Goods re-imported into the European Union (EU)

Overview

You can re-import goods into the European Union (EU) without payment of Customs Duty and Value-Added Tax (VAT). These goods:

  • must have been originally exported from the EU
  • can include parts or accessories belonging to other products previously exported.

This is called Returned Goods Relief.

Note

The relief from VAT is only allowed if the person that re-imports the goods is the same person who originally exported them.

Next: General rules for duty relief on returned goods