Returned Goods Relief after 3 years
Yes. HMRC provides exceptions to the normal 3-year return limit for specialised equipment on long-term hire or loan, exhibition goods and circumstances beyond the returner's control. Other relief conditions still matter. Discuss the equipment records with Cambridge China Bridge.
Start with the equipment's UK history
China-made equipment can potentially qualify after being imported into UK free circulation and subsequently exported. This is relief for returning goods, rather than their first arrival from China. Start with our Returned Goods Relief guide for the wider eligibility checks.
The exceptions below address the return deadline. Goods must still meet the condition requirements: maintenance to keep them working is permitted, but upgrades that increase their value are excluded. Import VAT relief also requires the exporter and importer to be the same person.
Specialised equipment on long-term hire or loan
HMRC lists specialised goods or equipment on long-term hire or loan outside the UK as a circumstance in which the normal 3-year limit will be waived. Describe what the equipment does and the arrangement under which it remained overseas.
Collect the hire or loan agreement, extensions, handover records and correspondence about its return. Match these to serial numbers and export records. Avoid relying on an invoice description such as 'used machinery' that does not identify the equipment or explain its overseas use.
Exhibition goods kept overseas
HMRC also lists exhibition goods on long-term display or loan outside the UK, or stored outside the UK. Explain the exhibition use and distinguish periods on display from periods in storage.
Assemble exhibition agreements, organiser correspondence, transport documents and storage records into a dated account. If equipment was moved between venues, show how the records relate to the same items being returned.
Circumstances beyond the returner's control
The deadline can also be waived where goods could not be returned within 3 years of export because of circumstances beyond the control of the person returning them. HMRC's deadline guidance does not provide a detailed list of qualifying events.
Explain what prevented return, when it happened and why you could not resolve it. Attach contemporaneous correspondence and transport records where available. Show the steps taken to arrange return once the obstacle eased; do not present a commercial preference to leave equipment overseas as proof of an unavoidable delay.
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Prepare the waiver request before shipping
HMRC says waiver requests should go to the National Import Reliefs Unit, specifying the circumstances and why a waiver would be reasonable. Prepare an equipment list, export history, overseas-use timeline and supporting documents. Ask for clarification before booking transport if the basis for the request is uncertain.
Relief should be claimed at import. Give your declarant the waiver correspondence and equipment records, and agree who will handle the claim using our guide to appointing a customs agent. If the equipment was exported for repair, review repair-and-return customs paperwork before choosing the relief route.
Frequently asked questions
Can China-made machinery qualify after 3 years?
Potentially. Check its UK export history, the applicable deadline exception and the remaining relief conditions. Chinese manufacture alone does not establish eligibility.
Does long-term hire abroad qualify for an exception?
HMRC lists specialised goods or equipment on long-term hire or loan outside the UK. Keep the agreement and records identifying the equipment and its overseas use.
Can exhibition goods qualify while stored abroad?
HMRC's exception includes exhibition goods stored outside the UK, alongside long-term display or loan. Prepare records linking the stored items to the exhibition goods exported.
Where do I request a return-deadline waiver?
Send the request to HMRC's National Import Reliefs Unit. Specify the circumstances and explain why a waiver would be reasonable, with supporting records.