BOARDING PASS STATEMENT FROM WORLD DUTY FREE
For World Duty Free Group it is a legal requirement specified by
HMRC to ask all passengers to show their boarding passes (stating
flight numbers and destination), when buying in our airport stores.
This procedure is accepted and common practice in duty free shops
around the world.
Unlike other airport stores, goods sold in duty free stores are
brought onto the airport ‘duty and tax suspended’ (which means
that the duty free retailer accounts for the taxes when the product
is sold to the customer). World Duty Free uses the flight destination
information on the boarding pass to ensure that any applicable
customs, excise duty &/or VAT is fully accounted for to HMRC. This
process does not allow World Duty Free to reclaim any tax from
HMRC, on the contrary it is the system agreed with HMRC that
enables World Duty Free to make the correct payment to HMRC
A copy of the regulation can be found at: