Temporary export and re-import of goods
If you temporarily export goods outside of the European Union (EU), you or your agent must complete a declaration to customs. Depending on the type of goods you export you must declare them by:
- electronic customs declaration
- ATA Carnet
- oral customs declaration.
When you re-import your goods, you can do so without payment of customs duty and VAT (Returned Goods Relief).
- Your goods must be re-imported within 3 years of the date of export.
- You must have documentary proof of export. You will find information about the type of documentary proof you will need for each type of entry in this section.
- Your goods must be in the same state as when exported. They cannot have been processed or treated abroad.
You will find further information in Goods re-imported into the European Union (Returned Goods Relief).
Next: Temporary export and re-import of goods - electronic customs declaration