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.

The sender of the goods should:

  1. Attach the proof mentioned above to the outside of the parcel and mark it ‘Customs documents’.
  2. Provide information about the goods to the postal service or courier that is handling the parcel. The information about the goods should include:
    • an accurate description
    • a commodity code
    • the value.
  3. Mark the parcel ‘Returned goods: exemption from import charges claimed’.

The courier or postal service handling the package can use this information to complete an electronic customs declaration by using Revenue's Automated Import System (AIS).

On this Customs declaration, they should:

  1. Declare the goods as returned goods.
  2. Enter one of the following codes in D/E 1/11:
    • 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.
    • or
    • Returned goods - relief from Customs Duty and VAT (goods re-imported by the same person who exported them): F05.
  3. Enter the relevant procedure code in D/E 1/10.
  4. 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 or 'Other' in cases where goods were exported pre-Brexit and shipping or transport documents are used as no export declaration available.

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