Taxation and Customs Union

Returns in Internet shopping

In case you bought goods on line from within the European Union, you can claim back VAT from the supplier as part of the total price for returned items.

In case you bought goods from outside the European Union, if the goods were cleared by customs then VAT legislation does not allow you to get this VAT back.

You can claim back Customs duty if, at the time of release, the goods are defective or do not comply with the terms of the contract, provided that you return the goods to the seller. The request to invalidate the import declaration must be made within 3 months from the date of release of the goods.

Instead of returning the goods to the seller, the customs office can allow the goods to be placed under other regimes where you would get the repayment of the customs duty as long as you comply with a number of conditions.

You should check with your national tax administration (national links/websites), which has the competence in this matter.