THIS AGREEMENT comes into effect on the day that the Customer presses the "Agree" button when registering to the Mobile Application,
The Company provides VAT-free shopping services in the UK to eligible overseas visitors and has developed proprietary software to automate the tax refund process via Customer's personal mobile device.
Company’s services are available only to overseas visitors who can demonstrate that they permanently reside outside of the UK and have their identity verified by the Company.
Having met the eligibility criteria for VAT-free shopping, the Customer must agree to act as Company’s agent to assist as and when directed by the Company to facilitate the provision of services. In consideration for fulfilling its duties as an agent and payment of a handling fee, the Customer receives tax refund services from the Company.
The Customer, acting as a disclosed agent of the Company, shall purchase eligible goods from physical retail outlets at his own discretion and expense. The Customer must make the retailer aware that he is acting in this capacity for the Company prior to making purchases and ensure that goods invoices are issued to the Company.
The Customer will immediately notify the Company that the ownership of goods has passed to the Company by providing images of the retailer’s receipts.
After procuring goods from retailers, the Customer agrees to re-purchase the same goods from the Company on "as is, where is" basis with the title to such goods being passed to the Customer in international airspace/waters, or equivalent delivery point.
The Company will issue its invoice for any goods sold to the Customer. Goods sold to the Customer by the Company will have a price equal to that shown on the retailer’s invoice as sold to the Company. The Customer agrees to setoff his claim for reimbursement when purchasing goods from retailers with his own funds as Company’s agent against Customer's obligation to pay the Company’s invoice.
The Company will ensure that goods are removed from the UK and the required official or commercial export evidence is obtained correctly before refunding the VAT (less its handling fee) to the Customer.
Despite purchasing the goods from the Company, the Customer will continue enjoying full consumer rights as provided by retailers of the goods despite purchasing the goods from the Company. The Company will assign any such warranties to the Customer to allow him to deal directly with retailers on any after-sale issues.
In these Terms and Conditions, unless the context otherwise requires, the following expressions have the following meanings:
|"Business Day”||means any day other than a Saturday, Sunday or bank holiday in the UK;|
|"Calendar Day”||means any day of the year;|
|“Customer’s Disclosure”||is the act of making Retailer aware that the Customer is acting for and on behalf of Airvat prior to making purchases of Goods;|
|“Customer Invoice”||means the invoice issued by the Company to the Customer for goods purchased under the Customer SPA;|
|“Customer SPA”||means the purchase and sale agreement set out in Schedule 3, which is conceived by the Company and the Customer for the procurement of goods intended for export to the Customer’s permanent non-UK home address;|
|“Fee”||means the handling fee charge by the Company for provision of tax refund Services as described in Clause 7.1|
|"Goods"||means tangible movable goods intended for Customer's private use and exported pursuant to HMRC's VAT Notice 703. Such goods must be purchased from VAT registered UK retailer at their physical retail stores;|
|“HMRC”||means Her Majesty’s Revenue and Customs, which is the UK’s tax and customs authority;|
|"Mobile Application"||means the mobile software developed for the Customer's convenience of using Company's Services and available to download to Customer's personal devices;|
|"Month"||means a calendar month;|
|"Retailer"||means a VAT registered UK retailer with physical retail stores;|
|“Retailer Invoice”||means the invoice issued to the Company by the Retailer for goods purchased under the Retailer SPA;|
|“Retailer SPA”||means the purchase and sale agreement set out in Schedule 2, which is conceived by the Retailer and the Company for the procurement of goods intended for export to the Customer’s permanent non-UK home address;|
|"Services"||means VAT-free shopping services as per Clause 6 which are provided by the Company to eligible Customers pursuant to HMRC's VAT Notice 703;|
Each reference in this Agreement to 'Writing" and any similar expression includes electronic communications whether sent by e-mail, text message, and Mobile Application notification.
Each reference to a statute or provision of a statute is a reference to that statute or provision as amended or re-enacted at the relevant time.
Each reference to 'this Agreement" is a reference to this Agreement and each of its Schedules as amended or supplemented at the relevant time.
The headings used in this Agreement are for convenience only and shall have no effect upon the interpretation of this Agreement.
The Agreement, and the relationship between the Parties (whether contractual or otherwise) shall be governed by, and construed in accordance with the law of England & Wales.
