Boarding Pass Statement


For World Duty Free Group it is a legal requirement, specified by HMRC, to ask all passengers to show their boarding passes (stating flight number and destination) when buying all products in our airport stores. This procedure is an 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 tax and duty-suspended (which means that the duty free retailer accounts for the taxes only 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 where applicable.

A copy of the regulation can be found at the following website:

This regulation is supplemented by a separate agreement between World Duty Free Group and HMRC (the Bespoke Retail Agreement Scheme) which stipulates that boarding passes must be presented when buying all products in order to enable World Duty Free to correctly account to HMRC for customs duties and VAT as appropriate.

For further information please contact:

For further information please view our Frequently Asked Questions.