Implications of importing vehicles from Great Britain and Northern Ireland

Returned Goods Relief

Vehicles originally exported from the European Union (EU) to the United Kingdom (UK), which meet certain criteria may be eligible for Returned Goods Relief under the EU customs rules (the Union Customs Code).  Details of the qualifying criteria are available at Returned Goods Relief and movement of vehicles.  

A claim for Returned Goods Relief must be made on the import declaration.  The onus is on the claimant to prove that the vehicle qualifies for the relief.  Returned goods relief provides relief from customs duties. It does not provide relief from the import Value-Added Tax (VAT) charge unless the vehicle is reimported by the same economic entity as originally exported it from the EU. 

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