Guidance

Requested Procedure 23: Temporary export for return of goods in the unaltered state (Returned Goods Relief)

Updated 6 July 2024

Requested Procedure 23: Temporary export for return of goods in the unaltered state

This Appendix contains the specific completion rules instructions for the 23-series Procedure Codes for Data Element (DE) 1/10 for Exports.

Use the index list below and the Procedure Codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

This Appendix includes Procedure Codes:

2300

Notes:

The completion notes in this Appendix are a supplement to the main CDS Declaration Completion Instructions for Exports.

This Appendix only contains any additional completion notes for each 4-digit Procedure Code and does not constitute full guidance on how the declaration should be completed.

Only one 4-digit Procedure Code can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes in DE 1/11.

These completion notes are supplemented by the DE 1/11 Additional Procedure Code Notes and therefore any instructions relating to the Additional Procedure Code (3-digit code for DE 1/11) are not included here and must be read in addition to this Appendix.

General declaration completion notes

Where information may be entered at Header or Item level:

• It may only be entered at header level where it applies equally to every goods item. This restriction does not apply to DE 7/10 and DE 7/18 where seals information is required for pre-departure declarations.
• Information must be entered at item level where it differs for even a single goods item.

However, please note that while DE 3/39, 8/2 and 8/3 are header level only data elements, they do not have to apply equally to all items on a declaration.

2300:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Exports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of Procedure:

The use of this procedure code is a declaration by the Exporter that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

This procedure code is for the temporary exportation of Union goods or goods in free circulation and/ or home use, intended to be re-imported in an unaltered state where a claim to Returned Goods Relief (RGR) under Council Regulation (EU) No. 952/2013 (UCC), Article 203 will be made upon re-importation (B1).

This procedure code is for the temporary dispatch of Union goods or goods in free circulation and home use goods, intended to be re-imported in an unaltered state where a claim to RGR under Council Regulation (EU) No. 952/2013 (UCC), Article 203 will be made upon re-importation from any Special Fiscal Territory or other territory with which the EU has formed a Customs Union (B4).

Conditions for Use:

This Procedure Code is used to temporarily export Union goods or goods in free circulation and home use goods to outside the territory of the Customs Union, with an intention to claim duty (and where applicable VAT) relief under RGR on re-importation (B1).

This Procedure Code is used to temporarily export Union goods or goods in free circulation and home use goods to any Special Fiscal Territory or other territory with which the EU has formed a Customs Union, with an intention to claim VAT relief under RGR on re-importation (B4). Please see ‘Pay less import duty and VAT when re-importing goods to the UK’ for detailed conditions regarding use of RGR with Special Fiscal Territory or other territory with which the EU has formed a Customs Union.

Evidence must be available to demonstrate the status of the goods at their original export.

Where a claim will be made to relief from VAT at re-importation, proof of home use as well as free circulation status will be required. VATZ must not be declared in DE 6/17 on the export declaration.

On re-importation, the MRN of the export declaration or export customs clearance request must be declared as a previous document in DE 2/1 using previous document code MRN.

Goods must return in an un-altered state (Council Regulation (EU) No. 952/2013 (UCC), Article 203), to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification.

In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in DE 3/1 or 3/2 at export and 3/15 or 3/16 at re-import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in ‘Pay less import duty and VAT when re-importing goods to the UK’ are met.

Please see ‘Pay less import duty and VAT when re-importing goods to the UK’ for additional conditions for eligibility for RGR.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Codes used on the declaration (DE 1/11).

Restrictions on usage:

Duplicate list cannot be used with this procedure code.

Goods must not have been exported for the purpose of repair or process.

Goods must not be in customs, excise or VAT suspense.

Any revenue claimed at export must be repaid at re-import (for example, if VAT zero-rated at export, VAT must be paid at re-import).

Where VAT relief is intended to be claimed at re-importation, VATZ must not be declared in DE 6/17 on the export declaration.

This procedure code may not be used for goods in excise duty suspense or where excise drawback is being claimed at exportation.

Where the additional declaration type used in DE 1/2 is: F, J, K, Y or Z authorisation to use the Simplified Declaration Procedure (SDP) regular use or EIDR must also be held.

EIDR may only be used for direct exports and where the pre-departure declaration is waived, as per Commission Delegated Regulation (EU) No. 2015/2446, Article 245.

Where the INF document codes in DE 2/3 are declared, EIDR may not be used.

