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The thing I've always wondered is how much of the VAT refunded goods are declared for whatever duty and local VAT is due when imported at the other end.
Good question, I’ve no idea but I’m sure there have been studies on it. Lots of countries have tax exemptions on importation of personal items by travellers (clothes, a bike, a laptop...), so I’d expect those countries focus on large undeclared imports meant for re-sale. In those cases, it’s in the interest of both the country exporting and the country receiving the goods to identify who’s evading their taxes. That’s one of the reasons the UK has/had a requirement that clothes purchased here be for the traveller’s personal use. (Edit-to qualify for tax refund).
Adhiero-
Temporary importation while on a trip is different to going on holiday, buying loads of stuff and taking it home. You can't for example buy a MacBook in Nashua, NH [1] when on holiday and bring it back to the UK without declaring it and yet many people do. Lots of advice online to ditch the packaging just in case you get checked.
[1] 0% sales tax in NH. Cross the state line from MA and it is full of shopping malls. Or at least that was the case when I was there more than a decade ago. I never understood what the rules on cross state sales tax were, I think some states require similar declarations and payment.
jellybaby
The thing I've always wondered is how much of the VAT refunded goods are declared for whatever duty and local VAT is due when imported at the other end.