Returned Goods Schemes
If your goods return no later that 3 years after they were exported (in an unaltered state), you can claim a Returned Goods Scheme to be exempted from taxes and duties on import !
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Returns Scheme for customs :
The Returns Scheme allows for the re-importation of a good after final export by being exempted from customs duties and VAT on import.
There are two types of situations. The first is an export of goods from the European Union to the UK that return to the EU, and, the second one are UK goods exported into the EU that have to return to the UK.
1. Europe - UK - Back to Europe
How does it work?
Goods subject to this type of regime must be returned in the unaltered state within 3 years after final export.
The reimporter is the original exporter, must justify the reason for the return and provide the prior final export declaration as well as the invoice. In addition, the new declaration must contain several elements. Box 37 of the 61 10 regime, which refers to re-importation after a definitive export, must be completed, followed by F01 and then in box 31 with the reason for return and the reference of the initial export declaration.
If a voucher is issued, the re-import declaration must be provided to the tax authorities in support of the VAT/CA3 declaration in order to cancel the VAT exempt export, which corresponds to box 7B of the CA3 called “regularisation”.
Is the return regime still granted?
The customs service may refuse this arrangement if it does not have the means to ensure that the necessary conditions are met.
What if the reimporter is not the same as the original exporter?
Where the reimporter is different from the original exporter, he or she is exempt from customs duties. However, there is a refusal to exempt VAT duties and taxes.
The reimporter must justify this situation by providing evidence of initial export from the EU.
The documents requested may be, invoices, transport documents, re-import documents...
What role do packaging play in the return of goods?
In order to properly re-ship the goods, the packages must be declared separately from the goods.
When applying for Temporary Admission and the Return Regime in a simplified form, an indication will be required on the SAD or the verbal declaration in annex 71/01.
The marking must be indelible and non-removable on packages with a reference contact established in or outside the EU.
2. United Kingdom - Europe - Back United Kingdom
The UK return regime is very similar to the EU system, we will call it Returned Goods Relief.
Tariff preferences are granted only to products originating in the partner country. There can be no preference to himself.
This regime will only be put in place if the manipulation is worthwhile.
Where to find and contact us?
A team of professionals present on the Côte d'Opale coast is at your disposal at the Port of Calais (O3 car park), at the Tunnel as well as at the Calais Truck Stop car park.
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