the Passenger Shipping Association.

This definition will be included in a forthcoming update to

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