Temporary export and re-import of goods
Overview
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 Value-Added Tax (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