Returns Duty & VAT Recovery

Every international return to the UK, EU, or US is a duty refund you may not be claiming.

MyCustomsInfo® identifies every Returned Goods Relief, Customs Drawback, and duty recovery opportunity across your full import history. UK, EU, and US jurisdictions. Backed by 45+ years of industry experience and 20+ years specifically in customs compliance. Broader coverage than any returns-only specialist.

Takes 2 minutes • No commitment • We identify the opportunity, you decide what to do next

45+ years industry experience, 20+ in customs
AWS-hosted. Per-client data isolation
ISO 27001:2022 certified
C285 data prepared. Your agent submits.
£28,000

Typical overpaid duty identified in first audit for an SME with 1,500+ annual declarations

12–18%

Proportion of declarations containing a classifiable error, source: customs authority compliance data

3 years

HMRC lookback window for Customs Drawback claims, historical recoveries are still within reach

The Problem

You are paying duty and VAT on returns that re-enter the UK. Most of it is reclaimable.

Post-Brexit, UK e-commerce retailers with EU and US return flows are re-importing goods and paying duty again. The reliefs exist. The claims window is open. But most businesses do not have the declaration data, the MRN linkage, or the customs expertise to make the claims.

Returned Goods Relief is being missed

Goods exported from the UK and returned within three years qualify for full duty and VAT relief on re-import. But only if the return is correctly linked to the original export MRN. Most returns operations do not capture this data at intake.

Customs Drawback claims are expiring

Goods imported from non-FTA countries (China, Asia) and subsequently re-exported qualify for Customs Drawback. HMRC allows three years to claim. Without a systematic audit, the window closes and the money stays with HMRC.

Classification and valuation errors compound the loss

Incorrect commodity codes and customs values mean the original duty was wrong before the return process even started. A returns-only tool will not find this. A full declaration audit will.

What MCI Covers

Returns recovery is part of a broader compliance picture. MCI covers all of it.

A returns specialist recovers what came back. MyCustomsInfo® audits everything that was ever declared. That means your returns recovery sits inside a full declaration audit, and every overpayment route is open.

UK RGR

UK Returned Goods Relief

We identify eligible re-imported goods, match returns to original export declarations, and prepare the C285 data package your customs agent needs to submit the RGR claim via HMRC’s Customs Declaration Service. 3-year window from original export.

EU RGR

EU Returned Goods Relief (UCC Art. 203)

Goods exported from the EU and returned within 3 years qualify for duty relief under Article 203 of the Union Customs Code. We audit and match the return data across EU Member States. From 01/07/2026, de minimis abolition makes this route critical for every low-value return.

US Drawback

US Duty Drawback (19 USC §1313)

Goods imported duty-paid into the US and subsequently exported or destroyed qualify for drawback within 5 years. We audit the entry data and prepare the matching package. Your licensed customs broker files the claim with CBP.

UK Drawback

UK Customs Duty Drawback (CN 998)

We cross-reference import entries against export data to identify goods imported duty-paid and subsequently re-exported. Every eligible drawback opportunity is surfaced with the evidence trail HMRC requires. 3-year lookback window.

Overpayment Recovery

Classification and valuation error recovery

Incorrect commodity codes, wrong customs values, and missed preference claims mean the original duty bill was too high before returns entered the picture. We audit the full declaration history across UK, EU and US jurisdictions.

CBAM & IEEPA

Broader compliance obligations

CBAM quarterly reporting is now in effect under the definitive regime. IEEPA tariff exposure is active for US supply chains. MyCustomsInfo® covers both alongside your returns recovery — one platform, one audit cycle.

Why Choose MCI

Returns recovery specialists cover one lane. MyCustomsInfo® covers the full road.

If your only compliance risk is returned goods, a specialist returns platform may be sufficient. If you import regularly, have post-Brexit classification exposure, face CBAM obligations, or have US supply chain IEEPA risk, you need broader coverage.

CapabilityMyCustomsInfo®Returns-only specialist
Returned Goods Relief (RGR) identification
Customs Drawback audit (3-year lookback)✓ (some)
Full declaration audit (commodity codes, values, procedures)
Preference claim review (UK FTA coverage)
CBAM quarterly reporting support
IEEPA tariff exposure analysis (US supply chains)
AEO compliance support and audit trail
C285 data package preparationPartial
45+ years industry depth, 20+ in customs
AWS-hosted, per-client data isolation (dedicated S3 + KMS key per client)✗ Not disclosed
ISO 27001:2022 certification✓ Certified (513272026)✗ Not disclosed
OWASP penetration testing (CREST-certified provider)✗ Not disclosed
Data residency statement (UK/EU)✓ UK AWS regions✗ Not disclosed
Data Processing Agreement (DPA) available for business clients✗ Not disclosed
Deadline Pressure

Every recovery route has a window. Every window is closing.

The longer you wait to audit, the more eligible claims expire. Here are the windows that matter.

