Under the EU-UK Trade and Cooperation Agreement, goods that are shipped from the EU to the UK, stored in the UK, then re-exported back into the EU are not eligible for preferential treatment, as they do not have UK origin. However, under the Returned Goods Relief procedure, the European Union allows goods that were previously in free circulation in the EU to be re-imported into the EU without payment of customs duty and value-added tax (VAT).
This white paper explains the conditions and legal obligations of obtaining RGR and outlines the benefits to your business.
