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RETURNED GOOD RELIEF

Returned Goods Relief or RGR allows businesses to pay less import duty and VAT when re-importing goods to a customs territory, like the EU or the UK. Businesses can claim a relief to pay less Customs Duty and VAT if you re-import goods into a country that have previously been exported.

CONDITIONS FOR RELIEF

The goods must be re-imported in an unaltered state, apart from any work that may have been carried out to maintain the goods in working order, and the goods cannot have been upgraded to increase their value. All ancillary materials such as rope, wood, plastic used for the stowage and protection of the goods in question are also eligible for relief under RGR.

The goods must also:

  • Have been in free circulation in the customs territory when they were exported (unless they were originally declared to inward processing or end-use), and

  • Not have been exported to be repaired or processed; and

  • Be re-imported within 3 years of their export.

TOP TIP: GET A WAIVER FOR THE THREE YEAR RULE

The requirement that the goods under Returned Goods Relief or RGR must be returned within 3 years can be waived in “exceptional circumstances”. If asked by customs authorities, an importing or exporting business must be able to produce evidence to support the claim to special circumstances, for example a signed copy of the contract of hire, lease or loan, and possibly also evidence of payment by the customer. For details please see our dedicated expert blog entry on RGR.

MORE INFORMATION: EXPERT BLOG ENTRY 

Save money and explore all your compliance and money saving options with our dedicated expert blog, written by customs and global trade specialists with you in mind. Check our this fantastic library of articles written by experienced important export customs, trade agreements and export control advisors: https://www.customsmanager.org/customs-global-trade-blog 

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