Returned Goods Relief
Date published:
Save money on import duty and VAT by using this customs relief process
If you’re re-importing goods into the UK that were previously exported/transported from the UK, you might be eligible for duty/VAT relief under certain conditions. This article aims to inform you on those conditions.
There are only certain situations in which this will be possible, which are outlined below. You can claim relief for goods that were:
- exported from the UK (with certain restrictions on goods exported from Northern Ireland)
- moved from NI to GB and returned to NI
- exported from the EU to GB and moved into Northern Ireland
- exported from NI to any country outside the EU, and returned to NI
As well as these above conditions:
- the goods must have been in free circulation in GB or NI when they were exported. That means, they were in the free flow of goods within the UK Customs zone.
- they must mot have been exported to be repaired or processed. If they were, but the work wasn’t carried out, relief may still be available. If the work was carried out, you might still be eligible for VAT/Duty relief under Outward Processing Relief. You can find an article on what exactly that is here.
- they must be re-imported within 3 years of their export. This is the time limit for Returned Goods Relief.
If you meet any two of these requirements and would like to know more information on Returned Goods Relief, you can find the application process and more information on the gov.uk website here.