Sending something abroad and having it come back does not always mean paying tax on it again. Here is when the relief applies and how to claim it.
If you send something out of the UK and it comes back, HMRC can waive the customs duty and import VAT that would normally be charged on arrival. The relief is called Returned Goods Relief. It applies to goods that were exported from the UK and are now being brought back, for example a camera you took abroad and posted home, or an item you sent overseas for repair and had returned.
It is not the same as returning an online order to a foreign seller, which is covered in reclaiming import VAT and duty on a return.
Claim at the time of import. For a parcel sent by post, ask the sender to write "Returned goods - relief claimed" clearly on the package and on the customs declaration (the CN22 or CN23 label). The declaration must describe the goods accurately, with the quantity and value. If you are registered for VAT, the VAT number should be on it too.
If you are carrying your own belongings back in your luggage, you do not need to make a formal declaration as long as the conditions are met. Walking through the green channel counts as claiming the relief. Anything other than your own belongings, such as commercial samples, goes through the red channel.
HMRC may ask you to show the goods left the UK. Documents it accepts include a copy of the export invoice, an airway bill or bill of lading, a certificate of posting for the outward parcel, or a copy of the import invoice showing the goods are being returned. Keep receipts and shipping papers for at least 4 years.
GOV.UK says you should claim at the time of import. If you did not, HMRC may accept a late claim and repay the charges, provided the goods are declared correctly. If you disagree with a decision, you can appeal it.
You post a pair of trainers worth £90 to a friend in the USA, and they send them back unused six months later. Without the relief, the parcel could attract duty and VAT on arrival. With the relief claimed on the label and declaration, and the same person (you) as both exporter and importer, there is no duty and no import VAT to pay. Keep the certificate of posting from the outward parcel in case HMRC asks for it.
A change coming: the UK Government has confirmed that the £135 customs duty relief will end by October 2028 (announced 23 June 2026). Nothing changes yet, and this page reflects today's rules. See the government's reforming customs rules for low value imports page.
Related guides: Reclaiming import VAT · Sending a gift to the UK · Courier fees compared · Buying from the USA
It is a UK customs relief that removes duty and import VAT on goods that were exported from the UK and are now coming back unchanged. The goods must usually return within 3 years, and for the VAT relief the same person must export and re-import them.
The standard limit is 3 years from the date the goods were exported. Crown servants have 6 years. HMRC can waive the limit in some cases, including personal property of a UK resident for personal or household use.
Ask the sender to write "Returned goods - relief claimed" clearly on the package and on the customs declaration, with an accurate description, quantity and value of the goods. Keep proof that the goods left the UK, such as a certificate of posting or the export invoice.