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Posted Fri, 04 Feb 2022 13:38:13 GMT by Barralet Shorter
I have to move some stuff (personal effects and about 40 boxes of books, photos, prints, etc) from my house in France, just sold because of Brexit, to my flat in London. Though it was a secondary residence, my family and I have lived there for long periods over the past 15 years. But because it was a secondary residence, and because I have not spent the past twelve months there (Covid restrictions), I understand I am not eligible for “transfer of residence” relief from VAT and customs duties. And yet everything I’m about to repatriate was originally brought here from the UK! I read somewhere that In situations where one cannot qualify for ToR it may be possible to claim ‘Returned Goods Relief’ (RGR), which provides relief from VAT and duty charges on goods that are exported from the UK and then re-imported in the same state within three years (in some cases HMRC will waive the time limit if you apply for this). The goods I need to “re-import” to UK were brought over from England when I bought the house 15 years ago. So how do I apply for RGR, with a waiver of the three-year time limit?
Posted Wed, 09 Feb 2022 17:07:46 GMT by HMRC Admin 19

You can claim Returned Goods Relief in the normal way, orally or by conduct (walking through the green channel).

If you are sending your items by freight you should claim the relief by using the customs procedure codes in the Tariff.

You will need to prove that the goods satisfied the conditions for acceptance as returned goods at the time of previous export from the UK.
You may be asked to complete the C1314 and C&E1158 forms to support your claims.

You should claim relief at the time of import. If you do not do this, we may accept a late claim and repay the appropriate charges subject to conditions.

You can find more information about Returned Goods Relief, and how to apply, by using the following link:

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

The requirement that the goods must be returned within 3 years can be waived by HMRC in certain circumstances listed in the normal time limits for returning goods section in the above web page. 

Thank you.

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