ECOMMERCE RETURNS · RETURNED GOODS RELIEF

Your returns cross the border twice. Do you know you're not paying duty twice?

Every re-imported customer return can qualify for Returned Goods Relief — most never get claimed. BorderAudit finds the qualifying returns in your HMRC declaration data automatically and prepares the reclaim.

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2-minute check · no data upload, no card
THE LEAK

Every unclaimed return is duty paid twice.

UK RETURNS · CROSS-BORDER

Industry estimates put the cost of UK retail returns at roughly £7bn a year. The customs slice — duty charged again on re-imported goods you already own — is the part almost nobody itemises, and the easiest to get back.

▲ Return rates
20–30% of fashion orders come back
Online fashion returns typically run at 20–30%. Every cross-border return re-enters the UK as a fresh import — and by default, HMRC charges duty on it.
▲ Double duty
Duty charged twice on the same goods
If Returned Goods Relief isn't claimed at re-import, you pay import duty again on stock you already own. The cost lands silently inside your landed-cost line, itemised nowhere.
▲ No linking
Nobody matches the export to the re-import
Carriers, consolidators and 3PLs each see one fragment of the journey. Across millions of declaration lines, no one links a return to its original export — so the relief is never evidenced.
▲ Closing window
The 3-year reclaim window closes monthly
Duty overpaid can generally be reclaimed up to three years from the entry. Every month, your oldest returns expire from scope — and each Black Friday peak adds a bigger wave that will expire on schedule.
THE JOURNEY

Out, back — and wrongly charged at the border.

Every cross-border return re-runs this journey. Most re-enter at full duty.

THE RELIEF

What is Returned Goods Relief?

Returned Goods Relief (RGR) is a UK customs relief that removes import duty — and in many cases import VAT — on goods re-imported into the UK after being exported. To qualify, the goods must have been in free circulation in the UK before export, be returned unaltered, and be re-imported within three years of leaving. For an online retailer, that means most cross-border customer returns can come back over the border duty-free — if the claim is made and evidenced.

Condition 01
In free circulation before export
The goods were UK duty-paid or UK-origin, circulating freely in the UK before they were exported to your customer.
Condition 02
Returned unaltered
The item comes back in the state it left. Standard customer returns qualify; goods repaired, upgraded or processed abroad generally don't.
Condition 03
Re-imported within 3 years
The return must land back in the UK within three years of the original export — and duty already overpaid can generally be reclaimed up to three years from the entry.
How it's claimed

RGR is claimed at re-import by declaring the correct customs procedure code (CPC) — the code that tells HMRC the entry is a returned good — and evidencing the original export. Get the code or the evidence wrong and the relief is silently lost: the entry clears, the duty is charged, and nothing flags it. Read the full RGR guide →

WATCH · 45 SECONDS

Returned Goods Relief, explained

How RGR works, why it goes unclaimed at scale, and what it's worth on a typical cross-border returns flow.

HOW IT WORKS

How BorderAudit finds it in your HMRC data.

Step 01 · Connect
Grant access once
Authorise BorderAudit against your HMRC declaration data through Government Gateway. No integration project, no data upload, no change to how your returns move.
Step 02 · Analyse
Indicator-weighted scoring
Automated analysis of your declaration data links re-imports to their original exports and scores each one for RGR probability — with a recommended customs procedure code (CPC) attached.
Step 03 · Review
Specialist review
A customs specialist reviews every scored candidate and can override the recommendation before anything is claimed. Nothing goes to HMRC on a score alone.
Step 04 · Reclaim
Reclaim pack & submission
Evidence-linked reclaim files are prepared and submitted to HMRC — 91% of claims are accepted first time.
Nothing changes on your side

No change to your returns process, carriers or 3PL. BorderAudit works entirely from the declaration data — your logistics keep running exactly as they are.

SEE THE FULL AUDIT PLATFORM →
PROOF

£144,000 back on customer returns.

UK CUSTOMS · FIGURES TO DATE

A mid-size fashion retailer was re-importing customer returns without claiming relief — paying duty twice on stock it already owned. BorderAudit's analysis of two years of HMRC declaration data identified the qualifying re-imports and prepared the reclaim. Accepted by HMRC first time.

£144K
Recovered for one fashion retailer
91%
HMRC first-time acceptance
4.4M
Declaration lines processed daily
17%
Of UK declarations contain errors
CASE STUDY · FASHION RETAIL

How a fashion retailer recovered £144K

The returns flow, the missed relief, and how the reclaim was built from declaration data alone.

WHO IT'S FOR

Two ways to stop the leak.

FOR RETAILERS & BRANDS

Recover duty on your own returns.

✓Free to start — no card, no commitment
✓Every re-imported return scored for RGR automatically
✓Flat pricing, never a percentage of what you recover
✓Reclaims prepared, filed and tracked for you
FOR RETURNS PLATFORMS & 3PLS

Offer duty recovery to your merchant book.

✓Partner tier: flat platform economics, no success-fee mechanics
✓White-label or co-branded — your brand or ours
✓Runs on HMRC declaration data — zero change to your operations
✓Give every merchant a saving they didn't know existed
FREE RETURNS AUDIT

See what your returns are owed.

Check your import status in two minutes — no data upload, no card. We confirm your import activity from HMRC, Companies House and UK trade data, then model what a full returns audit could recover before the reclaim window closes.

●2-minute check
●No data upload
●Reply within 1 working day
STEP 1/3

Check your import status

Enter your VAT number or business name — we'll check HMRC, Companies House and UK trade data for your import activity.

FAQ

Returns duty, answered.

Returned Goods Relief (RGR) is a UK customs relief that removes import duty — and in many cases import VAT — on goods re-imported after export, provided they were in free circulation in the UK before export, come back unaltered, and return within three years. It covers customer returns, warranty replacements and unsold stock.

Stop paying duty twice on your own goods.

Connect your HMRC data once and BorderAudit scores every re-imported return for Returned Goods Relief — before the three-year window closes on it. Free to start. Flat pricing. No success fees.

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