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).
UK customs clearance complaints/returns in the UK
- goods imported into the UK before 1 January 2021
- will be customs cleared as regular export from the UK
- goods imported into the UK after 1 January 2021
- will be customs cleared as returned goods
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.