There are special rules that must be followed when goods are taken temporarily outside of Great Britain (England, Scotland and Wales). As a general rule, when goods are moved, they must be declared, and any duty owed must be paid.

You can usually claim relief from UK import duties where goods are being moved temporarily, for example, to a trade show or an event. This is called Returned Goods Relief (RGR). If RGR is available, then no import duties will be payable when the goods are returned to Great Britain.

Examples of items you might move temporarily are:

• music equipment, such as portable instruments;
• film and sound equipment, such as cameras;
• education or science equipment;
• sports equipment; or
• samples for trade fairs.

Before you travel, you’ll need to:

• check if you can claim relief from import duty when you return;
• decide how you want to declare your goods; or
• check if you need an export licence for your goods.

It is important to note that RGR only gives relief from Great Britain’s import duties. The rules regarding how you declare goods and claim relief from import duty are different in other countries.

There are different rules if you move goods temporarily between Northern Ireland and Great Britain.