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  1. I have a customer for a BMW which he wants to buy here but export it personally to the Channel Islands (Jersey). The car is 2014, 64 reg, VAT Qualifying. There is NO Vat in the Channel Islands so he wants to buy it VAT Free, either pay me the full price and I refund the VAT element later after he has exported it or just pay the price ex VAT. Has anyone dealt with such an export recently?? HMRC Live Chat doesn't work and I've been holding on their phone line for 40 minutes.