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

Rules for duty relief on re-imported agricultural goods

The following additional rules apply to agricultural goods that have benefited from export refunds:

• The export refunds must be repaid.
• and
• You must re-import the goods within 12 months of the date of exportation. Revenue may allow you to exceed this period in exceptional circumstances.

The goods must have been re-imported for one of the following reasons:

• They could not be entered for home use in the country to which they were exported because of the laws in that country.
• They were faulty or did not comply with the contract of sale relating to them.
• They could not be used for the purpose intended for reasons not caused by the exporter as follows:
  • The goods were returned to the European Union (EU) following damage. This damage must have been done before delivery to the goods or to the means of transport on which they were carried.
  • The goods were exported for consumption or sale at a trade fair or similar event and were not consumed or sold.
  • The goods could not be delivered because of:
    • the buyer’s physical or legal incapacity to honour the contract under which the goods were exported
    • or
    • natural, political or social disturbances, or which reached the buyer after the contractual delivery date.
  • The goods are fruit and vegetables covered by the common market organisation for those products. In this case the goods must have been exported for sale, but not sold.

Next: Procedure at re-importation of exported goods