Importing returned goods free of duty and tax
This notice replaces Notice 236 (January 2018)
1 About the notice, the law and your rights
1.1 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 or restriction which may be in force for the goods you intend to reimport. You can find full information about the goods concerned in the Revenue and Customs Tariff, volume 1, part 3 or from the Helpline on 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're temporarily exporting goods for process or repair and return, read Notice 3001: customs special procedures for the Union Customs Code. You