Returning Goods in the original state, which have not been subject to any repair or process

Returned goods relief can be used to re-import, usually free from any import duty or VAT.

In order to claim this relief, the re-import will need to occur within 3 years of the original export.

We will require a copy of the original GB export entry in order to claim this relief.

Full guidance and conditions are available here https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu#who-can-claim-the-relief

Returning Goods in the original state, which have been repaired or processed overseas

Goods subject to overseas processing or repair are usually eligible to be re-imported to the UK at reduced rates of import tax.

Ideally we need to know the goods are going out for export or repair at the time the goods leave the UK, as we can then apply for outward processing by declaration as we process the export clearance. However if this happens unexpectedly, we can usually apply for an amendment to this export and retrospective approval.

At the time of re-import, we will need details of the original export entry and value from the UK. We also need details of any processing or repair costs paid whilst the goods were overseas. We then deduct the original export value of the goods when calculating the re-import taxes for reduced duty and VAT.

Looking to do this on a regular basis (more than 3 times a year?) – speak to our consulting team about obtaining Full Outward Processing Authorisation