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Posted Wed, 21 Jul 2021 20:40:59 GMT by jason.TC
Hi, can you help me... We have a UK customer who exported an IBC of goods to Ireland. it did not meet the QC requirements and they would like to return it. can you advise the CPC and relevant codes for this re-importation? goods are GB origin so no duty only VAT. Will it be VAT exempt also? I have a copy of the UK export EAD. thank you
Posted Fri, 06 Aug 2021 13:22:35 GMT by HMRC Admin 2
Hi,

You can get a relief if you’re re-importing goods into the UK that have previously been exported or transported from the UK. This is known as Returned Goods Relief.

You can find further guidance here:

Pay less import duty and VAT when re-importing goods to the UK

Exports: customs procedure codes

Thank you.

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