3.1.7. Return of goods declared in the IOSS

The customs formalities applicable to the return of goods are described in Chapter 4, “Export and re-export formalities relating to low value consignments”, and Chapter 5, “Invalidation of the customs declaration”.

If the item has been satisfactorily delivered to the importer and the importer subsequently decides to return it to the seller, the process will depend on the instructions given by the underlying seller to the consumer to arrange the return.

The seller will refund the VAT to the consumer (i.e. the importer) as part of the refund of the value of the goods, which will entail a rectification of the periodic VAT declaration of the IOSS and the records of the taxable person using the IOSS or its intermediary, and proof of the return must be kept in the records.

There are situations where imported goods are defective, but the seller allows the importer to keep them instead of returning them and then sends new ones.

From a customs point of view, there will be two DA releases for free circulation, since each of them will cover different goods that will be released to the single market. The VAT procedure must follow the current situation of replacement of goods.