Under Returned Goods Relief (RGR), goods exported from the EU,
which when exported were in free circulation and are returned unaltered,
may be relieved of customs duty on their return to the EU. Normally,
goods must be re-imported within 3 years of original exportation.
RGR Triangulation is available when EU goods are re-imported into
an EU Member State which was not the original EU Member State of
export.
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