Guidance

EU business: EU Returned Goods Relief

Find out how to claim Returned Goods Relief if you’re re-importing goods into the EU.

Returned Goods Relief allows you to re-import goods into the EU without paying Customs Duty and VAT.

This guidance sets out how EU businesses can claim Returned Goods Relief. UK businesses wanting to claim the relief should follow guidance on paying less import duty and VAT

You can get this relief if you are re-importing goods into the EU that have previously been exported to the UK.

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
  • not have been upgraded to increase their value
  • be re-imported within 3 years of the date of export

Additional rules apply to agricultural goods that have benefited from export refunds.

Learn more about:

Returned Goods Relief guidance by country

It is your responsibility to make sure you are complying with the right conditions. If in doubt, seek professional advice.

Read the guidance on how to claim relief and what conditions you need to meet in each member state:

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Published 19 May 2021