Returned goods relief
Also called: RGR · geri gelen eşya
Relief from import duty for goods that were exported from a customs territory and are re-imported in the same state, usually within three years. Proof that the goods left the territory and were not significantly altered is required.
In practice
Rejected shipments and goods returned from exhibitions can come back duty free, provided the export declaration and identification evidence are kept.
EU
Türkiye
UKRelated terms
- Temporary admission
- A special procedure allowing non-Union goods intended for re-export to be used in the customs territory with total or partial relief from import…
- Outward processing
- A special procedure allowing goods in free circulation to be exported temporarily for processing or repair abroad and then re-imported with total or…
- Export declaration
- The declaration placing goods under the export procedure so they can leave the customs territory. In the EU it is lodged at the customs office where…