Take goods temporarily out of Great Britain
Check if you can claim relief
You can usually claim relief from UK import duties on items that you took out of Great Britain temporarily. This is called Returned Goods Relief (RGR).
You will not have to pay import duties if you can claim RGR.
Before you leave Great Britain, find out who can claim the relief and which goods you can claim it on.
You claim RGR when you return to Great Britain with the goods.
RGR only gives you relief from Great Britain’s import duties - other countries have their own types of customs relief.