What is this notice about?

This notice tells you about Returned Goods Relief (RGR), and explains how you can re-import goods to the EU in the same state they were in on previous export from:

  • the EU, and obtain total or partial relief from Customs Duty
  • the EU, and obtain total or partial relief from VAT or CAP charges

The conditions for relief are different for each type of duty or tax, and if you claim relief from more than one, you must meet the conditions for each.

The glossary at section 9 explains the meaning of some of the words, phrases and abbreviations used.

Bear in mind that a claim to RGR does not override any import prohibition, restriction or licensing requirements which may be in force for the goods you intend to re-import. You can find full information about the goods concerned in the Revenue and Customs Tariff, volume 1, part 3 or from the Helpline on Telephone: 0300 200 3700.

This notice concentrates on the arrangements for re-importing commercial goods. Please contact the HMRC helpline on telephone: 0300 200 3700 for any queries regarding bringing your belongings and private motor vehicle to the UK from outside the EC and, re-importation of personal belongings, including private motor vehicles.

If you are temporarily exporting goods for process or repair and return, please read Notice 235 Outward processing relief (OPR). You cannot claim RGR on such goods when re-imported in the processed or repaired state. If no process or repair takes place, the goods in an unaltered state may be returned using RGR.

Download the notice here

For further information please contact Stephanie Warrington on 01254 356473 or [email protected]