NOTE: this page concerns relief from import taxes when goods exported from the UK are returned to the UK because they have been rejected by the overseas recipient. For commentary on rejected goods relief, which permits relief from import VAT paid on goods imported into the UK which are rejected by the UK recipient see ¶63-475.
Returned/reimported goods relief
It is possible to claim relief from import VAT and duty when goods which have previously been exported are re-imported, provided that certain conditions are met. In summary these are that:
(a)the goods were exported from the UK/EU by the importer, or on his behalf;