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HMRC has published new guidance on claiming relief from import duty and VAT when re-importing goods to the UK and EU.
Returned goods relief can be claimed on goods imported into the UK or EU that have previously been exported. The goods must be re-imported in an unaltered state apart from any work that may have been carried out to maintain them in working order; they cannot have been upgraded to increase their value.
The goods must also:
- have been in free circulation in the UK and EU when they were exported unless they were originally declared to inward processing or end-use;
- not have been exported to be repaired or processed;
- be re-imported within three years of their export shorter periods apply to goods which benefited from agricultural measures at export.
Relief is available if only part of the original export is returned.
On re-importation any duty suspended at the...
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