The Union customs code, regarding the RGR, states that non-Union goods, after having been exported as Union goods out of the EU territory, can be reintroduced within three years and declared as goods in free circulation without paying any importation duty.
In order to be eligible to the returned goods relief regime when you come back into the EU waters and therefore keep your free-circulation status you will need to meet the following requirements:
- The owner of the vessel should remain unchanged between exportation and next importation into the EU
- The vessel shouldn’t be substantially modified (the vessel can’t be transformed; maintenance and routine works are accepted)
- The vessel should come back into the EU within 3 years after the exportation
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