IMPS06200 - Valuation for import VAT: exceptions to the normal rules: re-imports: goods re-imported in the same state

Regulation 121D provides modifications and exceptions to Returned Goods Relief (RGR) available under sections 37-39 of the UK reliefs document, for goods re-imported into Great Britain in an unaltered state, other than any necessary running repairs that did not increase their value. Further to customs rules in the reliefs document and relief from import duty, for VAT relief Reg 1212D requires the same person re-import goods that had previously exported them, and that any VAT that had been due on an item, has been paid. Regulation 121D(7) excludes from the relief good that had been subject to a supply outside the UK, and 121D(8) likewise excludes from VAT RGR, vehicles that had been subject to zero-rated supplies under the Personal Export Scheme.

Regulation 125 to SI 2020/1545 sets out the transitional provisions for items removed to the EU, prior to the end of the transitional period.

The usual time limit for items to return free from import taxes including VAT is three years, for RGR to be allowable. Pay less import duty and VAT refers to time limits including circumstances where they may be waived.