Pay less import duty and VAT when re-importing goods to the UK and EU
Who can claim relief You can get this relief if you’re re-importing goods into the UK that have previously been exported. This is known as Returned Goods Relief. The relief does not apply where those goods were exported from the UK as a result of their removal from Northern Ireland. The goods must be re-imported in an unaltered state, apart from any work that may have been carried out to maintain the goods in working order, the goods cannot have been upgraded to increase their value. The goods must also: have been in free circulation in the UK when they were exported, unless they were origi...
Source: gov.uk