| VATRES6050 | Visiting the VAT retail export scheme retailer |
| VATRES6100 | Assessing the need for an assurance visit |
| VATRES6150 | Checks on retailers’ procedures |
| VATRES6200 | Checks on Direct Reclaim system |
| VATRES6250 | Lack of internal checks by retailer |
| VATRES6300 | Goods not eligible under the scheme |
| VATRES6350 | Business purpose |
| VATRES6400 | Description of goods |
| VATRES6450 | Validity of stamps |
| VATRES6500 | Evidence of export |
| VATRES6550 | Shortcomings in retailer’s procedures |
