Returned Goods Relief Customs Support
UK goods returning after export may qualify for relief from import duty and, in some cases, import VAT. Returned Goods Relief is evidence-led: the returning goods must be linked to the original export and meet the relevant conditions. Cartwright CS helps assemble the evidence and prepare the return import declaration correctly.
We are Cartwright Customs Services
Cartwright CS Ltd is a UK customs broker and customs agent based in Southampton, Hampshire. We support businesses, freight forwarders, hauliers and private clients with customs declarations, border documents and practical coordination across the UK and Europe.
Our approach is simple: gather the right information early, explain what is needed in plain English and keep the customs paperwork connected to the real movement of the goods.
What this service covers
- Eligibility checks before return shipment
- Linking returned goods to earlier export evidence
- CDS import declarations claiming Returned Goods Relief
- Support for commercial returns, rejected goods and personal property
- RGR entries for returning vehicles, motorcycles, boats and equipment
- Checking whether repair or processing overseas changes the position
- Coordination with carriers, ports and freight forwarders
- Eligibility, authorisation and documentary requirements depend on the goods, route and circumstances of each movement.
Who we help
- UK businesses receiving rejected or unsold goods back
- Individuals returning UK-registered vehicles
- Yacht and equipment owners bringing assets back to the UK
- Exhibitors and contractors returning equipment
- Removals companies handling returning personal belongings
Why this service matters
RGR is not based only on UK ownership. Customs must be satisfied that the same goods were previously exported, normally return within the permitted period and have not undergone disqualifying changes. VAT relief has additional conditions, including who is importing the goods.
How Cartwright CS helps
We check whether the returning goods can be linked to an earlier export from the UK and whether the available records support the requested relief.
This may involve reviewing the original export declaration or MRN, previous invoices, shipping documents, asset records, photographs, serial numbers or vehicle identification details. The aim is to establish the identity of the goods, their customs status when exported and whether the relevant relief conditions are satisfied.
Where the original export declaration is unavailable, we assess what alternative evidence can be supplied. HMRC may accept alternative documents where they adequately establish the earlier export and customs status, but relief cannot be assumed simply because the importer previously owned the goods. We also flag cases where repair, processing, a sale overseas or a change of importer means another procedure should be considered.
Common challenges we solve
- No original export MRN or shipping document
- Serial numbers or vehicle VINs not shown on older evidence
- Goods returning more than three years after export
- Repairs or alterations carried out abroad
- A different legal person importing the returned goods
- Confusion between RGR, Temporary Admission and Outward Processing
How the process works
- Send the original export evidence and current return shipment documents.
- We compare identity, ownership, dates and overseas activity.
- We confirm what additional evidence or explanation is needed.
- The return import declaration and relief claim are prepared.
- We respond to customs checks or requests for evidence.
- For vehicles, we also flag any NOVA or registration steps.
Why choose Cartwright CS
A Returned Goods Relief claim often depends on evidence retained from the earlier export. We review ownership, dates, goods identity and the reason for return before deciding how the import declaration should be made.
Where records are incomplete, we explain what evidence is still needed rather than assuming relief is available. We can also coordinate the customs clearance and release stages with the carrier or port.
Location and coverage
We are based in Southampton, close to Southampton and Portsmouth, and support customs movements across the UK. Depending on the service and route, we can assist with movements through Southampton, Portsmouth, Dover, Felixstowe, Tilbury, London Gateway, Liverpool, Grangemouth, Immingham, Harwich and other UK locations, as well as coordinated European movements.
Frequently asked questions
What is Returned Goods Relief?
It can provide relief from import duty when qualifying goods return after export. Import VAT relief is subject to separate conditions.
Is there a time limit?
Goods normally need to return within three years, although exceptions may be considered in some circumstances.
What evidence is useful?
The original export MRN is particularly useful. Other evidence may include export invoices, bills of lading, air waybills, asset registers, serial numbers, registration documents and photographs identifying the goods.
We also need to establish when the goods were exported, whether they were altered or repaired overseas, and who is importing them on return. Import VAT relief has additional conditions.
If the original export declaration is missing, we can review alternative supporting documents before preparing the claim.
Can repaired goods use RGR?
Repairs or processing can change the relief position. Outward Processing or another treatment may be relevant.
Can you handle returning vehicles?
Yes. We can support the import declaration, RGR evidence review and associated NOVA requirements.
Bringing previously exported goods back to the UK?
Send Cartwright CS the original export and return documents before arrival so the relief position can be checked.