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Goods re-imported into the European Union (EU)

  1. Overview
  2. General rules for duty relief on returned goods
  3. Rules for duty relief on reimported agricultural goods
  4. Procedure at re-importation of exported goods
  5. Proof that the goods re-imported were exported from the European Union (EU)

Overview

You can re-import goods that were originally exported from the European Union (EU) and qualify for relief from the payment of Customs Duty and Value-Added Tax (VAT). This is called Returned Goods Relief. The relief from VAT is only allowed if the person that re-imports the goods is the same person who originally exported them. These goods can include parts or accessories belonging to other products previously exported.

Next: General rules for duty relief on returned goods

Published: 27 May 2017 Print this page

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