Returned Goods Relief (RGR) is a customs relief that removes the need to pay duty on goods that have previously been exported and are being re-imported into the UK.

When you are moving goods into NI, RGR can be used to provide relief from the EU tariff if other options to mitigate tariffs are not suitable and the goods meet the conditions for RGR. If you export goods from the EU and clear them in GB, then move some or all of them into NI, you do not need to pay import duty again in NI as these goods are being ‘re-imported’. Similarly, if you are a trader that transfers parts or finished goods between sites (e.g. manufacturers) or receives customer returns from GB (e.g. retailers) you can claim RGR so that you don’t pay the duty when the goods return to NI.

To claim RGR, you simply need to add in the correct procedure code (e.g. 6110) on your full frontier declaration (FFD).

To claim RGR, make sure you can prove:

  • Evidence of import/export
  • That your goods have remained the same throughout the process – e.g. they haven’t undergone undergo any processing or altering

RGR must normally be claimed within three years of the export, although you can ask for this time limit to be waived in special circumstances.

For more information on RGR, please visit this guidance.