Rate of yield 
The amount of compensating product obtained from processing a given quantity of imported goods.


Rebate
In the context of excise duty, a reduced rate of duty that is allowed on oils that have been put to industrial and off-road use. They are marked to show that they have been rebated. It is illegal to use rebated fuels as fuel in road vehicles.


Rebate licence
A licence to use rebated heavy oil as road fuel, issued by HM Revenue & Customs.


Reception input 
An input message that records the physical receipt of export cargo and the associated
documents.


Reduced rates of duty 
Some goods can be imported into the UK at a nil or reduced rate of Customs duty because they originated in a preference country or are from a non-European Union country and qualify for a temporary suspension of Customs duty.


Registered excise dealers and shippers (REDS) 
Revenue traders who are approved and registered by HM Revenue & Customs to obtain excise goods commercially from other European Union countries.


Registered owner 
A person who has been authorised and registered by HM Revenue & Customs to deposit their duty-suspended goods in an excise warehouse.


Registered person 
An individual, firm or company that is registered for VAT under the terms of the VAT Act 1994.

Release
Release of goods to a Customs procedure either at the frontier using the simplified declaration procedure or entry in the records using the local clearance procedure.


Release note 
A computer printout, or manual equivalent, for a consignment of goods which has been given Customs release.


Relevant goods 
Excise goods on which the duty has not been paid (excluding hydrocarbon oils).


Relevant revenue trader
An authorised warehouse keeper, registered owner or duty representative.


Remote transit shed
An approved place situated within the boundaries of the appointed area of an approved airport, but outside the HM Revenue & Customs approved area where non-European Union goods may be held until they are assigned to a Customs approved treatment or use.


Removal
Goods removed with HM Revenue & Customs permission from approved inland or frontier premises under New Export System.


Removal authority
A release note that is produced when a request has been made for goods in transit or for goods being removed to another shed or another airport.


Removal document 
Either single administrative document (SAD) copy three, approved commercial document, laser printed or approved privately printed versions of the SAD.


Removed 
The term includes goods dispatched to another member state of the European Union (EU) and goods exported to a destination outside the EU.


Restricted goods 
Goods needing a licence or certificate before they can be imported into, or exported from, the UK.

Restrictions and sanctions
Regimes and rulings under which licences or certificates are issued on goods imported into or exported from the UK.

Returned goods relief (RGR) 
A system of duty relief for goods previously exported from the European Union and re-imported in the same state as at export.


Revenue trader 
A person importing, exporting, producing, handling, processing, packaging, transporting or dealing in goods chargeable with excise duty.


Rural Payments Agency (RPA) 
Agency with responsibility for issuing agricultural licences, collecting Common Agricultural Policy (CAP) charges and paying CAP refunds. The RPA was previously known as the Intervention Board Executive Agency, the Intervention Board for Agricultural Products or simply as the Intervention Board.