Goods which have been exported from the UK can qualify for the Returned Goods Relief customs clearance procedure. Confused? Well, no more…as our Customs Clearance Agent UK, can support you in the understanding of this complicated field!
On this subject they state that ‘’ Goods which have been exported from the UK can qualify for the Returned Goods Relief customs clearance procedure, providing they meet the conditions for relief which are stated below:
• The goods must have been in free circulation (now known as domestic use) when they were exported from the UK.
• If the goods were previously imported into the UK, any customs duty suspended or relieved at the time of import must have been paid prior to the export.
• Any refunds received on the export from the UK must have been repaid.
• The goods must be re-imported in an unaltered manner, meaning it cannot be modified, with the exception of any work carried out to maintain the goods in a working condition.
• The goods should not have been exported for repairs or a significant process unless they have been returned unaltered.
• Goods that have only been out of the UK for no more than 3 years, however, the National Clearance Hub will advise if they can authorise RGR for goods which have remained out of the UK for longer than three years.
• The goods are not transferring ownership – even if the goods qualify for all of the above, if there is a transactional sale involved, the goods will not qualify for relief.
To apply for the Returned Goods Relief customs clearance procedure, you will need to provide the below evidence and information to your customs clearance agent.
• Export Declaration – From when the goods were previously submitted for customs clearance for export out of the UK.
• The Contract of Carriage – Bill of Lading from the shipping line when the goods were exported from the UK.
• Export Invoice – Amount paid for the export shipment.
• Import Invoice – Once the shipment for import has been booked.
There are several types of goods which are eligible for the customs clearance procedure for Returned Goods Relief, some examples are below.
• Export pallets and containers.
• Re-Imported pallets and containers.
• Good temporarily exported using an ATA Carnet.
• Goods previously entered to the End Use customs clearance procedure in UK.
• Good previously entered to the Inward Processing customs clearance procedure in the UK.
• Unprocessed goods originally exported under the Outward Processing Customs Clearance Procedure.
• Returned professional and commercial equipment.
• Returned personal effects and vehicles.
All the rules are regulations regarding the customs clearance procedure for Returned Goods Relief are stated in the Customs Notice 236.
Trans Global Logistics Uk Limited , international Shipping & Logistics company with 30 years of experience, will be able to offers several services for your Vehicle Transport / Customs Clearance/ Import and UK Vehicle Registration to confidently support your Vehicle Customs Clearance in the UK.
Contact us at Trans Global Logistics Uk Limited – customs@tglog.co.uk – phone 07833 410 281 www.tglog.co.uk