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

  1. Overview
  2. General rules for duty relief on returned goods
  3. Rules for duty relief on re-imported agricultural goods
  4. Procedure at re-importation of exported goods
  5. Proof that the goods re-imported were exported from the European Union (EU)
  6. Re-importation of packaging

Overview

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.

Note

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

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