Goods re-imported into the European Union (EU)
You can re-import goods into the European Union (EU) with relief from the payment of Customs Duty and Value-Added Tax (VAT). These goods must have been originally exported from the EU. This is called Returned Goods Relief. The relief from VAT is only allowed if the person that re-imports the goods is the same person who originally exported them. These goods can include parts or accessories belonging to other products previously exported.
Next: General rules for duty relief on returned goods