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

Where the additional declaration type used in DE 1/2 is: A, one of the following applies:  

• Where the goods are being exported via an arrived only export Goods Vehicle Movement System (GVMS) location, and a CSE authorisation is not being used, DE 3/39 must include authorisation type code EXRR.  
• A Customs Supervised Exports authorisation must be held and DE 3/39 must include authorisation type code CSE. If a CSE authorisation is being used for an export via an arrived only export GVMS location, then DE 3/39 must not include EXRR.  
• Where goods are being exported from GB as Merchandise in Baggage, DE 3/39 must include authorisation type code MIB.

Notices:

Check if you need to declare goods you bring into or take out of the UK

Information on RGR can be found on GOV.UK

Pay less import duty and VAT when re-importing goods to the UK
VAT on goods exported from the UK (VAT Notice 703)

Declaration category:

B1, B4,C1 F and C21e EIDR NOP

Declaration Type (DE 1/1):

Enter code: EX or CO

For goods being temporarily exported or dispatched from the UK with a view to re-importation under RGR, the declaration type (DE 1/1) should reflect the intended destination of the goods:

• If the goods are being dispatched to another Special Fiscal Territory or other territory with which the EU has formed a Customs Union, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F75 must be declared in DE 1/11 (Additional Procedure Code). CO may only be used with VAT only RGR.
• If the goods are being exported to a country outside the Customs Union, then the declaration type (DE 1/1) should be completed with code ‘EX’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A, D, F, J, K, Y or Z.

Simplified Declaration/Previous Document (DE 2/1):

For exports, the MUCR (using document type code MCR) and the DUCR (using document type code DCR) and any associated part numbers (document type code DCS), must always be declared at header level.

Other previous document type codes may be declared at either header or item level. Please refer to CDS Declaration Completion Instructions for Exports, DE 2/1 for details.

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Y (completed on supplementary declarations only – elements SDE, CLE*, DCR and DCS must be repeated as necessary).	SDE (to represent the simplified declaration)	For SDE: Enter the MRN for the simplified declaration.	Enter the goods item number from the simplified declaration (SDE) or EIDR record.
Y (completed on supplementary declarations only – elements SDE, CLE*, DCR and DCS must be repeated as necessary).	CLE (to represent the entry in declarants records).	For CLE: Enter the date of the EIDR record.	Enter the goods item number from the simplified declaration (SDE) or EIDR record.
Y (completed on supplementary declarations only – elements SDE, CLE*, DCR and DCS must be repeated as necessary).	DCR (to represent the DUCR).	For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (completed on supplementary declarations only – elements SDE, CLE*, DCR and DCS must be repeated as necessary).	DCS (to represent any DUCR part no’s).	For SDE and CLE: Enter any part numbers associated with the DUCR.	—
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—
Z	MCR (to represent the MUCR).	Enter the MUCR assigned to the goods.	Enter the goods item number from the goods manifest.

*Please note that SDE represents the Simplified Declaration Procedure (SDP) regular use and CLE represents Entry in Declarant’s Records (EIDR).

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

Where a claim to RGR is being reserved for eligible export packing materials intended for re-use and re-import, PAL12 should be used as specified below.

The following AI codes may be required in DE 2/2:

Coverage	AI statement code	Details to be declared
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder, followed by ‘Returned goods’ which will identify that the goods are eligible for RGR and that no further customs documentation is required for release.
Code used to declare: • That the pallets or containers being temporarily exported are in free circulation in the EU • Are owned by the exporter and are intended for reimportation within 3 years of the export. • VAT has not been reclaimed at exportation. • That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded. • That the pallets or containers are eligible for RGR. As per Council Regulation. (EU) No. 952/2013, Article 203 and Commission Delegated Regulation (EU) No. 2015/2446, Article 137.	PAL12	Enter ‘RGR Pallets or Containers’ followed by the exporter’s name and the intended date of export.

Documents produced, certificates and authorisations, additional references (DE 2/3):

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C605 to be declared when an INF3 document is requested. Where authorisation document codes are declared in DE 2/3, the corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable).

Enter the following for the INF3 form (Form C&E 1158):

An INF3 is only required where RGR triangulation applies (see ‘Pay less import duty and VAT when re-importing goods to the UK’ for details)

Document code	Document identifier	Document status
C605	Enter the reference number of the INF3. Where a sequentially numbered range of INF3s cover the goods enter the lowest to the highest reference numbers of the INF3s concerned i.e. document code + 0054037-0054047: status code. Where INF3s are not sequentially numbered enter the reference number of each INF3 concerned. Faxed copy not acceptable.	Use status code AC if certification is required otherwise use status code AE (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definitions).

