Returned goods and returning goods
Goods may return from outside the EU back to the EU either as originally intended or for some other reason.
The returning goods may have been exported temporarily from the territory of the EU, e.g. for a fair, and they were intended to be returned to the EU.
The returning goods may have been sold and exported permanently from the territory of the EU and they weren’t intended to be returned to the EU. The goods may, however, be returned to the territory of the EU e.g. because the consignee outside the EU doesn’t want to receive them.
When such goods return to the territory of the EU, an import declaration must be submitted for them.
It’s important that you choose the correct procedure code in the export declaration when you are exporting the goods from the EU. Your choice affects the procedure code provided for the goods in the import declaration and the import charges payable on the goods when they return to the territory of the EU. See below what your situation is and read the appropriate instructions.
Return of goods – the different situations
Return of goods permanently exported outside the EU (4010)
Example: The consignee of the goods outside the EU makes a complaint about the goods and returns them to the exporter in the EU. When the goods return, the procedure code to be used in the customs declaration is 4010.
Return of goods temporarily exported outside the EU (re-import 6123)
Example: You export goods for a fair outside the EU, and they return in an unchanged state. When the goods return, the procedure code to be used in the customs declaration is 6123.
Goods that have been under other processing than the outward processing procedure are re-imported after processing (re-import 6122)
Example: You export an item for repair outside the customs territory of the EU, and the repaired item is exempt from customs duty on import. When the item returns to the customs territory of the EU after processing, the procedure code to be used in the customs declaration is 6122.
Goods that have been under the outward processing procedure return after processing (re-import 6121)
Example: You export an item for repair outside the customs territory of the EU under the outward processing procedure, and the repaired item is subject to customs duty on import. When the item returns to the customs territory of the EU after outward processing, the procedure code to be used in the customs declaration is 6121.
Return of re-exported goods
Goods that have been previously placed under the inward processing procedure and re-exported outside the customs territory of the EU after processing can be imported as returned goods. Such re-exported goods can be exempted from import duties as returned goods, if certain conditions are met.
Return of goods exported after the end-use procedure
Goods exported after the end-use procedure can be exempted from import duties as returned goods, if certain conditions are met. Read more about the end-use procedure.