Business tax – form

Import and export: abbreviated declaration for returned goods relief (C1309)

Use form C1309 to declare returned goods relief on postal importations.

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Use form C1309 to declare returned goods relief on postal importations. Full details are available via HM Revenue and Customs notice 236.

Notice 236: Returned Goods Relief
This notice explains how to re-import goods to the EU and obtain total or partial relief from Customs Duty, VAT and CAP charges.

Import and export: returned goods. Claim for relief from duty, CAP charges and VAT
Use form C1314 to claim relief from customs duty, CAP charges, excise duty or VAT on goods returning to the UK.