HMRC has published new guidance on how to bring goods back into the UK after they have been imported into another country or if they are rejected for import at the other country’s border, where import and export declarations are required. For non-controlled goods re-entering Great Britain after being in free circulation in the EU immediately prior to import, businesses can use delayed import declarations until 30 June 2021. For controlled goods, businesses must have the appropriate documentation and complete a full import declaration on their return.
Businesses claiming returned goods relief in the import declaration must use the returned goods relief procedure code and give details of their export declaration or alternative evidence that the goods were previously in the UK.
HMRC has published new guidance on how to bring goods back into the UK after they have been imported into another country or if they are rejected for import at the other country’s border, where import and export declarations are required. For non-controlled goods re-entering Great Britain after being in free circulation in the EU immediately prior to import, businesses can use delayed import declarations until 30 June 2021. For controlled goods, businesses must have the appropriate documentation and complete a full import declaration on their return.
Businesses claiming returned goods relief in the import declaration must use the returned goods relief procedure code and give details of their export declaration or alternative evidence that the goods were previously in the UK.
