Retail export scheme

Certification of exports in the State

This section will explain how certification of exports occurs, the role of Irish Customs, and certification by officials in the tourist’s or traveller’s country of residence.

How does certification of exports occur?

Certification is when your export voucher is stamped by a Customs official. The purpose of certification is to provide evidence that the goods have left the European Union (EU). This certification can be provided by Customs in the State, or at the last point of departure from the EU.

In certain circumstances, certification can be provided from the country of residence of the tourist or traveller. It is important to note that the certification is the basis for allowing the refund of Value-Added Tax (VAT), both on the supply of goods and on any fees charged in respect of the supply.

Certification by Irish Customs

The role of Irish Customs is to certify that qualifying goods have actually been exported in accordance with the terms of the retail export scheme. This involves Customs stamping documentation provided by either the refund agent or the tourist or traveller.

A refund agent will present for stamping documentation provided to them for the tourist or the traveller for whom they act as agent. Where a tourist or a traveller does not engage a refund agent, the tourist or traveller should present the relevant documentation to Customs on departure, or place the documentation in the Customs box at departures.

Irish Customs will provide the necessary certification for goods purchased in the State even if the State is not the last point of departure from the EU. This is subject to evidence that the tourist or traveller has a ticket for a destination outside the EU which is valid not later than the end of the third month from the date on which the goods were purchased.

Customs may inspect the goods as part of certification. A tourist or traveller should be in a position to produce the goods to Customs, if requested to do so. If Customs officers are not satisfied regarding the validity of any voucher or receipt, it will be returned unstamped to the tourist or traveller.

Special procedures for high value goods

In the case of individual goods costing €2,000 or more (including VAT), each item must be presented to Customs, along with the export voucher, before any VAT refund will be certified.

Receipts or vouchers for such items that are left in the drop-box, or handed in to refund agents, will not be subsequently stamped by Customs. It is important that tourists or travellers, who wish to obtain refunds in respect of these items, allow enough time following check-in, to attend Customs with the item.

In the case of transit passengers departing the EU via another airport within 24 hours, Irish Customs will stamp the export vouchers for goods valued at €2,000 or more (including VAT). In all other instances involving high value goods, Customs may defer certification to the final point of departure from the EU.

Next: Certification of exports outside the State