iAIS & iAES – Ireland – Frequently Asked Questions – Page 6 | iCustoms

iAIS & iAES – Ireland – Frequently Asked Questions

How do customs declarations work for returned goods in Ireland?

Returned Goods Relief (RGR) allows duty- and VAT-free re-import of goods previously exported from the EU, provided:

  • They return within 3 years of export.
  • They are in the same state (apart from normal wear and tear).
  • Proof of original export (export MRN, invoice, shipping doc) is available.

Example: An Irish company exports clothing to a U.S. buyer, who later returns unsold stock. With RGR, the goods can re-enter Ireland without fresh import duties or VAT.

Pitfalls: If you can’t prove the original export, Revenue may treat the goods as new imports.