My understanding of the rules is as follows:   The VAT incurred on delivery charges listed on main invoices for eligible goods are part of the value of the goods for the purposes of the Scheme and can be refunded.  Separate invoices for transport or delivery aren’t eligible for refund.   The problem I have, and others who live in more remote areas often encounter, is the additional delivery charge, or we can only deliver to the nearest port.  In that circumstance, i have no o