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

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
  • and 
  • can include parts or accessories belonging to other products previously exported.

This is called Returned Goods Relief (RGR).

Note

The relief from VAT is only allowed if the person that re-imports the goods is the same person who originally exported them.

Information for individuals claiming RGR after a trip outside the EU is available at Return of personal items left behind while travelling abroad.

Next: General rules for duty relief on returned goods