Returned Goods Relief
In brief: If goods leave the UK and later come back, you shouldn’t have to pay import charges on things you already owned — and with Returned Goods Relief (RGR), you usually don’t. Re-import qualifying goods within three years, essentially unaltered, and Customs Duty is relieved — with import VAT relief too where the conditions are met. The catch: the relief has to be claimed properly, with the right evidence. That’s where we come in: 01273 426 168.
By the Courier Express customs team · Last reviewed 30 September 2026 · General information, not legal advice — always check current GOV.UK guidance for your goods.
What Returned Goods Relief does
Without RGR, goods returning to the UK are treated like any other import — duty and import VAT on their full value, even though they started here. RGR removes that unfairness for goods that were in free circulation in the UK when exported and have now come home.
The conditions that matter
- Three years. The goods must normally be re-imported within three years of export. HMRC can waive the limit in certain circumstances, but three years is the working rule.
- Unaltered state. The goods must come back essentially as they left — routine maintenance to keep them in working order is fine; upgrades or processing that increase their value are not. (Goods sent away specifically for repair or processing belong under Outward Processing instead.)
- Import VAT relief has an extra test. To relieve the import VAT as well as the duty, the exporter and the importer must normally be the same person. Buy goods back from an overseas customer and the VAT picture changes — worth checking before you commit.
- Evidence. You’ll need to show the goods were exported from the UK — export declarations, transport documents and commercial records. No evidence, no relief.
Where RGR typically applies
- Goods returned by an overseas customer — rejected, unsold or recalled stock.
- Equipment coming home after an exhibition, event or overseas job.
- Goods exported and later repurchased or repatriated.
- Hired or loaned equipment returning at the end of the arrangement.
How Courier Express supports it
We assess eligibility before the goods move, make sure the re-import declaration claims the relief correctly, and help you assemble the export evidence that makes the claim stick — so you don’t pay duty unnecessarily on goods that were yours all along.
Don’t pay twice for your own goods
Goods coming back to the UK? Tell us before they travel — we’ll confirm whether Returned Goods Relief applies and claim it properly on the declaration.
Returned Goods Relief questions, answered
How long do I have to bring the goods back?
Normally three years from export. HMRC can waive the limit in certain circumstances, but don’t plan around a waiver — if you’re near the limit, talk to us early.
Do the goods have to come back completely untouched?
Essentially, yes — maintenance that keeps them in working order is fine, but work that upgrades them or increases their value disqualifies the relief. Goods sent abroad for repair or processing should use Outward Processing instead.
Is import VAT relieved as well as duty?
It can be — but normally only where the exporter and the importer are the same person. If someone else exported the goods, the duty relief may still apply while the VAT does not.
What evidence do I need?
Proof the goods were exported from the UK: the export declaration, transport documents and commercial records. We’ll tell you exactly what’s needed for your movement.
Can RGR apply to goods that went to an exhibition or event?
Yes — equipment returning from overseas shows and jobs is a classic use, provided the conditions are met and the claim is made on the re-import declaration.
Authoritative sources
- GOV.UK — Pay less import duty and VAT when re-importing goods to the UK
- GOV.UK — Pay less or no duty on goods you store, repair, process or temporarily use
Part of our Customs Services. Sending goods abroad for repair instead? See Outward Processing.
Goods coming back to the UK?
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