UK

Returned Goods Relief

3 years

From date of original export

Active now
EU

RGR (UCC Art. 203)

3 years

From date of original export

Critical from 01/07/2026
UK

Customs Drawback (CN 998)

3 years

HMRC lookback from claim date

Active now
US

Drawback (19 USC §1313)

5 years

From date of importation

Active since 29/08/2025
Compliance Boundary

What MCI does. What MCI never does.

MyCustomsInfo® is an independent compliance auditor. We prepare data. Your customs agent or licensed broker acts on it.

What MCI does

  • Audits your full declaration history across UK, EU, and US
  • Identifies RGR, Drawback, and overpayment recovery opportunities
  • Matches returns to original import/export entries
  • Prepares the C285 data package (UK) with MRN linkage
  • Prepares entry-matched evidence packs for EU and US claims
  • Provides the classified, reconciled data set to your agent or broker
  • Flags classification and valuation errors across all jurisdictions

What MCI never does

  • Submit C285 claims or any customs declarations to HMRC
  • File drawback claims or post-summary corrections with CBP
  • Act as your customs agent, broker, or fiscal representative
  • Determine or guarantee a commodity classification
  • Make representations to any customs authority on your behalf
  • Hold or handle your duty payments at any stage

We identify. Your broker acts. This boundary is not a limitation — it is a compliance safeguard. MCI operates within the regulatory framework of each jurisdiction. In the US, we comply with 19 USC §1641. In the UK and EU, the submission is made by your appointed customs agent.

Data Security

You are sharing commercially sensitive data. Know exactly where it goes.

The data required for a returns duty recovery audit includes import entries, duty payments, export MRNs, commercial invoices, customer return records, and supply chain origin information. Before you share this with any platform, you have the right to ask four questions. MyCustomsInfo® has documented answers to all four.

Where is my data hosted?

All MCI client data is hosted on AWS infrastructure in UK regions. No data is stored in shared or unspecified cloud environments. Every client has a dedicated storage prefix with their own encryption key.

Can another client access my data?

No. MCI uses a per-client data isolation architecture. Each client has a dedicated AWS S3 prefix with a separate AWS KMS Customer Managed Key. PostgreSQL Row Level Security enforces tenant separation at the database layer. A breach of one client’s data cannot expose another’s through any failure mode.

What security certifications do you hold?

CustomsPlus® is ISO 27001:2022 certified (certificate 513272026). The certified scope — the provision of automated customs technology, compliance services and strategic consultancy to all sectors — covers the MyCustomsInfo® platform. Annual penetration testing is conducted by a CREST-certified external provider using the OWASP Testing Guide v4.2 methodology. Automated DAST runs on every staging deployment.

Is there a Data Processing Agreement?

Yes. A formal DPA is available for all business clients. HMRC-compliant data retention applies: customs and audit data is retained for 6 years in line with HMRC requirements. You retain the right to request deletion subject to legal retention obligations. UK GDPR Article 30 register is maintained.

What happens if there is a security incident?

MCI operates a documented Incident Response Plan (MCI-IRP-001) covering P1 to P4 severity classifications. Critical incidents trigger a 72-hour ICO notification process. All actions are logged via AWS CloudTrail WORM-protected audit trails. Evidence is retained and retrievable on demand.

How long is my data retained?

Customs declaration data and supporting documents are retained for 6 years in line with HMRC requirements. All retention periods are documented in the MCI Data Governance Policy (MCI-DGP-001). Automated deletion workflows apply at the end of each retention period.

A note for 3PLs evaluating vendor platforms: When you share your retailer clients’ commercial invoice data, import entries, and returns records with a third-party platform, your clients are the data subjects. Under UK GDPR, you are the data controller and you are responsible for ensuring the processor provides sufficient guarantees. Request a DPA and a written data residency statement before any data sharing begins. MyCustomsInfo® provides both as standard.

AWS UK region hosting, data never leaves the UK
Per-client KMS encryption key, no shared key exposure
PostgreSQL Row Level Security on every table
ISO 27001:2022 certified (certificate 513272026)
Annual CREST-certified penetration testing
6-year HMRC-compliant data retention
DPA available for all business clients
Documented incident response plan (P1–P4)
See our full Data Security page
Who This Is For

Built for e-commerce retailers and the 3PLs that serve them

Returns duty recovery is relevant at every scale. If you import goods that come back, you have exposure.

E-commerce retailers with international returns

You sell to EU and US customers. When they return goods, those items re-enter the UK as imports. If your 3PL or carrier is not capturing export MRNs at the point of return intake, you are leaving RGR on the table on every single one of those shipments.

Start with a free compliance review →

3PLs and fulfilment centres

Your retailer clients are losing money on returns duty and do not know it. Offering a recovery audit as part of your fulfilment service strengthens retention and adds a revenue line without building a customs team. MyCustomsInfo® provides the compliance layer. You provide the logistics.

Talk to us about 3PL partnerships →

SME importers with classification concerns

You import regularly, your broker files the declarations, and no one has audited them since filing. Commodity code errors on imported goods that are later returned create a compounding overpayment. The audit recovers at both stages.

