Guidance

Returning goods to the UK

Find out how to return goods requiring import and export declarations after importing them to another country, or if they're rejected for import at another country’s border.

From:
HM Revenue & Customs and Department for Environment, Food & Rural Affairs
Published
29 January 2021
Last updated
3 November 2022 — See all updates

These processes do not apply to movements of goods between Great Britain (England, Scotland and Wales) and Northern Ireland in either direction. HMRC will provide guidance on these movements at a later date.

To return goods to the UK, there are differing requirements depending on if the goods:

  • were in free circulation in the UK before you exported them
  • were in free circulation in the EU before being returned
  • were rejected at the border of the country you’re exporting to
  • are subject to additional requirements before you can import them back into the UK

In all instances, to return goods to the UK, you must complete the following steps:

  1. Contact your regulator (if required).
  2. If you’re eligible, claim Returned Goods Relief to avoid being charged import duty.
  3. Check if you need to complete an entry summary declaration (also known as a safety and security declaration).
  4. Complete a full import declaration unless you’re:

If your goods are rejected at the other country’s border

If the goods you export from the UK are rejected for import into another country, you can return them to the UK in most instances.

Your goods may be rejected if:

  • they’re missing essential markings or information
  • there’s an issue with the import declaration
  • the quality of the goods may cause risk to others

Where goods are denied release onto the market, you may be able to rectify the issues locally. For example, you could arrange relabelling using temporary storage. You can apply to operate a temporary storage facility. You should ask the relevant customs or market surveillance authority operating at the frontier (in the country of entry) for advice.

If you cannot resolve the issues locally, or you do not want to use temporary storage, you must have the appropriate documentation and complete a full import declaration to return the goods.

If the goods you’re exporting from Great Britain (England, Scotland and Wales) are deemed a risk to public health, the border’s sanitary and phytosanitary authority will decide what happens to them — this often results in them being destroyed.

Find out what you need to do before exporting goods from the UK.

If you’re returning goods after import to another country

A full import declaration must be completed for all goods. For controlled goods, you must have the appropriate documentation.

Some commodities are subject to additional regulatory requirements. This means you need to make a full import declaration when the goods return. You must meet additional requirements for goods:

  • covered by international conventions and commitments, such as:
    • endangered species of wild fauna and flora — requiring Convention on International Trade in Endangered Species (CITES) checks
    • fluorinated greenhouse gas and ozone-depleting substances — requiring you to follow specific regulations
    • rough diamonds — requiring the Kimberley Process
    • non-perishables — requiring temporary admission (ATA Carnets)
  • subject to sanitary and phytosanitary controls, such as:
    • animal, fishery and plant products
    • high risk food and feed (not of animal origin)
    • live animals and plants
  • with specific customs requirements
  • including strategic exports, such as:
    • bottled water
    • chemicals
    • plant protection products (pesticides)
    • drug precursor chemicals
    • firearms
    • waste
    • timber
    • medicines
    • substances of human origin

When you should contact your regulator

You’ll need to contact your regulator if your goods are:

If you claim Returned Goods Relief

When claiming Returned Goods Relief in your import declaration, you must:

  • use the Returned Goods Relief procedure code
  • give details of your export declaration or provide alternative evidence that the goods were previously in the UK

Find out about the alterative evidence that can be used and who can claim Returned Goods Relief.

Published 29 January 2021
Last updated 3 November 2022 + show all updates

  1. The steps to to return goods to the UK have been updated.

  2. Bullet under 'When you should contact your regulator' renamed to 'ungulates and captive-bred birds' to remove reference to Balai directive which does not apply to exports.

  3. The last date you can use delayed import declarations for non-controlled goods re-entering Great Britain after being in free circulation in the EU immediately prior to import has changed from 30 June 2021 to 31 December 2021. The date that hauliers moving goods from the EU to Great Britain must meet certain customs requirements until has also changed, from 1 July 2021 to 1 January 2022.

  4. First published.

Contents

Part of Import goods into the UK: step by step

  1. Step 1 Check if you need to follow this process

    Follow these steps if you're moving goods permanently to:

    • England, Wales or Scotland (Great Britain) from a country outside the UK
    • Northern Ireland from a country outside the UK and the EU

    What you need to do is different if you are:

  2. Step 2 Get your business ready to import

    You need an EORI number that starts with GB to import goods into England, Wales or Scotland. You'll need a new one if you have an EORI that does not start with GB.

    If you move goods to or from Northern Ireland you may need one that starts with XI.

    1. Get an EORI number

    There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.

    1. Find out about using simplified declaration procedures
    2. Check if Authorised Economic Operator status is right for you

  3. and Check the business sending you the goods can export to the UK

    The business sending you the goods may need:

    • to make an export declaration in their country
    • licences or certificates to send goods to the UK

    Check whoever is sending the goods is able to export them from their country.

  4. Step 3 Decide who will make customs declarations and transport the goods

    You can hire someone to deal with customs and transport the goods for you, or you can do it yourself.

    Most businesses that import goods use a transporter or customs agent.

    1. Find out how to hire someone to deal with customs for you

  5. Step 4 Find out the commodity code for your goods

    You’ll need to include the commodity code on your import declaration. This will determine the rate of duty you need to pay and if you need an import licence.

    Your customs agent or transporter might be able to help you with this.

    1. Find the right commodity code for your goods

  6. and Work out the value of your goods

    When you make your import declaration, you’ll need to include the value of your goods - this helps work out how much duty and VAT you’ll need to pay.

    1. Work out the value of your goods for customs

  7. Step 5 Find out if you can reduce your Customs Duty

    You may be able to pay less or no Customs Duty if the UK has a trade agreement with the country you're importing from.

    1. Find out if you can pay a lower rate of Customs Duty because of a trade agreement

    You may also be able to reduce the amount of duty you pay based on what the goods are and what you plan to do with them.

    1. Check other ways you can pay a lower rate of Customs Duty

  8. and Find out if you can delay your Customs Duty

    You may be able to delay sending information about goods or paying Customs Duty.

    1. Check if you can delay your Customs Duty

  9. Step 6 Check if you need a licence or certificate for your goods

    There are special rules and you may need to get licences or certificates if you are importing any of the following:

  10. Step 7 Check the labelling, marking and marketing rules

    1. Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods

  11. Step 8 Get your goods through customs

    If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.

    1. Make an import declaration yourself and get your goods cleared by UK customs

  12. Step 9 Claim a VAT refund

    If you're VAT registered, you can claim back any VAT you paid on the goods you've imported. You’ll need your Import VAT Certificate (C79).

    1. Find out how to claim a VAT refund

  13. Step 10 If you paid the wrong amount of duty or rejected the goods

    If you paid too much Customs Duty or import VAT or rejected the goods, you can claim a refund or ask for a payment to be waived.

    1. Find out how to claim a refund or make a claim for rejected imports

    If you paid too little Customs Duty or import VAT, report it to HMRC.

    1. Find out how to tell HMRC you’ve underpaid and pay the difference

  14. Step 11 Keep invoices and records

    You must keep records of commercial invoices and any customs paperwork, including your Import VAT Certificate (C79).

    If you imported controlled goods, for example firearms, keep any paperwork that shows who owns them.

Also part of