New instructions issued
by HM Customs and Excise in 2004 replace previous advice. You are
no longer able to reclaim vat. On personal effects exported as
cargo. To reclaim the vat on these items, you must carry them as
baggage when you are leaving the UK and declare them to customs
at this time at the airport of your departure.
We are able to provide you with a certified air waybill/bill of
lading stating that the goods have been exported.