Returned Goods Relief (RGR) is a customs procedure that allows goods to be imported back into the country without incurring duties or taxes, provided certain conditions are met. It is designed to facilitate the re-importation of goods that have previously been exported from the country, either temporarily or permanently.
The RGR is available to declarants who can provide documentary evidence that the goods were originally Union goods that were exported from the customs territory of the Union and returned to the Union within a period of three years. This period may be extended in special circumstances. Goods that are returned shall be in exactly the same condition as when they were exported. They may not be processed abroad.
The purpose of the RGR is to avoid double taxation of goods and to promote trade facilitation by eliminating the financial burden of paying duties or taxes when re-importing goods. By providing exemption from duties and taxes, it encourages companies to engage in international trade activities and ensures that they are not penalised for the temporary or inadvertent export of goods.
It is important to note that the specific conditions and requirements for being able to qualify for goods return relief may vary from country to country. Importers must comply with the relevant regulations and procedures set out by customs to qualify for this relief.
Which goods are subject to RGR relief?
If you trade between the UK and the European Union, you can qualify for returns relief by following certain procedures:
- Eligibility conditions: To qualify for RGR, goods must have been originally exported from the UK or the European Union and must be returned within a specified period (usually within 3 years).
- Documentation: It is important to have the relevant documentation, including evidence of the original export, such as export declarations and shipping documents.
- Customs procedures: When re-importing the goods, appropriate procedures for relief of returns should be applied. This may include marking the goods as 'returns relief' on the customs declaration or using specific customs codes or procedures.
- Compliance with regulations: It is important to comply with the specific regulations and requirements of the customs authorities in both the UK and the European Union when using returns relief. This may require you to provide additional information or documents as requested by customs.
By using the returns relief, businesses can avoid paying customs duties and import taxes on returned goods, reducing the financial burden of re-importation and facilitating the smooth movement of goods between the UK and the European Union.
However, it is important to consult customs experts or seek professional advice to ensure compliance with applicable customs regulations and procedures.
Certain actions to be taken before submitting the RGR
Before you apply for an RGR, you should check whether your goods are subject to strict controls and whether you will need an import licence. Once you receive the commodity code, you will be able to check whether you need a licence.
As for the timing of your application, you should do this when you import. If you do not do so, there is the possibility of accepting a later application and refunding the relevant fees, but this comes with certain conditions:
- The application procedure is standard: you can apply verbally or by deed (going through the green corridor). If you are shipping goods by sea, you should declare relief using the customs procedure codes.
- You will need to prove that the goods met the conditions to be considered as returned goods when they were previously exported from the UK.
- You may be asked to complete forms C1314 and C&E1158 to confirm your declaration.
If you have any questions related to RGR, please get in touch with us. At OTSbroker, we deal comprehensively with this topic and will manage to solve any problem together if you have any doubts.