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All of the information shown below has been taken from the Public Notice: 236 Importing returned goods free of duty and tax. ukimports

If the goods you are importing into the UK or EC, then you may qualify for relief from Customs Duty and / or VAT. Please take a few moments to read the information below, and see if you are eligible.

Should you have any questions, then please contact us. ukimports

 What are the conditions for relief from customs duty?

We outline the conditions for customs duty RGR in the checklist, below.

In addition, you must comply with the following requirements if you claim customs duty RGR on reimported goods that were previously held under Inward Processing Relief (IPR) or end-use relief.

IPR goods

You can claim RGR on the reimportation of non-free circulation goods (or goods incorporating non-free circulation components) which were previously relieved from customs duty under IPR arrangements, as long as you:

• pay the amount of duty originally relieved under IPR;
• meet all other relevant RGR conditions in the checklist at section 5; and
• declare the goods to Customs Procedure Code (CPC) 40 00 58.

Where goods have been imported more than once under IPR, the sum you must pay for RGR purposes is the amount which would have been due had the goods been diverted to free circulation after completion of the last IPR transaction. You must include details of the amount previously relieved under IPR on Form C1314 which is to accompany the import declaration Form C88.

End-use goods

You can claim RGR on reimported goods which were previously imported under end-use relief, as long as you meet all the relevant conditions in the checklist below.
If you reimport the goods to end-use again, you can claim relief from paying a reduced rate of duty under end-use by using RGR. To claim both end-use relief and RGR, declare the goods to the appropriate end-use CPC (for example, 94 00 38) and include the statement ‘Relief claimed under Council Regulation 2913/92, Articles 185-187’ in Box 44 of Form C88.
If you do not reimport the goods to end-use again, you can use RGR to reduce the amount of duty due on reimport by an amount equal to any duty paid under end-use at the time of previous importation. If the amount of duty paid on the previous importation is more than the full amount due on reimport, we require no further payment BUT we cannot give any refund. You must declare the goods to CPC 40 00 58 for RGR purposes and complete Form C1314.

You can find further information about IPR and end-use in Notices 221 Inward Processing Relief and 770 Imported goods: end-use relief.

RGR is not limited to goods moving solely between the UK and third countries. You can also claim customs duty and CAP RGR on “triangulation” goods. ukimports

Please contact our Imports Team by emailing: enquiries@ukimportservices.com or by calling (T) +44 (0)845 309 6360. Thanks. ukimports

Remember : Shipping and Customs clearance doesn’t have to be expensive, but choosing the wrong agent could be!™ ukimports

Other related pages

• How to calculate Import Duty and VAT
• Import Duty and VAT Calculator
• Freight Glossary
• Contact us