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

  1. Overview
  2. General rules for duty relief on returned goods
  3. Rules for duty relief on re-imported agricultural goods
  4. Procedure at re-importation of exported goods
  5. Proof that the goods re-imported were exported from the European Union (EU)
  6. Re-importation of packaging

Re-importation of packaging

If you export packaging filled or empty that you intend to re-import empty or filled, you should complete an oral declaration for each consignment. This is normally a paper form presented to Customs at the time of importation.

You can apply for an authorisation to re-import your items without having to present the oral declaration form with each consignment. This type of authorisation may suit you if you frequently export and re-import packaging.

You will find detailed information about this relief in import and re-export of packaging.

Further information

If you require further information, please contact the Authorisations and Reliefs Unit. You will find a full list of prohibited and restricted goods in Information on prohibitions and restrictions.

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