Goods imported for repair
Information on goods imported for repair.
Use of equivalence may be considered when previously repaired goods are exported in place of the goods imported for repair, provided:
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the imported goods when repaired and the previously repaired free circulation goods, fall under the same 8-digit commodity code
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they have the same technical characteristics
the essential part of the repairs on the replacement goods is the process authorised under inward processing and it is carried out by the authorisation holder.
Note: importer will need to apply for a full UK authorisation if they want to use equivalence.