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HMRC internal manual

CAP imports

Control procedures on miscellaneous CAP importations: Returned Goods Relief (RGR)

CAP goods re-imported into the EU may be relieved of duty and the requirement to produce a CAP import licence.

The goods may only be returned for certain specified reasons (see the Tariff for details).

If these conditions are not met the goods must be treated as non-EU goods.

Any goods for which RGR is applied must:

  • be accompanied by a C1314
  • be returned within 12 months of export, and
  • have had any export refund repaid to the paying agency (this will be certified on the C1314).