Under what conditions can returned goods be re-imported into the EU duty-free and tax-free?
Returned goods can be re-imported into the EU free of duty and tax if the following conditions are met:
- The goods must be returned unchanged.
- The original export must be proven (e.g. with export documents such as an outgoing invoice or an outgoing note).
- The return must take place within three years.
If these conditions are met, there is usually no need to pay customs duty and import VAT on re-importation.