Goods re-imported into the European Union (Returned Goods Relief)
Proof that the goods re-imported were exported from the European Union (EU)
The following documents are generally accepted as proof that your goods were exported:
Goods originally exported from Ireland
The MRN and copy of the export declaration.
Goods originally exported from another Member State
A copy of the export declaration authenticated by the competent customs office of export.
Returned goods information sheet (Form INF 3)
The returned goods information sheet (Form INF 3) is:
- used when the exporter is aware at the time of export that the goods may be re-imported into another European Union (EU) Member State
- completed by the competent authorities in the exporting Member State.
The original and one copy of the form will be returned to the exporter for presentation at the time of re-importation.
Where this form is used for agricultural goods on which export refunds were paid the following rules apply:
- The form must be certified by the competent authorities in the exporting Member State.
- One of the following endorsements must be used:
- 'No refunds or other amounts granted on exportation'
- 'Refunds and other amounts granted on exportation repaid for…..(quantity)'
- 'Entitlement to payment of refunds or other amounts on exportation cancelled for (quantity)'.
You can get returned goods information sheets (Form INF 3) from your Revenue Office.
Where your goods were exported under an ATA carnet, this can be used as proof of export. In such cases, returned goods relief can be allowed even where the ATA carnet has expired. The goods must be re-imported within a period of three years from the date of exportation.
Other proof may be submitted if it is available. Revenue may ask for additional proof if required to help identify the re-imported goods.
Next: Re-importation of packaging