Tim Streater wrote:

Andy Burns wrote:

I thought with tourists they paid the VAT within the country, then
reclaimed it at point of export? If arriving "in person" with the
goods, I think you get £270 or £390 allowance plus beer and fags.

So if the store doesn't do a VAT-free channel, then you have to get a refund
at as it might be Calais port?

That's the way I've always seen it, some pokey little VAT reclaim
counter in airports, I've never made use of one.

How does such a store get proof of residence? Passport?

If it's "airside" or whatever the equivalent is for a ferry port, a
passport plus boarding card is probably enough.

I could get a new UK passport saying "UK residence", move to
France, and get VAT-free everything for years.
Streater ImpEx beckons ...