Preferential treatment when returning goods originating in the EU

Normally, goods originating in the EU are not eligible for preferential treatment when returned to the EU.

According to the majority of trade agreements it is not possible to get preferential treatment for returned goods originating in the EU. In some cases, however, customs relief may be granted for the return of the goods.

Criteria for preferential treatment

Preferential treatment may be granted for goods originating in the EU that are sent between:

• countries in the EEA (within the framework of the EEA agreement between the EU, Iceland, Liechtenstein and Norway);
• Switzerland and the EU (does not apply to all goods, please consult Taric);
• Canada and the EU.
  

Tulltaxan (Taric)

Preferential treatment requires the existence of a valid certificate of origin at the time of shipment from the EU and that the goods return with a new certificate of origin. Also enter any of the following document codes from field 44, Annexes, in your import declaration:

• U088 – Goods originating in the EU returning from Canada with a declaration of origin
• U090 – Goods originating in the EU returning from Switzerland with a declaration of origin with Commodity Certificate EUR.1 or EUR-MED
• U091 – Goods originating in the EU returning from Switzerland with an invoice declaration, EUR-MED invoice declaration, declaration of origin, or EUR-MED declaration of origin.
• Y021 – Goods originating in the EU returning from a EEA country with a declaration of origin.
  

Criteria for duty relief for returned goods

Find out more about the criteria that must be met for duty relief on Returned goods.