Returned Goods Relief from the UK – how to avoid paying duty again? [2026]

Selling to the UK involves the risk of returns. The customer did not collect the parcel, the goods were defective, or simply exercised the right of return in e-commerce.

When goods return to Poland from the UK, from a customs perspective it is import. The customs officer is not interested that "this is my own jacket I sent a week ago". If you do not apply the correct procedure, you will pay Duty and VAT on your own goods.

The solution is Returned Goods Relief (RGR) – exemption for returning goods.

What is RGR?

This procedure allows exemption from duty (and often VAT, though regulations are more complex) for goods that: 1. Were previously exported from the EU customs territory. 2. Return in the same condition unchanged (not processed, improved – only used or tried on). 3. They return within 3 years from the date of export. 4. They return to the same entity that sent them (usually).

What documents are needed?

For the customs agency to declare the goods as "Return" (Procedure 40xx F01 or similar), you must prove that these specific goods previously left.

Necessary evidence:

• Original export message (IE599) – This is the most important document. It shows that the goods have legally left the EU. The export MRN number must be entered in the import declaration.
• Export invoice – The one with which the goods departed.
• Transport documents – Confirming route PL -> UK and UK -> PL.
• Declaration – That the goods were not processed in the UK (except for possible checking/fitting).

Challenge: E-commerce and mass returns

For online stores with hundreds of returns monthly, matching each return with the original IE599 is a logistical nightmare. Therefore, simplifications or consolidated summaries are often used if the appropriate permits are held.

Without IE599, customs may refuse RGR relief. Then you will pay duty and VAT as for normal import (and must reclaim VAT in the return, which freezes cash flow, and duty is a cost).

Return and VAT

Customs relief (RGR) is relatively simple procedurally (EU requirements). VAT relief on returned imports is governed by Polish regulations (VAT Act, article 79 and related). Generally, if you meet the conditions for customs relief, you usually also meet the conditions for VAT relief on import – provided you are the same taxpayer who made the export.

Is it possible to repair goods in the UK and bring them back?

Note: If the goods left, were repaired/improved in the UK and return – this is NOT RGR. This is the Outward Processing procedure. If you declare it as RGR, you commit an offence (because the goods have changed condition). Under RGR, goods must return in the same condition as when exported (they may be damaged but not "repaired" or "improved").

Summary

To avoid paying for your own goods returning from the UK: 1. Keep export documents organised (archive IE599). 2. Inform the customs agent before upon vehicle arrival, that this is a "RETURN", not a regular import. 3. Prepare the MRN number of the original export.

Without this, returning goods may cost you an additional 23% VAT and customs duty that you should not pay.

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Official sources

• EU Commission (Customs procedures) — European Commission, 2026-03-04
• UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
• GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04