Returned goods relief: requirements in various countries

Muitinės praktikų asociacija
Muitinės praktikų asociacija
Lithuanian Customs Practitioners Association, Lithuania
Published 30 Sep 2021
Returned goods relief: requirements in various countries
Adobe Stock
Topic spotlight
Duties & taxes
There are often situations where goods exported from a country are returned for various reasons. Therefore, countries have special regulations on returned goods which provide for relief from duties and possibly other import taxes. In this article, we overview regulations in the European Union, the United Kingdom of Great Britain and Northern Ireland, Switzerland, Ukraine, Mexico and the United States.

Related content

CJEU: claiming the wrong tariff quota does not justify double duties

CJEU: claiming the wrong tariff quota does not justify double duties

Editorial Board
Editorial Board
23 Jul 2026

What happens if an importer claims the wrong tariff quota? Can customs charge both safeguard and anti-dumping duties on the same shipment because of it? A seemingly minor procedural error…

Duties & taxes
News in focus
View glossary entry

Non-manipulation certificate: the proof of direct transport that protects your preference

16 Aug 2026

What a non-manipulation certificate is, the direct-transport rule behind it, who issues it, how the EU procedure works, and its new role for US imports.

Duties & taxes
View glossary entry

Tariff quotas: the volume limit that changes the duty

10 Aug 2026

What a tariff quota is, the preferential, autonomous and safeguard types, how they are managed, and how the steel quotas work - with a worked example.

Duties & taxes
View glossary entry

Anti-dumping duties: the extra duty on dumped imports

03 Aug 2026

What an anti-dumping duty is, how the EU sets it through an investigation, how it applies on top of the normal customs duty, and how circumvention is tackled - with…

Duties & taxes
View glossary entry

Customs duties: the import tariffs set by code and origin

31 Jul 2026

What a customs duty (tariff) is, how the rate is set by the commodity code and the origin of the goods, how it is calculated, and the additional duties -…

Duties & taxes
View glossary entry

Import taxes: the three taxes customs collects at import

20 Jul 2026

What import taxes are in the EU - customs duty, import VAT and excise - how each is calculated on a customs-law basis, and where to find the rates.

Duties & taxes