Returned goods relief is relief from import VAT for goods returning to the UK, if they have not been modified, changed or sold. Goods must have been in free circulation and “tax paid” before they left. Where goods meeting these conditions are returned to a Northern Ireland business that had previously exported them, returned goods relief will be available, as long as the conditions set out above are met, and that the goods had previously been in free circulation when they were exported. Goods that left the UK more than 3 years before the end of the transition period Returned goods relief will be available for a further period of one year, for goods that left the UK more than 3 years before the end of the transition period and are currently in the EU subject to the same general conditions being met.