Returned goods relief lets you bring goods back into the UK without paying customs duty, and often without import VAT, if they were exported from the UK, come back in the same state and are reimported within three years of export. Goods that were sent abroad to be repaired or processed and come back repaired do not qualify, and the VAT part of the relief only works if the person reimporting is the person who exported.

Where does returned goods relief come from?

Returned goods relief (RGR) is one of the duty reliefs given effect by the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, SI 2020/1431. Those regulations work by reference to a published document, United Kingdom Customs Tariff: Reliefs from Import Duty, and RGR is section 37 of that document. Section 37 sets out the eligible goods, who can claim, the conditions and the circumstances in which the time limit can be waived. HMRC’s practical guidance is the page “Pay less import duty and VAT when re importing goods to the UK”.

The relief exists because duty is a charge on goods entering the UK economy. Goods that were already in free circulation here, left, and come back unchanged have not added anything new, so charging duty again would be a double charge.

Which goods qualify?

The starting rule is that the goods must have been in free circulation in Great Britain or Northern Ireland when they were exported (the Reliefs document calls these “domestic goods”). HMRC’s guidance and section 37 give examples of goods that commonly qualify:

  • returned personal property, vehicles and sports equipment
  • professional and commercial equipment that has been hired, leased or loaned outside the UK
  • goods temporarily exported under an ATA carnet or a CPD carnet
  • goods declared for outward processing and exported, which come back unprocessed and in the same state
  • pallets, containers and packaging suitable for reuse, but not shrink wrap or packaging that cannot be reused
  • parts of an earlier export, provided they can be clearly identified as belonging to it

There are special versions of the relief for goods that went out after inward processing, where the duty originally suspended must be paid back before relief applies, and for goods originally imported for authorised use, which can come back free of duty if they are put to the same authorised use. Goods that received agricultural refunds on export have shorter time limits and must repay those refunds. Exports from Northern Ireland are subject to extra exclusions.

What does “unaltered” mean in practice?

The goods must come back in the state in which they left. HMRC’s guidance allows work needed to keep them in working order, and section 37 allows treatment needed to repair or restore their appearance to keep them in good condition. What is not allowed is an upgrade that increases their value.

The important exclusion is goods exported in order to be repaired or processed. Section 37 states that goods temporarily exported for process or repair are not eligible for RGR when reimported in the processed or repaired state. That situation belongs to the outward processing procedure, which charges duty on the value of the work done abroad rather than giving full relief. If goods were sent abroad for repair but the repair was never carried out, HMRC’s guidance says relief may still be available.

What is the three year rule and when is it waived?

Goods must be reimported no later than three years after they were exported. Crown servants returning from overseas postings, such as diplomatic staff and the armed forces, have six years.

HMRC will waive the three year limit where it considers that reasonable because of one of these circumstances:

  • specialised goods or equipment on long term hire or loan outside the UK
  • building equipment or machinery used on capital projects outside the UK
  • exhibition goods on long term display or loan, or stored, outside the UK
  • UK manufactured collectors’ or heritage items acquired outside the UK
  • personal property of a UK resident returned for personal or household use
  • professional effects returned for professional use
  • circumstances beyond the control of the person returning the goods

A waiver request goes to HMRC’s National Import Reliefs Unit and must explain which circumstance applies and why a waiver is reasonable. Ask before the goods arrive, not at the border.

Does the relief cover import VAT as well as duty?

It can, but there is an extra condition. HMRC’s guidance states that to claim relief on import VAT the exporter and the importer must be the same person. When you claim the VAT relief you must show the original export declaration naming you as exporter and the reimport declaration naming you as importer. If you cannot produce the export declaration, HMRC will consider alternative evidence.

This catches groups and agents. If one company in a group exported the goods and a sister company imports them back, duty relief may still be available, but import VAT will be due and should be dealt with in the usual way, for example through postponed VAT accounting if the importer is VAT registered.

How do you claim it?

You claim at the time of import. For goods carried in your own baggage, the claim can be made orally or by conduct, which HMRC describes as walking through the green channel, but commercial items such as samples must be declared at the red channel or red point. Freight claims are made on the import declaration using the relevant customs procedure codes. Where the original export was declared on the Customs Declaration Service, the export Movement Reference Number must be quoted in data element 2/1 in the form Z MRN followed by the number.

You must be able to prove the goods met the conditions when they were exported. HMRC may ask for forms C1314 and C&E1158 to support the claim. Where the original export documents are not available, HMRC will consider alternative evidence that clearly confirms the export and the duty status at export, such as:

  • the export invoice, air waybill or bill of lading
  • a commercial certificate of shipment or certificate of posting
  • an import invoice that clearly shows the goods are being returned
  • entries in your stock records

For goods sent back by post, the sender should mark the package and its customs declaration “Returned goods, relief claimed” and give a full description, quantity and value. If you miss the claim at import, HMRC may accept a late claim and repay the charges if the goods were declared correctly.

Duplicate lists for professional kit and samples

For certain accompanied goods taken out of Great Britain and brought back, a duplicate list can replace export and import declarations. It covers professional equipment, goods for exhibition or demonstration, trade samples and some sporting trophies. You present two copies of a list on company stationery with form C&E 1246, which must be endorsed on departure and on return. Licensed and excise goods are excluded, and only some customs points can process duplicate lists.

A worked example

Illustration only. A Bristol engineering company exports 10 testing rigs to a distributor in Canada. The distributor sells six and returns four unused, eighteen months after export. The rigs were made in the UK and were in free circulation when exported. The company is both the exporter on the original declaration and the importer on the return, so it can claim RGR for duty and import VAT on the four rigs, quoting the export Movement Reference Number. Had the distributor upgraded the control software and fitted new sensors before returning them, the change in value would put the claim at risk. Had the rigs gone to Canada to be repaired, RGR would not apply and outward processing would have been the right route.

What records should you keep and what goes wrong?

HMRC’s guidance says to keep National Import Reliefs Unit acknowledgement letters, receipts, bills, invoices and insurance documents for at least four years. Common mistakes are:

  • claiming RGR on goods that come back repaired, when outward processing applied
  • assuming the VAT relief applies when a different group company is the importer
  • failing to give the customs agent clear written instructions, so the relief is not claimed. HMRC’s guidance specifically asks for written instructions where someone else completes the declaration, and the choice of direct or indirect representation affects who carries the risk
  • missing the three year limit without asking for a waiver in advance
  • not keeping the export evidence, which is the core proof of the claim

Goods brought into the UK temporarily by overseas businesses are covered by a different relief, explained on our page on temporary admission and ATA carnets. For the duty itself and how classification drives it, see customs duty and commodity codes, and for the VAT treatment of the original export see zero rating exports of goods.

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Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 19 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.