Explore MCI Essentials →

Enterprise and corporate importers

High-volume declaration history. Multiple jurisdictions. CBAM obligations from 2026. IEEPA exposure across US supply chains. Enterprise returns recovery is one workstream inside a broader compliance programme. MCI Enterprise covers all of it.

Talk to our enterprise team →
Eligibility Check

Find out if you have a returns recovery opportunity in 3 questions

Answer three questions and we will send you a no-obligation assessment of your likely recovery potential, the relief types that apply to your situation, and a recommended starting point.

1. Do you sell to customers in the EU or US and accept returns?

2. Where is most of your stock manufactured or sourced?

3. Have you audited your import declarations in the last 3 years?

What you will receive

Submit your answers and contact details. We will send a personalised assessment within one business day.

  • Estimate of recoverable duty and VAT based on your profile
  • Relief types that apply to your situation (RGR, Drawback, or both)
  • Key data gaps that may be preventing claims
  • A recommended starting point, audit first or go live first

No commitment. Governed by our Privacy Policy and Terms of Service.

Real recoveries. Real clients.

£179,000+
Chemical Manufacturing

Post-Brexit reclassification errors identified across UK and Ireland. Three years of declarations audited. Recovery included both overpaid duty and missed preference claims.

£4.4M
Food & Fisheries. Assessment Saved

Customs assessment challenge reduced a £6M demand to £1.6M through a declaration-by-declaration audit. Every claim defended with a documented evidence trail.

Results shown are from selected client engagements and do not constitute a guarantee of future results. Customs authorities are the final decision-makers on all duty and classification matters.

Duty Recovery: Frequently Asked Questions

Common questions about Returned Goods Relief, Customs Drawback, and duty recovery on international returns.

What is Returned Goods Relief and how does it work?+
Returned Goods Relief (RGR) is a duty relief mechanism that allows importers to recover customs duty when goods that were originally exported are returned. In the UK it operates under Customs Notice 236, in the EU under UCC Article 203. The claim must be made within 3 years of the original export and requires documentary proof that the returned goods are identical to those originally shipped.
What is Customs Drawback and when can I claim it?+
Customs Drawback is a refund of import duty paid when the imported goods are subsequently re-exported. In the UK it operates under Customs Notice 998. In the US, drawback under 19 USC §1313 allows recovery within 5 years of importation. The claim requires matching the export to the original import entry and demonstrating the goods were not used domestically before re-export.
How far back can I claim duty recovery on returns?+
In the UK and EU, Returned Goods Relief claims must be filed within 3 years of the original export. UK Customs Drawback also operates on a claim-specific basis. In the US, drawback claims under 19 USC §1313 can be filed up to 5 years from the date of importation. Every month without an audit narrows the recoverable population.
Does MyCustomsInfo® file duty recovery claims?+
No. MyCustomsInfo® audits your declaration history, identifies every eligible recovery opportunity, and prepares the data package. Your licensed customs broker or agent files the actual claim with HMRC, the EU customs authority, or CBP. We identify the recovery. Your broker acts.
What duty recovery routes are available for US importers?+
US importers can recover duty through drawback under 19 USC §1313 (5-year window), Post-Summary Correction (300 days from date of entry), and CBP Protest under 19 USC §1514 (180 days from liquidation). The MyCustomsInfo® audit identifies which route applies to each entry and calculates the remaining recovery window.
How does duty recovery work for e-commerce returns?+
When a customer returns goods internationally, those goods re-enter the seller's country as imports and may attract duty. If duty was paid on the original outbound shipment (or on the inbound re-import), recovery mechanisms like RGR and Customs Drawback can reclaim that duty. The challenge is matching the return to the original declaration, which requires clean data across the forward and reverse supply chain.
What data does MyCustomsInfo® need to run a returns recovery audit?+
We need your import and export declaration history from the relevant customs system (CDS for UK, ATLAS/customs portal for EU, ACE for US), plus commercial invoices and return manifests. Your customs broker can generate the declaration exports. We handle the cross-referencing, classification audit, and recovery identification from there.

Your returns recovery window is open. The clock is running.

HMRC allows three years to claim Customs Drawback. Returned Goods Relief must be claimed at the point of re-import. Every month without an audit is a month of eligible claims that cannot be recovered.

US Regulatory Notice. MyCustomsInfo® is an independent compliance auditor. It does not conduct customs business as defined under 19 U.S.C. §1641. The specific tariff classification to be applied to any entry of merchandise is to be determined by a licensed Customhouse broker. MyCustomsInfo® output does not constitute entry preparation, classification advice, or customs broker services. Preparation and filing of Post-Entry Amendments, Post-Summary Corrections, protests, and drawback claims must be performed by a licensed customs broker. US broker records are held in US AWS regions in compliance with 19 C.F.R. §111.23. Primary authority: CBP HQ H272798 (January 2017). Supporting authority: CBP HQ H350722 (January 2026).