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this is a quick guide on how to use returned goods relief to obtain tax relief if youamp;#39;re re-importing goods into the uk the returned goods relief program enables a physical item that was previously imported into a territory to be reintroduced into that territory without the need to repay tax because this was accounted for at the time of its initial import aircraft are ideal examples of goods that often move between jurisdictions and tax territories the majority of aircraft owners are unaware that when they depart the country into which they were imported they are considered to be exported similarly they use returned goods relief when they re-enter the territory following are the primary conditions for claiming relief on returned goods to be eligible for import vat exemption both the exporter and the importer must be the same individual the products must be reimported in their original condition excluding any work performed to keep the goods in functioning order the items must h
