Duties calculation on goods for repair or replaced free of charge
Information on duties calculation on goods for repair or replaced free of charge.
Calculation of duties on goods repaired or replaced free of charge.
No duty is due on authorised outward processing goods which have been repaired, or replaced, free of charge under a contractual or statutory obligation arising from a guarantee. Documentary evidence that the repair was free of charge, such as a warranty or other contractual documents, must be produced with the import declaration. If the exported goods are replaced, VAT is due on the full customs value, even if the replacement goods are supplied free of charge.