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The current article delves into the legislative and practical framework of returned goods relief in India. It is in continuation of the article "Returned goods relief: requirements in various … countries" (CCRM Issue 10, 2021).

There are often situations where goods exported from a country are returned for various reasons. Therefore, countries have special regulations on returned goods which provide for relief from … duties and possibly other import taxes. In this article, we overview regulations in the European Union, the United Kingdom of Great Britain and Northern Ireland, Switzerland, Ukraine, Mexico and the United States.

European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: … “Goods originating in the EU are exported to the UK and released for free circulation there. They are not transformed. Can they come back to the EU without paying duties?”. The only suggestion is to customs clear them as returned goods. Does the same principle apply to all EU FTAs? What are the requirements for returned goods to claim “zero duty”? What about “zero VAT”? Other requirements like Sanitary and Phyto-Sanitary?

The possibilities and risks of customs procedures were the focus of discussion at the 14th Authors' Meeting. Experts from Belgium, Germany, Lithuania, France, Bulgaria, Israel, Brazil and Argentina … shared insights and tips on how to manage customs procedures for the maximum benefit of businesses. A number of issues were raised, particularly in relation to the use of special customs procedures.

Common Health Entry Document (CHED) is a mandatory document in the EU for safety controls when importing animals, products of animal origin, products of plant origin, as well as feed and food … products.