VAT recovery from items exported to the EU

Sending items to the EU now attracts customs import duty. I'm aware that its possible to Zero rate VAT for the items produced by a business if registered for VAT and there are rules and requirements to be followed, but import tax appears to be different. In exporting items, potentially gifts too that have been purchased in the UK, what is the opportunity to recover UK VAT on items you're exporting, after purchasing items, when not registered VAT, either as a sole trader, or as a member of the public to reduce the overall tax burden? Or would doing so would it attract both import and VAT in the importing country? What are the requirements or rules if this is possible. The key issue is import duty is a barrier to trade and adds additional cost. Maybe its as simple as "just suck it up ";as that's the general international trading arrangements.

The UK retail VAT scheme was withdrawn with effect from 1 January 2021 throughout the UK. It is therefore not possible for any VAT recovery for goods purchased in the UK and taken overseas. As you say if the goods are directly exported from the UK the VAT registered seller can zero rate. The EU does have a duty and tax relief for low value gifts between two private individuals The value cannot exceed €45. There is also a duty relief for goods below €150 but there is not relief from VAT. Other countries have different reliefs and thresholds . Each country will set their own import requirements and any taxes or duties paid in other countries is irrelevant.

Hi Tom Clark,
If you are VAT registered in the UK and selling goods overseas then these would normally be Zero rated for VAT purposes as long as the conditions are met for an export.
Please see the guidance below:
3. Conditions and time limits for zero rating
A VATregistered business/sole trader would then be able to claim the VAT incurred in the UK on their VAT return.
This is only possible if the business is VAT registered.If the company isn't VAT registered and sends goods abroad then there is no mechanism to recover this VAT.
As regards the duty chargeable please contact our International Trade Team as below:
Imports and exports: general enquiries
Thank you.