Antiques Trade Gazette has just published an excellent guide to permissions regarding non-European Union goods returning to the EU with a three-year period.
Following clarification from the European Commission, legal columnist Milton Silverman confirms that these goods do not need an import licence or statement if they have been in free circulation within the EU, are exported from the EU and then return there within a three-year period. Importantly, the item does not have to return to the same person or EU member state from which it was exported.
The article sets out a case study where a Belgian collector who understood the rules came up against a shipper who did not. While the rules may now be clear, ensuring that customs enforcement and others involved along the way are fully conversant with the rules is another matter.
Silverman adds information relating to duty relief and VAT, as well as the rights and process of appeal if customs do not honour the three-year rule.
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