What is returned goods customs clearance?

In this article, you will learn everything you need to know about customs clearance for returned goods and which documents are required.

Requirements for the returned goods

The returned goods must be community goods of the European Union. This means that the goods were either produced entirely in the customs territory of the EU or originate from a third country and have previously been properly cleared through customs in the EU.

Import declaration and taxes

Goods that originated within the EU can be declared for import "normally". Taxes only apply if you are entitled to VAT refunds. Properly customs cleared goods from third countries can be re-imported duty and tax free within 3 years, e.g. due to returns or repairs.

Which documents are required

We require the following documents for the customs clearance of returned goods:

• Export document with export notice
  • Needs to be requested from the forwarder who carried out the export
• Invoice of the affected shipment
• Invoice for the returned goods with note for partial or total re-importation
  • Original invoice can be used if it is noted that it is a re-importation

In case of repairs, you will need:

• Invoice stating the purpose of the repair and the value (scrap value or current sales value)
• Indication of a temporary export (shipment goes back to the shipper's country after revision)
• If goods are collected in Germany: Invoice with repair costs from the shipper
• Pictures of the goods before packaging

Customs audit and identification of the goods

Goods that are cleared as returned goods are subject to a customs audit. The identity of goods must be proven to the border customs office, e.g. by a stamped serial number or another identification feature.