Reimport of used pallets for reuse ?

We are a UK manufacturer of work platforms. We ship spare parts for our machines, on ISPM 15 pallets to a large company in the EU who now have hundreds of them in their yard and we are thinking of bringing them back to the UK for reuse. They have been collected over a 3 year period since 1st January 2021. Can we bring them back as Returned Goods, not liable to Import Duty and VAT ? Or is there a specific procedure relating to pallets for reuse ? I cannot specify exactly which date each individual pallet was used in the first place for export. Thank you

Hi,

Normal time limits for returning goods states that the goods must be returned no later than 3 years after they were exported to be eligible for this relief. You can see more information here:

Normal time limits for returning goods

Thank you.

Have a look at this guidance on reusable pallets & packaging https://www.gov.uk/guidance/declaring-reusable-packaging-for-great-britain-imports-and-exports