Goods re-imported into the European Union (EU)
You can re-import goods into the European Union (EU) without payment of Customs Duty and Value-Added Tax (VAT). These goods:
- must have been originally exported from the EU
- can include parts or accessories belonging to other products previously exported.
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.
Next: General rules for duty relief on returned goods