Customs procedure Returned Goods
Returned Goods Relief allows you to re-import goods into the EU without paying Customs Duty and VAT. You can get this exemption if you are re-importing European Goods back into free circulation in the EU after they have previously been temporarily or definitively exported from the customs territory. You must, however, meet the conditions of this relief:
- Prove that your vessel was purchased in Europe or imported.
- Prove that the VAT has been paid in Europe.
Also: The vessel must be in unaltered state, apart from any work that may have been carried out to maintain the goods in working order. The vessel has not been upgraded to increase their value. The vessel must be re-imported within 3 years of the date of export. Export also means leaving the 12-mile zone!! With a trip to England or Helgoland you have left the 12-mile zone, in fact you have visited a country outside the EU.
If you can NOT prove any of this,
then you must pay!
Do you have a VAT-declaration issued by the Landelijk Team Jachten in Vlissingen then it will be accepted throughout Europe and exemption will be granted without problems.
