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Posted Fri, 24 May 2024 09:22:53 GMT by jessie.rose2000 Rose
Hi all. Does anyone know if my company (UK) is able to claim Duty/Tax relief for returned goods under the below circumstances. We were sent goods by a company in the USA, they were rejected by our quality department, and returned to sender. In the future, if this were to happen, they want us to return them to their UK office. Since we have a customs warehouse, we would be liable for the duties and taxes if we send them to the UK office. Are we still able to claim returned goods relief, if were returning them to a different address, in the same country as us? Do we send them under the returned goods CPC, or do we send them as usual and fill out a C1314, if either of these are even an option at all.
Posted Mon, 03 Jun 2024 13:25:56 GMT by HMRC Admin 8 Response
Hi,
Returned goods relief is available where goods were exported from UK and then returning back within a certain timeframe.
Please see guidance below:
Claim repayment or remission of charges on rejected imports
For further help, we would advise contacting the Customs and International trade helpline on 0300 322 9434 for help.
Thank you.
Posted Mon, 03 Jun 2024 13:27:42 GMT by Customs oldtimer
Hi Returned goods relief is only for use when UK goods are being returned / reimported into the UK after being previously exported. Goods must be UK goods or have had the UK duty paid and be returned unaltered within 3 years. If you are rejecting goods because of quality the then a rejected import claim would be applicable to reclaim duties paid. Goods usually need to be exported or destroyed. How you should handle a removal from your customs warehouse will depend on whether the imported goods will be repaired or replaced. It may be that duty payment will be the only option and you will need to seek recompense from your supplier.

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