Can European Union (EU) goods which have been exported outside the EU be re-imported without payment of customs duty (CCT)?
EU goods (goods which were in free circulation in the EU immediately prior to export and in respect of which no refund of customs duties was or will be granted on the grounds of export) may indeed be re-imported without payment of customs duty subject to certain conditions. The following conditions apply to non-CAP (Common Agricultural Policy) goods: • Time Limit: the goods must, as a general rule, be re-imported within three years from the date of export. • Goods previously imported for a particular purpose: in the case of goods which had originally been imported at a reduced or nil rate of customs duty because of their use for a particular purpose, e.g. end-use, the grant of the relief is subject to their being re-imported for the same purpose. • Same-state goods: normally, goods are not eligible for relief under the re-importation provisions unless they are re-imported in the same state as they were when exported. • Evidence: evidence, such as a copy of the export declaration (SAD),
