Temporary export and re-import of goods


If you temporarily export goods outside of the European Union (EU), you or your agent must complete a declaration to customs. Depending on the type of goods you export, you must declare them by:

  • electronic customs declaration
  • ATA Carnet
  • or
  • oral customs declaration.

When you re-import your goods, you can do so without payment of Customs Duty and VAT (Returned Goods Relief).

  • Your goods must be re-imported within three years of the date of export.
  • You must have documentary proof of export. You will find information about the type of documentary proof you will need for each type of entry in this section.
  • Your goods must be in the same state as when exported. They cannot have been processed or treated abroad.

You will find further information in Goods re-imported into the European Union (Returned Goods Relief).

Next: Temporary export and re-import of goods - electronic customs declaration