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name of the term: Returned goods procedure
descriptions of the term:

Returned goods procedure

Term used in customs administration. The returned goods procedure refers to the procedure intended to prove upon re-import that the items are being returned to the country of origin after previous export. No import duties are charged upon re-import in such cases. The returned goods procedure is relevant for the temporary use of items abroad: works of art for exhibition purposes, stage equipment for guest performances, professional equipment, etc.

Source: Zoll, edited (only available in German)