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Goods re-imported into the European Union (Returned Goods Relief)

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
and
can include parts or accessories belonging to other products previously exported.

This is called Returned Goods Relief (RGR).

Note

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

Information for individuals claiming RGR after a trip outside the EU is available at Return of personal items left behind while travelling abroad.

Further guidance
- Permanent Relief from payment of Import charges
- Options for moving goods from the EU to Ireland through the UKThis document provides information about the options for moving goods from the European Union to Ireland through the United Kingdom
- Returned goods relief and movement of vehiclesReturned goods relief and movement of vehicles
- Temporary import and export of horsesTemporary import and export of horses