3.2.4. Return of goods and VAT refund

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 goods could not be delivered to the recipient (i.e. the importer), VAT will not be accrued under the special regime. In such cases, the customs declaration of release for free circulation will be invalidated and the goods will be sent back to the original consignor. In the monthly VAT declaration, the person using the special regime must refer to the invalidated customs declaration of release for free circulation and to the export (return) of the goods.

For more information on the customs formalities applicable to goods correctly delivered to the consignee (i.e. the importer), who subsequently decides to return them to the seller, see the detailed process in section 5.1, last paragraph.