United Kingdom HMRC Guidance VAT: tax-free shopping – retailer’s checklist (VAT407 Notes) 24 January 2021273 views1 min read Use the tax-free shopping – retailer’s checklist to help you complete form VAT407. Source gov.uk HMRC Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics Statutory guidance: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020