Goods re-imported into the European Union (Returned Goods Relief)
Re-importation of packaging
If you export packaging filled or empty that you intend to re-import empty or filled you should complete an oral declaration for each consignment. This is normally a paper form presented to customs at the time of importation.
You can apply for an authorisation to re-import your items without having to present the oral declaration form with each consignment. This type of authorisation may suit you if you frequently export and re-import packaging.
You will find detailed information about this relief in import and re-export of packaging.
If you require further information, contact the Authorisations and Reliefs Unit. You will find a full list of prohibited and restricted goods in Information on prohibitions and restrictions.