Returned Goods Relief (RGR)

RGR is available to declarants that can provide documentary evidence that the goods: 

• were originally Union goods that were exported from the customs territory of the Union and returned to Union territory within a period of three years. This period may be extended under special circumstances. 

• are returned in the same state in which they were exported. They cannot have been processed abroad, however the following treatments are allowed: 

  • Treatment necessary for repair or to keep the goods in good condition. 

  • Handling or treatment which only altered the appearance of the goods.  

  • Other treatments done to the goods that were later found to be unsuitable for the intended use of the goods.  

If the value of your goods at exportation is increased by the treatment while abroad, you will be liable for duty at re-importation based on outward processing rules. However, if you can provide proof that the treatment was both unforeseen and necessary for the goods to be used as intended at export, full relief will be allowed even if the value of the goods has increased.  

VAT relief only applies if the goods are re-imported into the EU by the same economic entity that originally exported the goods out of the EU. 

Goods that are subject to Sanitary and Phyto-Sanitary (SPS) requirements will be treated as an import from a third country upon return to the Union and will be subject to full import formalities, including risk analysis, examination, and presentation of licenses. 

Documentation must be attached to the outside of the parcel and marked “Customs Documents”. Acceptable documents are: 

• An original or a certified photocopy of the export declaration. Copies of the export declaration must be authenticated by the competent authorities in the exporting EU Member State. 

• The returned goods information sheet (form INF3) issued by the competent authorities in the exporting EU Member State and stamped by customs. This form may be completed by the competent authorities in the Member State when the exporter is aware at the time of export that the goods may be re-imported into the EU.  

• Proof that the goods have not been altered, e.g., by way of your inventory system or other means of tracking the import/storage/re-export from the UK of those goods, must also be provided.  

For re-imports to the Republic of Ireland, Irish Revenue has confirmed that the audit trail housed in the CAS Special Procedures module satisfies their requirements to qualify for Returned Goods Relief, as CAS retains a certified copy of the export declaration. Therefore, no INF3 form is required. It is possible that the CAS Special Procedures module will also satisfy RGR requirements for other EU Member States, however in practice it has only been confirmed by the Republic of Ireland. 

To avoid paying VAT on imported goods, it is crucial to ensure that you meet all requirements for Returned Goods Relief and provide accurate documentation proving the origin of the goods. This can significantly streamline the process and potentially exempt you from VAT on the re-imported goods.

CAS links your original export declaration with your import declaration, maintaining an audit trail of the movement of goods from the EU to the UK and back to the EU, complete with detailed flows, documentation, and time stamps. A certified export declaration and proof of exit are also housed in CAS and linked to the declarations, supplying the proof needed to qualify for RGR. As products are linked to the import and export MRNs in CAS, they can be traced by batch, providing an audit trail. 

 CAS is connected to the relevant customs system in the respective country for declarations filing.  

1. Export declarations are uploaded and processed in CAS for shipments from EU plants to GB 

2. CAS immediately produces the import declarations in the UK using the preferential treatment for those goods that are supported by proof of preferential origin 

3. INF3 documents are requested from the customs offices of export 

4. The obtained INF3 documents can be uploaded as PDFs in CAS 

5. The INF3 reference number is manually added to the export declarations 

6. For each shipment from GB to the EU, export declarations are processed in CAS 

7. CAS automatically retrieves the export declaration references and INF3 references and produces the import declarations with RGR procedure in the EU