Returned Goods Relief (RGR) lets you re-import goods that were previously exported, free of import duty and VAT, provided they return unaltered within the time limit.
What is Returned Goods Relief?
RGR avoids paying duty and VAT twice on goods that go out and come back — for example unsold stock, goods returned by a customer, or items sent for an exhibition.
Who can claim RGR?
Businesses re-importing their own previously exported goods, typically within three years, where the goods are unchanged and the relief is claimed correctly.
How it relates to classification
You declare the same commodity code on return; consistent, accurate classification across export and re-import is what makes the relief straightforward to claim.
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FAQ
Frequently asked questions
Generally three years from export, though specific rules and evidence requirements apply.
Yes — RGR applies to goods returned in essentially the same state; processing abroad can disqualify them.