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Posted Mon, 26 Feb 2024 11:30:44 GMT by Hello 12383
Hi, We would like to import packaged retail goods made in UK back in to the UK from the EU. it is not possible to obtain proof of export from the large manufacturers that make these goods, however the goods have stated on them 'made in the UK'. Does this statement (made in UK) printed on the product qualify as a proof of Origin/ Export to be a able to bring the goods in as return goods relief.
Posted Mon, 26 Feb 2024 12:14:10 GMT by Customs oldtimer
No you need proof of Export from the UK to claim returned goods relief. Once goods leave the UK they lose their duty paid or uk free circulation status and will be treated as a new import subject to the all country duty rate.
Posted Mon, 26 Feb 2024 14:01:59 GMT by Hello 12383
What type of proof is required
Posted Mon, 26 Feb 2024 14:56:00 GMT by Customs oldtimer
A UK export declaration for the goods or commercial evidence of the export from the UK such as a n export invoice. Goods must be reimported within 3 years of their original export. 

Eamil add removed admin  .
Posted Mon, 26 Feb 2024 17:05:38 GMT by Hello 12383
What forms of proof will qualify?
Posted Tue, 27 Feb 2024 10:54:15 GMT by Customs oldtimer
Hi I had provided the text of the link to HMRC guidance however this was removed by one of the HMRC moderators. You can look up guidance on the .Gov website by searching for pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk. Perhaps one of the HMRC admins can provide the link.
Posted Tue, 27 Feb 2024 13:38:23 GMT by HMRC Admin 8 Response
Hi,
As per RGR guidance, we will consider alternative evidence which clearly confirms the previous export of those goods and their duty status at export (that is goods in free circulation, products of an inward processing operation or end-use goods).
If the goods are readily identifiable and duty status is clear, we may accept one or more of the following documents as evidence:
•    a document that proves the goods were previously in Great Britain, Northern Ireland or the EU (where relief is being claimed in Northern Ireland for goods originally exported from the EU)
•    a copy of the export invoice
•    a copy of the export airway bill or bill of lading
•    a commercial certificate of shipment prepared at the time of export
•    a certificate of posting relating to the export of the goods
•    a copy of the import invoice if it clearly shows that the goods are being returned
•    a suitable statement from the manufacturer or exporter if other than yourself
•    a preferential origin form EUR1 in certain cases
•    in the case of collectable items, catalogue information or qualified opinion from a recognised expert in the field such as National Institutes and specialist auction houses
•    record from the trader’s stock record book
If you’re regularly importing returned goods and presentation of the evidence at the time of import is difficult for you, we may be able to offer alternative arrangements.
For more help,  we would advise contacting the Customs and International trade helpline on 0300 322 9434 if you have any other issues with your query.
Thank you.

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