As a consumer, the Customer will benefit from any mandatory provisions of the law in England & Wales.
Any dispute, controversy, proceedings or claim between the Parties relating to the Agreement, or the relationship between the Parties (whether contractual or otherwise) shall be subject to the jurisdiction of the courts of England & Wales.
Digitally signed and dated for and on behalf of the Customer when Customer presses “Agree” button after registering to the Mobile Application.
Digitally countersigned and dated for and on behalf of the Company as soon as Customer presses “Agree” button after registering to the Mobile Application.
The Customer agrees to act as a disclosed agent of the Company to facilitate the provision of the Services.
The Customer's authorisation to act on behalf of the Company will be limited to specific Retailer SPA(s) as set out in Schedule 2. Each Retailer SPA will have to be correctly conceived and will expire at the time of termination of this Agreement.
The Customer shall be an independent counterparty. Nothing in the present Agreement shall be considered as the development, establishment or relations of the partnership, joint venture or as the relations of the employer and employee between the Parties.
The Customer shall perform the following duties as an agent for the Company:
The Company shall enter into purchase and sale agreement with Retailers to procure Goods with the intention to immediately on-sell them to the Customer under the Customer SPA.
The Customer shall be authorised to enter into the Retailer SPA on behalf of the Company subject to performing Customer Disclosure.
The Customer explicitly waives any ownership rights over the Goods thus obtained under the Retailer SPA.
The Customer acting as an agent will notify the Company that a valid Retailer SPA has been concluded by providing digital image(s) of the Retailer Invoice(s) via the Mobile Application as per Clause 7, Schedule 1.
The Company will acknowledge that a valid Retailer SPA has been concluded by assigning a unique ID to the transaction and informing the Customer accordingly via the Mobile Application.
The Company shall agree to purchase and the Retailer shall agree to sell Goods in consideration for the payment of the purchase price ("Retailer Price") by the Company as per the below terms:
As shown on the Retailer Invoice
As shown on the Retailer Invoice ("Retailer Price")
Full price without any setoff or deduction to be paid by the Customer on behalf of the Company as per Clause 4, Schedule 1, using his own funds.
At Retailer's premises
Risk and title to the Goods passes to the Company at Retailer's premises.
As per Retailer's standard term and conditions.
Agreed and executed by the Retailer and the Customer acting for and on behalf of the Company.
The Customer agrees to purchase the same Goods from the Company on "as is, where is" basis after a valid Retailer SPA has been concluded.
The Company grants the Customer the necessary authority to conclude the Customer SPA with himself on behalf of the Company as per Clause 9, Schedule 1.
The Customer shall assists as directed by the Company to ensure that thus purchased Goods are correctly exported from the UK to his permanent non-UK home address in accordance with HMRC VAT Notice 703.
The Customer agrees to buy and the Company agrees to sell the Goods thus procured by the Company under the Retailer SPA ("Customer SPA") as per the below terms:
As shown on the Company's Invoice and the same as on the Retailer Invoice
Equal to the Retailer Price and as shown on the Customer Invoice.
Customer's obligation to pay the purchase price under the Customer SPA to be setoff against the Customer's claim for reimbursement against the Company for procuring the Goods as an agent only under the Retailer SPA. The Parties agree that the payment for the Goods will take place by a way of set-off of the counter homogeneous claims/obligations of the Parties and no indebtedness shall remain between the Parties.
Delivery to take place outside the UK in its international airspace/waters, or airport airside as the case may be depending on the export method.
Risk for the Goods will pass to the Customer at Retailer's premises immediately after the title passed from the Retailer to the Company under the Retailer SPA.
Title passes from the Company to the Customer immediately after the Goods leave the UK in international airspace/waters, or airport airside as the case may be depending on the export method.
Nothing in this Agreement will limit or revoke Customer's statutory consumer rights as offered by the Retailer to the Company under the Retailer SPA. Such rights may include returning Goods if the Customer change their mind or wishes to request full or partial refund for faulty, damaged or incorrect Goods.
The Company hereby assigns any warranties, refund, or exchange guarantees offered by the Retailer for the Goods under the terms of the Retail SPA in consideration of the Customer's undertaking to hold the Company harmless against any liability, cost, loss or damages resulting from faulty, damaged or incorrect Goods claims by the Customer.
As per Retailer's standard term and conditions.
Agreed and executed by the Company and the Customer.