UK & EU Duty Recovery · Returned Goods Relief
Returned Goods Relief: Reclaim Duty on Re-Imported Goods
Every time goods are exported and returned, UK and EU importers pay duty on re-import — duty that Returned Goods Relief should eliminate. The 3-year claim window means you can recover duty on returns going back to 2023. But only if you audit.
What is Returned Goods Relief?
Returned Goods Relief (RGR) eliminates import duty when goods that were previously exported from a customs territory are re-imported into the same territory. The goods must be in the same state as when they were exported (with exceptions for repair).
In the UK, RGR is governed by Customs Notice 236 and claimed via CDS procedure code 6121. In the EU, the legal basis is Article 203 of the Union Customs Code (UCC) and Article 158 of the Delegated Act.
The relief is particularly relevant for e-commerce businesses with high return rates, manufacturers who export for processing or repair, and distributors who re-route stock between markets. In every case, the challenge is matching the re-import to the original export declaration.
RGR by Jurisdiction
UK
Legislation: Customs Notice 236, CDS CPC 6121
Window: 3 years from export
Authority: HMRC
Goods must be in the same state. Repairs may qualify for partial relief.
EU
Legislation: UCC Article 203, DA Article 158
Window: 3 years from export
Authority: National customs authority
Applies across all 27 member states. Evidence requirements vary by state.
Ireland
Legislation: UCC Article 203 (via AIS)
Window: 3 years from export
Authority: Revenue Commissioners
Same UCC rules as EU. AIS declaration system.
Who Benefits from an RGR Audit?
E-commerce retailers
High return rates mean high volumes of re-imported goods. If returns attract duty and RGR was not applied at re-import, the duty is recoverable for up to 3 years.
Manufacturers & repairers
Goods exported for repair, testing or processing and then re-imported. Partial or full RGR may apply depending on whether the goods were altered.
Distributors & re-routers
Stock moved between markets and subsequently returned to origin. If the export declaration exists and the goods are identifiable, RGR eliminates the re-import duty.
How MyCustomsInfo® Identifies RGR Claims
Export and import data ingestion
We ingest both your export declarations (from CDS, AES or the relevant national system) and your import declarations. The platform needs both sides of the transaction to identify matching pairs.
Matching algorithm
The platform cross-references export and import records by commodity code, product description, quantities, consignee/consignor and dates. It identifies where goods were re-imported and RGR was not applied at the point of entry.
RGR evidence pack
For every matched pair, we produce: the export MRN, the import MRN, the duty paid on re-import, the correct CDS procedure code, and supporting documentation linking the two declarations.
Broker handoff
Your licensed customs broker receives the evidence pack and files the RGR claim (C285 in the UK, or the relevant member state correction in the EU). We identify the claim. Your broker files it.
Compliance boundary
MyCustomsInfo® does not file customs declarations, submit RGR claims, or act as a customs broker. We audit your declaration history, identify eligible claims, and prepare the evidence. Your licensed broker or agent files with HMRC or the relevant customs authority.
Request an RGR Recovery Assessment
We will review whether your returns profile supports an RGR duty recovery audit.
Returned Goods Relief FAQ
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MyCustomsInfo® does not provide legal, tax or customs brokerage services. The information on this page is for general guidance only and does not constitute professional advice. RGR claims must be filed by a licensed customs broker or agent. HMRC and EU customs authority policies may change. © 2026 MyCustomsInfo®. All rights reserved.