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Posted Wed, 21 Feb 2024 13:42:02 GMT by hp1980
Hi, We purchase and import goods of EU origin from suppliers in the EU and on arrival we pay VAT but no duty under the TCA. We then sell some of these goods (not processed or changed) to our customers in the EU. When these goods are exported back to the EU to our customers, will duties be charged or just VAT? Many thanks 

Name removed admin . 
Posted Wed, 21 Feb 2024 17:14:25 GMT by Customs oldtimer
Hi HP1980 Yes duty would be charged as EU origin goods cannot be returned duty free to the EU under the TCA. It may be possible for the importer to claim returned goods if they have proof of export.
Posted Thu, 22 Feb 2024 09:38:54 GMT by hp1980
Thank you for your reply. I have read about "Return Goods Relief (RGR), would this not be applicable? if applicable, is this something that the customer would need to apply for after delivery or is it automatically applied at clearance? Many thanks
Posted Thu, 22 Feb 2024 15:38:04 GMT by carol conway
Also, there is no need to pay import VAT you can ask your customs broker to operate postponed VAT
Posted Thu, 22 Feb 2024 15:58:45 GMT by Customs oldtimer
Yes I mentioned returned goods relief in my first post. This would need to be claimed at import and the importer needs proof of the original export from the EU to do so. It is not automatic. Unless the carrier is asked to do something specific goods will be declared at the full duty rate.
Posted Tue, 27 Feb 2024 13:21:27 GMT by HMRC Admin 8
The Importer in the EU needs to check with the relevant customs authority to see if they can claim returned goods relief.
Thank you.

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