Buying goods online for personal use

Refund of Customs Duty and Value-Added Tax (VAT)

In certain circumstances, it may be possible to receive a refund of Customs duties paid. This includes situations where:

• goods you purchased have been returned to the seller
• or
• incorrect information was entered on the import declaration such as an  incorrect Customs value or VAT rate.

If you believe you are entitled to a refund because of an error in the original import declaration, you should contact the courier or postal operator. You must provide them with the necessary supporting documentation such as order confirmation or invoice, to enable them to correct the declaration. 

Note

You cannot claim a refund until the Customs charges have been paid.

Claiming a refund of import taxes for goods returned to the seller

You should first contact the seller to confirm your refund and the steps they require you to take. This includes how the goods should be returned. The seller may have a particular service that they use to return goods.

If you paid import taxes to the seller at the point of sale, you should seek a refund from the seller. Once the goods are returned, the seller will arrange a refund of the duties and taxes that you paid to them.

If you paid import taxes to a courier or postal operator, you should seek a refund of the import taxes from them. They will require proof that the goods have been exported out of the European Union (EU).

Refunds for returned goods can only be processed within 90 days from the date the goods were imported into the EU.

The process and proof for goods exported back to the seller

A Customs export declaration must be completed for the returns if your consignment originally had an intrinsic value of €150 or more. This applies even if only one item from the consignment is being returned. 

In some instances, the seller may complete the Customs export declaration for the returns on your behalf. If not, you will need to arrange for a courier or postal operator to complete the export declaration on your behalf. 

The export declaration will be assigned a Master Reference Number (MRN) at time of export of the goods. This reference is allocated by Customs to every Customs declaration. You should request the MRN from the courier or postal operator who completed the export declaration on your behalf. You should then provide this as proof to the seller to confirm completion of the export declaration. 

If the consignment originally imported qualified for Low Value Consignment Relief, an export declaration is not required for returns. However, you will need to have proof of export. A copy of the postal receipt or confirmation from the courier of the export are accepted as proof. You must keep this, as the seller may require it before they issue you with the refund.

Further information

If you require further information, please contact the E-Commerce Unit.