Customs Proceduresen
Returns of goods
Scheme allowing duty-free re-importation of goods previously exported from the EU.
Returned Goods
The returns of goods regime allows for the reimportation free of customs duties of goods that had previously been exported from the customs territory of the EU.
Exemption conditions
The goods must have been exported from the EU, be re-imported within 3 years, be in the same condition as at the time of export and not have benefited from export aid.
Evidence to provide
The declarant must prove that the goods are of Union origin and have been previously exported. The initial export declaration and invoices are essential evidence.
VAT
The exemption concerns customs duties. VAT may be exempt under certain conditions, in particular if the return follows a refusal by the buyer.