Returned Goods Relief White Paper

Under the EU-UK Trade and Cooperation Agreement, goods that are shipped from the EU to the UK, stored in the UK, then re-exported back into the EU are not eligible for preferential treatment, as they do not have UK origin. For businesses operating cross-channel supply chains, this is a critical distinction that can have a significant impact on duty costs if not properly understood and managed. Many organisations are still unaware of the exposure this creates, or are paying customs duties they could legitimately avoid.

However, under the Returned Goods Relief (RGR) procedure, the European Union allows goods that were previously in free circulation in the EU to be re-imported into the EU without payment of customs duty and value-added tax (VAT). For businesses that regularly move goods between the EU and the UK, RGR represents a valuable opportunity to recover costs and simplify their customs position, provided the correct conditions are met and the procedure is properly administered.

Getting RGR right requires a clear understanding of the eligibility criteria, the documentation involved, and the legal obligations that come with it. With the right knowledge and the right systems in place, implementation is entirely achievable and the financial return can be immediate.

This whitepaper explains the conditions and legal obligations of obtaining RGR and outlines the benefits to your business. Discover how this procedure works and how you can implement it to achieve an immediate return.