In order to claim Return Goods Relief (RGR), into the UK, from Duty & VAT at time of import, HM Revenue & Customs requirements are:-
1) The return goods must have been in Free Circulation with all duties and taxes paid when exported from the EU
2) The same goods must be re-imported in an unaltered state within 3 years of the original export
It is the exporters/importers responsibility to ensure that they have sufficient evidence to prove these two points. Recently a tribunal case on this subject focused on poor attention to detail in relation to paperwork and a lack of actively liaising with the overseas parties. This meant that they could not prove they qualified for the relief, not that they didn't qualify. An important distinction. These rules must be strictly adhered to if relief is being sought and claimed for.