Returns and re-imports related to customs duties

Most e-commerce companies face numerous returns of goods. Often also from abroad, if the products are shipped internationally. In this article, we explain the key customs-related aspects and steps associated with returns from overseas. 

What does Returned Goods mean?

"Returned goods" are items that have been exported from the EU and are either intended to be re-imported into the EU or must be brought back due to special circumstances. If the conditions are met, returned goods can be re-entered into the free circulation of the EU without import duties (= customs and generally import VAT). This also applies to partial quantities as well as parts and accessories of previously exported goods. It is important to prove that the imported and the previously exported goods are identical ("proof of identity").

For goods to be treated as returned goods, they must originate from the EU and have genuinely been exported from the EU customs territory. Additionally, they must generally be re-imported into the EU within three years and released for free circulation to regain their original customs status.

Note: Even for returned goods, the provisions for import prohibitions and restrictions (VoB) must be observed.

What documents are needed for re-importation?

To re-import returned goods into the EU, certain documents must be presented. If the value of the goods exceeds 1,000 euros or the weight exceeds 1,000 kg, an import declaration is required.

The declaration can be submitted electronically in the ATLAS system with procedure code 4010 / the Single Administrative Document (in box 37) or orally using a commercial invoice. 

Additionally, one of the following export proofs must be presented: 

• a copy of the export declaration

• a copy of the export invoice or dispatch note 

• or other proof documents such as correspondence and brochures.

It is important to demonstrate that the imported goods qualify as returned goods and that they originally originate from the EU and have genuinely been exported from the EU customs territory. This can be done in the electronic customs declaration in one of the free text fields or with the Form 0328 "Information on the proof of return goods status".

However, it should be noted that customs regulations may vary by country and region. Therefore, it is advisable to inform yourself about the specific customs conditions before re-importing returned goods. 

traide Support

Although the application of HS codes (6-digit customs tariff number) should be uniform worldwide, there are cases at the subheding level (e.g., with 8-digit numbers) where the customs tariff number needs to be individually adjusted. 

With traide AI, you can determine the correct customs tariff number.

If you have any questions or uncertainties, you can contact the customs authorities or also rely on traide AI. With the help of traide AI, you can determine the correct customs tariff number and thus avoid potential errors when importing returned goods. 

If you have further questions, please feel free to contact us at info@traide.ai.