Triplicate

Returned goods relief: re-importing goods without duty in the US, UK and EU

Goods that are exported and then come back, for example because the buyer rejects them or they did not sell, can usually be re-imported without paying import duty again. The US, the UK and the EU all have a returned goods relief, but each requires that the goods were not improved abroad and that you can prove they were exported, and the UK and EU expect them back within 3 years.

Checked against official sources: 2026-10

At a glance

US provisionHTSUS 9801.00.10: US products returned without being advanced in value or improved in condition abroad
US time limitNone for products of the US; 3 years for foreign products returned after export
US paperworkOver USD 2,500: foreign shipper's declaration, importer's declaration (exported without drawback) and proof of export
UK and EU time limitRe-imported within 3 years of export
ConditionUnaltered, apart from maintenance to keep them working; not upgraded to raise their value
UK VAT reliefOnly if the exporter and the importer are the same person
UK export referenceQuote the export MRN as "Z-MRN-" plus the MRN in data element 2/1 of the import declaration
Partial returnsRelief can apply to the part of the original export that comes back

How returned goods relief works

Returned goods relief removes the import duty on goods that leave a country and come back in the same condition. In the US, products of the United States returned without being advanced in value or improved in condition while abroad enter duty-free under HTSUS subheading 9801.00.10, with no time limit; other products qualify if returned within 3 years after export. Goods exported under a drawback claim or a temporary importation under bond (TIB) entry cannot use it.

For US shipments valued over USD 2,500, CBP may ask for a declaration by the foreign shipper that the goods were not advanced in value, a declaration by the owner, importer or agent with knowledge of the facts, and proof of export such as the export invoice, bill of lading or air waybill, or the EEI. US-made goods over USD 2,500 that are not clearly marked with the US manufacturer's name and address can also need a statement from the manufacturer.

Evidence to keep for a re-import

UK and EU rules

In the UK, Returned Goods Relief cuts or removes customs duty and VAT on goods brought back within 3 years of export, if they come back unaltered apart from maintenance and were in free circulation when exported. VAT relief applies only when the exporter and the importer are the same person. If the export was declared in the Customs Declaration Service, quote its MRN as "Z-MRN-" plus the MRN in data element 2/1, and keep the supporting records for at least 4 years. Longer limits or waivers exist for Crown servants (6 years) and for cases such as equipment on long-term hire abroad or delays beyond the claimant's control.

In the EU, goods that were exported and are re-imported within 3 years in an unaltered state can be released for free circulation without import duty, even if only part of the exported goods return; goods that received Common Agricultural Policy export measures are excluded. UK guidance for EU businesses describes the relief as allowing re-import without customs duty and VAT, and the procedures are run by each member state's customs authority. Goods exported for repair or processing are generally handled under outward processing rather than returned goods relief.

Step by step

  1. Before the goods come back, find the original export declaration, its MRN and the shipping documents.
  2. Check the goods were not upgraded or processed abroad and that they are within the time limit (3 years in the UK and EU).
  3. Tell your customs broker to claim the relief: HTSUS 9801.00.10 in the US, Returned Goods Relief in the UK or EU.
  4. For US entries over USD 2,500, prepare the foreign shipper's and importer's declarations; in the UK, quote the export MRN in data element 2/1.
  5. Keep the evidence after the import: at least 4 years in the UK, and as long as your customs authority requires elsewhere.

Documents you usually need

Common problems and how to avoid them

The buyer returns the goods but the shipment arrives without any reference to the original export.

What to do: Send the broker the export declaration or MRN, the export invoice and the bill of lading before the goods arrive.

The goods were repaired or upgraded before being sent back.

What to do: Upgraded goods do not qualify; maintenance only is allowed. For repairs, check the outward processing or repair provisions instead.

The goods were exported under a drawback claim.

What to do: In the US, goods exported with drawback or under a TIB entry cannot be returned duty-free under 9801.00.10.

A different company re-imports the goods in the UK.

What to do: Duty relief can still apply, but VAT relief needs the exporter and importer to be the same person.

Sources

  1. Requirements for Importers and Brokers Regarding HTS Subheading 9801.00.10 - U.S. and Foreign Goods Returned U.S. Customs and Border Protection (CBP)
  2. 19 CFR 10.1: Domestic products; requirements on entry Electronic Code of Federal Regulations (eCFR)
  3. Pay less import duty and VAT when re-importing goods to the UK and EU HM Revenue & Customs (HMRC)
  4. EU business: EU Returned Goods Relief HM Revenue & Customs (HMRC)
  5. Release for free circulation (UCC quick info) European Commission, DG TAXUD

Rules change often. This note is practical guidance based on the sources above, not legal advice. Confirm current requirements with the authority, your importer or a licensed customs broker before you ship.

Port codes by country

United States port codes (UN/LOCODE)United Kingdom port codes (UN/LOCODE)
Share with a colleagueWhatsAppLinkedInX

Trade notes

How to Ship Samples Internationally: No Commercial Value Invoice, Value and DutyMark the invoice “No commercial value, value for customs purposes only” but still declare a realistic value: how to ship product samples abroad,…US duty drawback: get back 99% of import duties when you exportHow US duty drawback refunds up to 99% of duties, taxes and fees on imports later exported or destroyed: manufacturing, unused and rejected goods,…EU inward processing, temporary admission and end-use: special proceduresHow the EU's customs special procedures work under the Union Customs Code: inward processing and outward processing, temporary admission (up to 24…

Had this problem? Share how you solved it

Tell us what happened and what worked. We read every message. With your permission we may add your case to this note, without your name or company.

Common questions

Do I pay import duty when exported goods are returned?

Usually not, if they come back unaltered and you can prove they were exported: the US uses HTSUS 9801.00.10, and the UK and EU have returned goods relief for goods back within 3 years.

Is there a time limit for returning US goods?

Not for products of the United States. Foreign products that were exported from the US must return within 3 years to use 9801.00.10.

What documents does CBP need for American goods returned?

For shipments over USD 2,500, CBP may ask for a foreign shipper's declaration, an importer's declaration and proof of export such as the export invoice, bill of lading or EEI.

Do I also avoid VAT on returned goods in the UK?

Yes, if the exporter and the importer are the same person and the other conditions are met; otherwise only the duty is relieved.

Can goods sent abroad for repair use returned goods relief?

Generally not. Goods exported for repair or processing are usually declared under outward processing, though relief may still apply if the work was never carried out.

More free tools

Triplicate AI: your trade assistantCBM calculatorContainer loading calculatorPallet calculatorVolumetric weight calculatorAmount in words converterIncoterms 2020 chartWhich Incoterm should I use?Incoterms 2020 quizFree commercial invoice, packing list and proforma invoice templatesFree commercial invoice templateFree packing list templateFree proforma invoice templateFree shipping instruction (SI) templateFree export sales contract templateFree certificate of origin templateFree export price quotation templateFree purchase order template for importersExport email templatesFree sample invoice template (no commercial value)Shipping container dimensionsContainer number check and trackingDemurrage and detention calculatorPort code lookup (UN/LOCODE)Shipping Mark GeneratorCarton label generatorHS code lookupLetter of Credit ChecklistCertificate of Origin GuideLanded Cost & Import Duty CalculatorLanded cost per unit calculatorExport price calculator (Incoterms quotation)Currency ConverterTrade notesTrade & Shipping GlossaryInvoice & packing list generator

Triplicate is free and keeps getting better. Found it useful? Support Triplicate ♥