Commentary

V17.128 Goods returning to the UK

Part V17 Customs duties

V17.128 Goods returning to the UK

V17.128 Goods returning to the UK

Review V17.104 on the Northern Ireland Protocol in relation to the goods leaving and entering Northern Ireland.

Goods which have been exported from the UK and are returned and released for free circulation within a period of three years (temporarily extended to four years for certain goods in the EU at 31 December 2020 and returned to the UK by 31 December 2021) may, on request, be granted relief from import duties, provided that they are re-imported in the state in which they were exported. This rule will normally mean that goods exported under outward

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial