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The Returned Goods Relief (RGR) programme enables a physical item that was previously imported into a territory, to be reintroduced into that territory without the need to repay tax (because this was accounted for at the time of its initial import).<\/span><\/p>\n Aircraft are ideal examples of ‘goods’ that often move between jurisdictions and tax territories. The majority of aircraft owners are unaware that when they depart the country into which they were imported, they are considered to be exported. Similarly, they use RGR when they re-enter the territory.<\/span><\/p>\n [\/vc_column_text][vc_video link=”https:\/\/www.youtube.com\/watch?v=VYP4GinKKoQ”][vc_gallery interval=”3″ images=”681,682″ img_size=”full”][vc_column_text]<\/p>\n Following are the primary conditions for claiming relief on returned goods:<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”683,684,685,686,687″ img_size=”full”][vc_column_text]<\/p>\n The products must be returned not more than three years after being exported to qualify for this exemption. The three-year rule is automatically waived in the following circumstances:<\/span><\/p>\n Crown Servants returning to the UK following abroad assignments (the term limit for Crown Servants is presently six years) – Crown Servants include the following:<\/span><\/p>\n Additionally, HMRC may be able to waive the need that items be returned to the UK within three years of export in unique situations, such as the following:<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”688″ img_size=”full”][vc_column_text]<\/p>\n You may make a claim for Returned Goods Relief in the usual manner, either orally or by walking through the green channel. If you are shipping your goods by freight, you must claim relief using the tariff’s customs procedure codes. You must demonstrate that the products meet the requirements for acceptance as returned goods during their previous export from the UK.<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”689″ img_size=”full”][vc_column_text]<\/p>\n HMRC will consider alternative evidence that demonstrates unequivocally that those commodities were previously exported and their duty status at the time of export (goods in free circulation, products of an inward processing operation or end-use goods).<\/span><\/p>\n HMRC may accept evidence in the form of one or more of the following documents:<\/span><\/p>\n If the grounds for relief are met, you do not need to file a formal customs declaration to obtain relief on your own personal belongings reimported in accompanying baggage.<\/span><\/p>\n [\/vc_column_text][vc_column_text]<\/p>\n If the grounds for relief are met, you do not need to file a formal customs declaration to obtain relief on your own personal belongings reimported in accompanying baggage.<\/span><\/p>\n You must declare any additional reimported products in your baggage, such as commercial samples, at the red channel or redpoint upon arrival, and UK Customs may require you to submit a formal customs declaration requesting relief.<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”690″ img_size=”full”][vc_column_text]<\/p>\n Instruct the sender to clearly mark the package and accompanying customs statement as ‘Returned goods \u2014 relief claimed.’ The message must contain a detailed and precise description of the products, their quantity and value.<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”691″ img_size=”full”][vc_column_text]<\/p>\n Check if you\u2019re established in the UK for customs<\/a><\/p>\n Get an EORI number<\/a><\/p>\n
\nConditions for claiming the Returned Goods Relief<\/b><\/h3>\n
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\nNormal time limits for returning products<\/b><\/h3>\n
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\nHow to obtain relief for returned products<\/b><\/h3>\n
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\nWhat evidence\/documents to submit for obtaining Returned Goods Relief<\/b><\/h3>\n
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\nGoods reimported in baggage<\/b><\/h3>\n
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\nPostal reimports of goods from outside the United Kingdom<\/b><\/h3>\n
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\nUseful Resources<\/h3>\n
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