Returned Goods Relief (RGR) is a procedure that allows the re-importing of goods from the same territory from which they were previously exported without incurring extra customs duty and taxes. Businesses must file an accurate import declaration when claiming RGR to ensure customs clearance is processed correctly.
Conditions for Returned Goods Relief:
Same individual: Both importer and exporter must be the same person
Original condition: The goods must be reimported in the same state
No repair: The products were not processed or repaired for improvement
Timely return: The products must be re-imported within 3 years of export