Again and again, passengers like to shop in the duty-free shops at airports. If it is an international flight, it may be cheaper under certain circumstances. But if the flight is canceled and you can't leave the country at all, you have to return the goods. There are tax reasons behind this.
Normally, it rarely happens that passengers are asked to return their duty-free goods to the shop in exchange for a refund of the purchase price. Due to numerous flight cancellations, this phenomenon is increasing. While there are no problems within the Schengen area, since the retailer has to pay the local taxes, non-Schengen flights are checked more closely and there is a high probability that duty-free cigarettes, for example, will have to be returned.
The so-called Brexit also has the side effect that the United Kingdom is considered a so-called third country. In practice, this means that "true duty-free" can take place. This is also possible from the UK – to most countries. In Bristol, many flights have recently had to be canceled and it was particularly important to the police and tax authorities that the duty-free goods – in return for a refund of the purchase price – are put back on the shop shelves.
“Returning duty-free items is the normal procedure for a canceled flight. Customers can purchase duty-free products (and receive the duty-free discounts) but this discount only applies to customers departing from the UK. When flights are cancelled, the customer does not leave the UK so customs require that all duty free purchases must be returned and fully refunded. This is a requirement of HM Customs,” said a Bristol Airport spokesman.
However, this only applies to goods that are still available. For example, if you have used all your perfume, drunk alcohol or smoked duty-free cigarettes, then there is nothing left to give back. How the authorities then react is at the discretion of the officials. There is no law that would prohibit, for example, immediately consuming a bottle of liquor bought in duty-free. In practice, the empty bottle should then be sufficient as "proof"...