Returned goods - when can you recover duty and VAT?

In importing and exporting, not everything always goes according to plan. It happens that recurring goods become necessary - because the goods turned out to be faulty, not in conformity with the order or need to be repaired at the manufacturer. Importantly, even if the goods have already been released for sale, this does not automatically mean the loss of duty and VAT paid.

👉 Marcin Szreder talks about when and how it can be used in a short video.
Watch the video and learn about practical examples from the daily work of a customs agency.

Find out more about return goods and its applications in import and export.

What are returned goods?

Recurring goods are goods that have previously been exported outside the European Union and then returned to the EU. This is most often the case when:

• the goods are faulty or not working properly,
• there is a discrepancy with the order,
• The goods must be repaired, corrected or replaced,
• it is necessary to return to the manufacturer or supplier.

In such cases it is possible to use returned goods procedures, which allows the re-importation of goods with exemption from customs duties and VAT.

Returned goods procedure - what is it?

The returned goods procedure allows:

✔ export of goods outside the EU for repair, correction or return
✔ re-importation of the same goods
✔ exemption from customs duties and VAT under certain conditions
✔ reduction of costs and formal complications

This solution is particularly important for machinery, equipment, spare parts and high-value goods, where the re-payment of dues would be a heavy financial burden.

What to look out for with recurring goods?

In order for return goods to be eligible for duty relief, it is necessary, among other things:

• compliance with the required export and re-import periods,
• proving the identity of the goods,
• complete commercial and customs documentation,
• correct customs declaration and selection of the correct procedure.

Formal errors may result in refusal of the returned goods procedure, Therefore, proper preparation of the entire process is crucial.mulatory relief - This is why the support of an experienced customs agency is so important.

How does Alfa Customs Agency help?

At Alfa Customs Agency:

• we analyse whether the returned goods procedure is the best solution in a given situation,
• we help you choose the right customs procedure,
• we prepare a set of documents,
• we safely carry out the entire process before Customs and Tax.

📞 +48 609 949 144
📧 marcin.szreder@alfaforwarding.pl

If your goods need to go back to the manufacturer or need repairing - before you incur unnecessary costs, consult us.