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Pursuant to the AGREEMENT on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community  (Journal of Laws EU 2019/C 384 I/01) on 1 January 2021 the transition period will end and, among others, formal legal regulations contained in Art. 147 of COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 (Journal of Laws of the EU 2006 / L 347/01) on the common system of value added tax for travellers who are residents in the territory of Great Britain will be applied.

Pursuant to the above-mentioned provision, as of 1 January 2021, travellers who have purchased goods in the territory of the European Union (EU) under the TAX FREE procedure and have permanent residence in the territory of Great Britain will be treated as citizens of third countries. Thus, they will be entitled to a refund of the tax paid on the purchase of goods in the EU, which will be intact and exported by them outside the EU in the traveller's personal luggage.

The condition for applying for a refund of the tax paid on the purchase of goods in the territory of the EU will be the traveller's confirmation of the exportation of goods in the form prescribed by the regulations of the Member State from the territory where the goods were actually exported.