Returned Goods Relief (RGR) is a procedure that allows the re-importing of goods from the same territory from which they were previously imported without incurring extra customs taxes and duties.
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
