Question to the HM Treasury:

To ask Her Majesty's Government what is their definition of a Duplicate List with regard to the transportation of samples in the fashion industry.

A Duplicate List is an alternative to using a full customs declaration when exporting goods temporarily or when claiming Returned Goods Relief (RGR). It involves the exporter preparing two copies of a list of all the goods being temporarily exported and presenting them to Customs, along with other customs paperwork. An extensive range of items can benefit from the Duplicate List procedure, including trade samples, although the Duplicate List can only be used for items in baggage accompanied by the traveller.

A copy of the list endorsed by Customs at export can be used as evidence of export to claim RGR when items are subsequently re-imported. Detail on the process and requirements for the Duplicate List can be found on Gov.uk.

RGR is a long-standing relief that allows eligible items to be reimported free from Customs duty and import VAT, if certain conditions are met. For example, they must not have been processed or repaired other than routine maintenance whilst outside the UK.