Holder of the authorisation identification number (DE 3/39): 

Where goods are being exported from GB as Merchandise in Baggage, the following code must be declared in DE 3/39:

Authorisation type	Authorisation type code	Identifier
Merchandise in Baggage	MIB*	Enter the EORI of the Exporter.

*MIB is not permitted for exports from Northern Ireland.

The following code must be declared in DE 3/39 where an arrived export declaration is made at one of the listed locations (where CSE is not held).

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Code	Description
EXRR	Submission of an arrived export declaration (where CSE Authorisation is not held)

Location of Goods (DE 5/23):

For goods being exported via a Goods Vehicle Movement System (GVMS) location, including arrived only GVMS locations, enter the appropriate goods location code from Appendix 16S: DE 5/23: Goods Location Codes: Goods Vehicle Movement Service.

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Where Merchandise in Baggage (MIB) is being used to export goods, the location code declared in DE 5/23 for the arrived declaration should be the code for the port/airport that the goods will be exported through. This must not be a GVMS location code. Every location which has a GVMS location code, will have an alternative non-GVMS location code which can be used for MIB consignments.

For goods placed under the export procedure inland (i.e. CSE) enter the appropriate goods location code from Appendix 16L: DE 5/23: Goods Location Codes: CSE.

Where CSE is not being used, or where goods are not being exported at an arrived export declaration location, enter the location details as follows:

Enter the location details appropriate to the border location where the goods are being arrived, using the appropriate code from Appendices 16A to 16H, 16J to 16L and 16R to 16S: DE 5/23: Goods Location Codes.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 2300:

Union Additional Procedure Codes:

F75

National Additional Procedure Codes:

000, 0GD, 0MG, 1CD, 1CG, 1DP, 1MB*, 1NO, 1NP, 2DP

*APC 1MB is not permitted for exports from Northern Ireland.

Notes:

The use of this procedure code is a declaration by the Exporter that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the Exporter to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been declared appropriately.
• Entry under this procedure code is an undertaking by the Exporter/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the customs procedure are not met.
• If any of these criteria are not demonstrated to the satisfaction of HMRC then the relieved duty will be payable and a penalty may also be charged.
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. B1.
• Agents must have prior written approval from the Exporter to enter goods to RGR on their behalf and ensure a copy of the declaration is returned to the holder.
• Pay less import duty and VAT when re-importing goods to the UK defines what is meant by ‘Goods in free circulation’.
• All supporting materials (for example rope, wood and plastic) used for the storage and protection of the goods are also eligible for relief.
• Evidence of export and Union, free circulation and home use status as described in Pay less import duty and VAT when re-importing goods to the UK except where the export declaration reference is quoted in DE 2/1 (Previous Documents).

Entry under this Procedure Code is a declaration that:

• If intending to claim duty relief at re-importation:
  • The goods are eligible to claim RGR.
  • All other conditions and requirements associated with claiming RGR have been met.
  • The goods had Union status/ were in free circulation and home use when exported from the customs territory of the EU or Territory with which the EU has formed a Customs Union.
  • The goods will not undergo any process or repair outside that territory other than routine maintenance to keep them in good condition, or handling which only altered the goods appearance, for example attaching operating instructions in foreign languages.
• If intending to claim VAT relief at re-importation, it is a further declaration that:
  • the goods are being exported from the EU by the exporter or on their behalf.
  • any VAT due on the goods was paid and will not be reclaimed at exportation from the EU. VATZ must not be entered in DE 6/17.

VAT

Where VAT relief is intended to be claimed at re-import:

• Evidence must be held that the goods were VAT paid at exportation or dispatch.
• the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in DE 3/1 or 3/2 at export and 3/15 or 3/16 at re-import must be the same).
• VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in ‘Pay less import duty and VAT when re-importing goods to the UK’ are met.
• VATZ must not be declared in DE 6/17 on the export declaration

Where goods are zero rated at export:

• VAT relief cannot be claimed at re-importation.
• The terms and conditions stipulated in VAT on goods exported from the UK (VAT Notice 703) must be met.
• Documentary evidence of export is needed to support the claim to VAT zero-rating.
• The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.
• If evidence of export is not obtained within the specified period, then the supply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see VAT on goods exported from the UK (VAT Notice 703).

Security Required

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Excise:

Whilst excise goods may be exported under this procedure code:

• Relief of excise duty is not available under RGR.
• They must not be in excise duty suspense at the time of exportation.
• Excise drawback must not be claimed at exportation.
• They will not be eligible for excise duty relief at re-importation.