export for trial to Japan


We need to send goods commodity code 90314990 00 to Japan for demonstration/trial.(3 parcels 104kg in total) This will be returned to the UK.
Will there be customs duty, VAT or other tax due when getting into Japan or returning to the UK?
Can we use RGR(Return Goods Relief) CPC code 2300000?
Is there a time limit within which the goods must be returned to the UK?


This should get you started, great page from .gov website:



Hey there,

I believe that the typical timescale is 3 months but you can apply for this to be extended if you have a need to.

CPC code is a crucial element and also keeping your evidence (though 2300000 looks to be correct). And so long as your goods are coming back in an unaltered state I think you will be fine and shouldn’t be liable to pay any VAT / duties either side.

CPC code is basically a numerical code for ‘why’ goods are being exported – and naturally there can be many many reasons ‘why’, but majority of standard shipments fall in to the same select few.

Hope this helps.



The circumstances in which goods can be reimported into the EU free of duty and VAT are outlined in Notice 236 ‘Customs: Importing returned goods free of duty and tax’ which can be viewed via the following link:


Alternatively, the Notice can be viewed on the GOV.UK website using the following pathway

www.gov.uk > Type “notice 236” in the search box > scroll down to Notice236: Returned Goods Relief

The list of the conditions to be met can be found in sections 5 and 6.

HM Revenue & Customs

Customs International Trade & Excise


Export Action Plan