The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of how businesses can re-import goods into the EU without the requirement to pay customs duty and import VAT. This note can be used in conjunction with the RGR - checklist.
RGR may be useful in the following situation:
A business manufactures bicycles in the UK and exports them to a customer located in the Ukraine. However, due to an outbreak of war, Ukraine is not allowing imports from other countries at present. The bikes get returned to business, but under RGR it does not have to pay customs duty or import VAT when they arrive back in the UK, as these goods are community produced goods and it is not the business’ fault that they are being returned.
Please see Example 1
The following conditions must be satisfied before an importer can use RGR:
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