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.



This notice cancels and replaces Notice 236 (January 2018).

Published 29 April 2014
Last updated 24 December 2018 + show all updates
  1. Telephone number paragraph 2.1 for the National Import Reliefs Unit has changed.
  2. Guidance has been updated on what to do if you do not agree with a HMRC decision.
  3. Section 4.7 has been added about pleasure craft.
  4. The waiver of the time limit for claiming Returned Goods Relief (RGR) under section 2.5 and the address for any comments or suggestions about this notice has been updated.
  5. The contact details in paragraph 2.1 for the National Imports Relief Unit have been changed.
  6. Change to contact details in section 1.1 and to regulations in sections 1.2 and 4.6.
  7. First published.