Goods re-imported into the European Union (Returned Goods Relief)

Procedure at re-importation of exported goods

You will need proof that the re-imported goods are those which were exported. In the case of agricultural goods on which export refunds were paid, you will have to provide proof that the goods were rejected. The goods must have been rejected for one of the reasons described under the rules for agricultural goods.

This proof must be attached to the outside of the parcel and marked ‘Customs Documents’.

If you re-import your goods by post, the declaration (CN22 or CN23) on the parcel should state ‘Returned Goods: exemption from import charges claimed’.

If you re-import your goods other than by post, for example, by courier, you should:

  • complete an electronic customs declaration by using Revenue's new Automated Import System (AIS)
  • enter one of the following codes in D/E 1/11 of the declaration:
    • Returned goods - relief from Customs Duty only: F01
    • Returned goods – agricultural goods that benefited from export refunds: F02
    • Returned goods – goods treated, repaired or restored abroad: F03
    • Returned goods - Relief from Customs Duty and VAT (goods re-imported by the same person who exported them): F05.
  • enter the relevant procedure code in D/E 1/10 of the declaration
  • enter the following in D/E 2/3 of the re-import declaration:
    • Code 1Q27 and the number of your original export declaration
    • or
    • Code 1Q99 and the number of the INF3.

Next: Proof that the goods re-imported were exported from the European Union (EU)