The EU-UK Trade and Cooperation Agreement has eliminated customs duties for goods imported from GB where the goods are of UK origin. However, where the goods being imported from GB are not of UK origin, customs duty is applicable. This includes goods of EU origin that have been imported into GB and are subsequently imported into Ireland.
However, I am advised by Revenue that the Union Customs Code has a relief, Returned Goods Relief, which may apply to the scenario outlined by the Deputy.
Under Returned Goods Relief, goods can be re-imported into the EU without payment of customs Duty provided the goods:
- were originally exported from the EU
- are returned to the EU within 3 years from the date of export and
- are re-imported in the same state.
VAT relief may also apply if the goods are re-imported into the EU by the same economic entity that originally exported the goods out of the EU.
To claim the relief, documentary proof will be required by Customs on importation to Ireland including the returned goods information sheet (Form INF 3) completed by the competent authorities in the exporting Member State or a copy of the export declaration authenticated by the competent authorities in the exporting Member State. Proof that the goods are unaltered when being imported to Ireland is also required e.g. information from an inventory system or other means of tracking the goods from re-import into Ireland back to storage in the UK and back to the original export out of the EU.