12 July 2021 
Andrea Marshall, Tax Specialist
*** Update as of 12 July 2021***
Pay less import duty and VAT when re-importing goods to the UK has been updated with further guidance on reliefs available on the re-importation of goods.
*** Update as at 20 May 2021***
This guidance EU business: EU Returned Goods Relief will be useful if you are borrowing goods from institutions/businesses in the EU which will be returned. If gives guidance on how Returned Goods Relief (RGR) works with links to guidance in each EU country.
***Update as at 12 April 2021***
The section within Pay less import duty and VAT when re-importing goods to the UK and EU has been revised.
***Update as at 1 February 2021***
A more comprehensive overview of Returned Goods Relief has been issued - see "Returning Goods to the UK"
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***Update 10 December 2020***
Pay less import duty and VAT when re-importing goods to the UK and EU has been issued and includes information about Returned Goods Relief for goods that are in an EU member state on 31 December 2020. Goods will qualify for relief if they are reimported by 31 December 2021, even if the 3-year time limit for reimportation has expired.
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HMRC have issued a Guide Note summarising the various Returned Goods Relief options available when goods are re-imported into the UK. Examples given of the types of transactions include:
