Complaints / returns

Importing claimed/returned goods back into the EU

The goods must be accompanied by a proforma invoice or an invoice for customs purposes; the invoice must include the usual essentials

Please note – the origins given in the invoice, for complaints/returns, issued by a UK consigner: always state the EU origin (as this is a return).

you must provide the following documents:

customs documents on the basis of which the goods arrived in the UK (both EU and UK customs documents)
original goods invoices, delivery notes and CMRs certified by the consignee

Customs clearance complaints / returns in the Czech Republic

There are two options:

1. Clearance as regular goods to be released into free circulation

the preference phrase with the exact wording must be included in the invoice: "The exporter of the products covered by this document (EORI / Exporter Reference No. ..........) declares that, except where otherwise clearly indicated, these products are of EU preferential origin."
the customs office is likely to levy a customs duty

2. Clearance as re-import

you must provide documents relating to the original export from the EU, EU customs documents (only for exports after 1 January 2021), as well as the original goods invoices, delivery notes and CMRs certified by the consignee,
it will be discussed directly at the customs office (clearance takes longer)
if all documents are conclusive and the customs office accepts the documents, no customs duty will be levied

The consignee must decide which option is possible / more acceptable to them.

Exporting claimed / returned goods back to the UK

The procedure is a mirror image of the import procedure.